HB1760

House Bill 1760 amends Arkansas law regarding the process for appealing property tax assessments. It explicitly states that county equalization boards lack the jurisdiction to hear petitions related to specific property tax exemptions and valuation methods. These include determinations of tax-exempt status, valuations of agricultural or timberland, valuations of producing mineral rights, and homestead property tax relief for elderly or disabled individuals. Instead, the bill mandates that petitions regarding these specific matters must be filed with the county court. The legislation establishes that the county court holds exclusive original jurisdiction over these types of assessment adjustment claims. The primary purpose is to reallocate the judicial authority for these disputes from administrative equalization boards to the county court system.