AR HB1308

Amends Arkansas Code § 26-35-802 to prohibit marking real or personal property as delinquent or adding penalties while an appeal of the property tax assessment is pending in circuit court, Court of Appeals, or Supreme Court.

Extends the tax payment deadline by 30 days after final disposition of an appeal if no final decision occurs before the normal tax payment deadline.

Requires taxpayers appealing a personal property tax assessment to pay to the county collector the amount they claim is owed under the assessment.

Requires taxpayers to deposit into the circuit court registry an amount equal to the difference between the full assessed value and the amount they claim is owed.