1. (a) All requests for an extension of time within which to levy taxes shall be addressed to the Director of the Assessment Coordination Division, dated and signed by both the county judge and the county clerk.
2. (b) All requests must state the levy date that the county officials seek to extend and the reason for the request resulting from reappraisal or rollback of taxes.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY: A.C.A. 14-14-904 (Acts. 1997, No. 1300 Section 24)" "Adopted 10/01/99"