Ark. Code § 26-26-1101 : TAXATION — ADMINISTRATION OF LOCAL TAXES — ASSESSMENT OF TAXES — ASSESSMENT OF PROPERTY GENERALLY —26-1101 - Time to assess realty TEXT PDF Each year the county assessor shall, between the first Monday in January and July 1, appraise and assess all real property situated within the boundaries of the county. Ark. Code § 26-26-1101 Acts 1957, No. 385, § 1; 1959, No. 246, § 3; A.S.A. 1947, § 84-415.