- (a) On or before March 15 of each year the preparer of the tax books for each county shall provide a copy of the Abstract of Assessments to the Assessment Coordination Division.
(b) Said copy of Abstract of Assessments shall:
- (1) Be the same as reported to the Department of Education on or before March 15 of each year; and
- (2) Include the total assessment by school district that was delivered to the county tax collector (tax books) for tax collection purposes.
Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "STATUTORY AUTHORITY ACA 26-28-108 STATUTORY AUTHORITY ACA 26-28-304" "Adopted and implemented 6/16/06 by emergency procedure Amended 12/20/06"