Allie Rosenbaum


Little River County


Monday - Friday

8:00am - 4:30pm


351 N. Second St., Suite 3, Ashdown, 71822

The duty of the County Assessor is to appraise and assess all real property between the first Monday of January and the first of July, and all personal property between the first Monday in January and the thirty-first of May (ACA 26-26- 1408 and 26-26-1101). All property in the state shall be assessed according to its value on the first of January except merchants and manufacturers inventory that is assessed at its average value during the year immediately preceding the first of January (ACA 26-26-1201).

The Assessor must make an abstract of assessment showing the total assessed value of the county.

Personal property is assessed annually by the property owner.  The Assessor is required to maintain current appraisal and assessment records by securing necessary filed data and making changes in valuations as they occur in land use and improvements. He/she is also charged with staying abreast of all property transactions within the county and keeping a file on all properties updated throughout the year (ACA 26-26-715).