Ark. Code § 14-15-201
On or before January 1 succeeding his or her election and before entering upon or discharging any of the duties of his or her office, every assessor shall take and subscribe to the oath prescribed in Arkansas Constitution, Article 19, § 20, and in addition thereto, the following oath or affirmation, which shall be endorsed upon the assessment books prior to their delivery to the assessor:
"I . .............., assessor for ............... County, do solemnly swear that the value of all real and personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, of which statements may be made to me by persons required by law, will be appraised at its actual cash value, that in no case will I, knowingly, omit to demand of any person, or corporation, of whom by law I may be required to make such demand, a statement of the description and value of personal property, or the amount of moneys and credits, investments in bonds, stocks, joint-stock companies, or otherwise, which he or she may be required to list, or in any way connive at any violation or evasion of any of the requirements of the law or laws in relation to the listing or valuation of property, credits, investments in bonds, stocks, joint-stock companies or otherwise, of any kind for taxation."
Ark. Code § 14-15-201