AR HB1345

Allows county collectors to open tax books and collect personal property and ad valorem taxes before the first business day in March if tax books have been delivered and taxes are certified for collection.

Permits taxpayers to pay personal property taxes before the first business day in March when a county collector exercises early tax book opening authority.

Adjusts the first installment payment deadline to the date the county collector opens the tax books (if opened early) or the first business day in March, whichever applies, through the third Monday in April.

Declares an emergency based on fiscal decline in local governments due to COVID-19 pandemic and the need for earlier tax collection to maintain public services.

Becomes effective upon gubernatorial approval, expiration of the veto period, or veto override; was approved March 9, 2021.