It is the taxpayer's responsibility to notify the tax collector of a change of address. If you do not receive a tax statement, the taxes and penalties still apply.

A personal property tax bill is created from anything that was assessed between January 1 and May 31 of the last calendar year; and billed the next calendar year. If a couple was married and assessed together, but divorced during the year, they are still responsible for the combined tax bill.  If you move to another Arkansas County, or to another State, the personal property tax bill will never just go away.  An attempt will be made to find the taxpayer, but if collection cannot be made, a CERTIFICATE OF INDEBTEDNESS WILL BE FILED IN THE NAME(S) OF THE DELINQUENT TAXPAYER(S) FOR TAX EVASION IN THE STATE OF ARKANSAS AT THE CIRCUIT CLERK'S OFFICE.  IT WILL BE SHARED WITH THE NATIONAL CREDIT AGENCIES.

A real estate tax bill is created from the owner of the record on January 1. If a property was sold during the year, closing documents will explain the responsibility of the buyer and the seller concerning the tax bill.