Baxter County Government

The County Assessor is responsible for the assessment of all personal property and real estate property in the county. The Constitution of the State of Arkansas provides for the election of the County Assessor to a two-year term of office with the requirements that he/she be a qualified elector, and a resident of the county. In the event of a vacancy in office, the quorum court fills the vacancy by appointment, the appointee serving until the next general election, when a successor is elected.

The County Assessor's Office must appraise and assess all personal property between the first Monday in January and the first day in August. Any person owning personal property must assess their taxes from January 1 until May 31. Assessments taken after May 31st will be charged a penalty.

The duty of the County Assessor is to appraise and assess all real property between the first Monday of January and the first of July, and all personal property between the first Monday in January and the thirty-first of May. All property in the state shall be assessed according to its value on the first of January except merchant's inventory, which is assessed at its average value during the year immediately proceeding the first of January.

The Assessor must make an abstract of assessment showing the total assessed value of the county. On August 1st, the Assessor turns over to the County Equalization Board his/her Real Property Assessment Book and his/her Personal Property Assessment Book. After August 1st, the County Equalization Board and not the Assessor, has the legal authority to make value changes in any of the assessment books.

The County Assessor is required to maintain current appraisal and assessment records by securing necessary filed data and making changes in valuations as they occur in land use and improvements. He/she is also charged with staying abreast of all property transactions within the county and keeping a file on all properties update throughout the year.