Where can Assessor legally assess property. This opinion clarifies Op. No. 85-85 which involves whether the assessor can properly assess personal property in a school district other than that in which the taxpayer resides. 85-85 said No. This opinion clarifies our position as being that per

STATE OF ARKANSAS. OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK (501) 371-2007 ATTORNEY GENERAL OPINION NO. 85-141 June 18, 1985 ‘Joe H. Hardegree Prosecuting Attorney 507 Hickory Street Mena, Arkansas 71953 RE: OPINION NO. 85-85 Dear Mr. Hardegree: This is to clarify Opinion No. 85-85 issued by this Office on March 19, 1985. In the above Opinion, this Office was posed the following inquiries: Can the Tax Assessor legally and properly assess personal property in a school district other than or different from the district in which the property owner resides? Stated another way, must the personal property of a tax payer be assessed in and credited to the school district in which that property owner resides? Relying on Amendment No. 40, Article 14, §3, Amendment No. 11 Amended, this Office stated its conclusion in the following manner: In response to your inquiry then, it is the opinion of this Office that the personal property of a tax~ payer must be assessed in and.credited to the school district in which that property owner resides. Because both inquiries you posed were interided to be answered in the negative, Opinion No. 85-85 should be clarified by restating the Opinion of this Office as follows: , Jou H, Hardegree * June 18, 1985 Page 2 . In response to your inguiry then, it is the opinion of this Office that the personal property of a tax- payer must he assessed in and credited to the school district in which the particular property is situated. The foregoing opinion, which I hereby approve, was prepared by Assistant Attorney General C. Randy McNair, III. Sincerely, ltn~ Attorney General JSC:CRM:4k cc: LaVerne Gray, Assessor, Montgomery County Marvin Russell, PSC, Assessment Coor. Div.