AR HB1383

Replaces references to "county clerk" with "preparer of the tax books" in tax assessment and reporting procedures to clarify the custodian of tax records.

Allows electronic reproductions of tax reports, lists, roll books, tax books, warrants, and receipts kept in accordance with Arkansas Code § 13-4-301 to be sufficient for legal purposes.

Permits taxpayers to assess personal property taxes by mail, telephone, on county-owned or county-affiliated websites, or in person, removing the previous December 31, 1993 date restriction.

Authorizes the use of electronic or facsimile signatures of county assessors, county collectors, and county clerks on tax correction forms and related documents.

Removes the requirement that tax correction forms be completed in triplicate, allowing forms to be transmitted and retained in electronic format.