Personal Property Assess DeadlineHolidays
Between the first Monday in January and May 31st day each year, the individual taxpayer has the legal responsibility of reporting to the assessor all personal property in his possession as of January 1st or acquired between January 1st and May 31st. A ten percent (10%) late assessment penalty will be charged on personal property assessed after May 31st with one exception: if the personal property was acquired within thirty (30) days prior to May 31st, the owner then has thirty (30) days from the date of acquisition to assess it without penalty.
(A.C.A. § 26-26-1408)
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