Assessing taxes on personal property in a school district. Can the tax assessor legally 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 taxpayer be assessed in a

STATE OF ARKANSAS OFFICE OF THE ATTORNEY GENERAL JUSTICE BUILDING, LITTLE ROCK 72201 STEVE CLARK (501) 371-2007 ATTORNEY GENERAL OPINION NO. 85-85 March 19, 1985 Joe HH. _Hardegree Prosecuting Attorney Swe 507 Hickory Street ; Mena, Arkansas 71953 Dear Mr. Hardegree: This is in response to your opinion request wherein you asked the following question: 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? Amendment No. 40, Article 14, § 3, Amendment No. 11 Amended of the Arkansas Constitution provides the most direct answer to the question you pose. This constitutional provision provides in pertinent part as follows: Provided, that no such tax shall be appropriated for any other purpose nor to any other district than that for which it is levied. In response to your inquiry then, it is the opinion of this Office that the personal property of a taxpayer must be assessed in and credited to the school district in which that property owner resides. The foregoing opinion, which I hereby approve, was prepared by Assistant Attorney General C. Randy McNair, III. Sincerely, Attorney General JSC:CRM: jk cc: La Verne Gray, Assessor Montgomery County