The body of law relating to the assessment of property for tax purposes in the state of Arkansas is unique and complex. Its basis is found in the Arkansas Constitution but it has evolved and developed through court decisions and legislation over the years. The Assessment Coordination Department receives daily inquiries concerning the law appertaining to many different fact situations. These inquiries usually are accompanied by a request for a legal citation to support the answer. The department has attempted to identify and draw together as many of these questions as possible and group them according to subject matter and follow each answer with one or more legal citations. These “FAQs” are available on the department website (www.arkansas.gov/ACD/) and may be downloaded by any interested person.