AR HB1821

Amends Arkansas Code § 16-111-111 to require persons challenging a tax to provide notice to affected governmental entities and school districts by providing a copy of the complaint, rather than naming them as required parties.

Allows governmental entities and school districts receiving notice of tax-related declaratory relief actions to intervene optionally, but eliminates the requirement to name them as parties or treat them as indispensable or necessary parties.

Declares an emergency due to taxpayer appeals of property taxes being unduly complicated by current law and school districts and government bodies incurring unnecessary legal expenses from being named as defendants without control over taxation administration.

Effective immediately upon gubernatorial approval, expiration of the veto period, or veto override by the legislature.