Arkansas

Arkansas 26-26-407:

(A) Agricultural land, pasture land, and timber land valuation shall be based on the productivity of the agricultural land, pasture land, or timber land soil.

(B) Agricultural land, pasture land, and timber land guidelines shall be developed based on the typical or most probable use of the soils for agricultural land, pasture land, and timber land in the region.

Filing deadlines differ across the 4 Value regions Arkansas is divided into. Follow the link below for more information or contact your local county tax appraiser for official deadlines.