TO AMEND THE LAW CONCERNING THE ASSESSMENT OF PROPERTY FOR THE PURPOSE OF PROPERTY TAX; AND TO REPEAL THE REQUIREMENT THAT PERSONAL PROPERTY SUBJECT TO TAXATION BE LISTED OR REPORTED BY THE PROPERTY OWNER.

House Bill 1911 aims to amend Arkansas's property tax assessment laws, primarily affecting property owners. The bill would repeal the current requirement for property owners to actively list or report their personal property for tax assessment purposes. It also eliminates the 50-cent penalty for delinquent property assessments and removes the oath required from individuals when preparing a property list. This shifts some of the responsibility for personal property listing from the owner to the county assessor's office.