Section 26-26-911 - Inquiries to makers of lists(a) The Arkansas Public Service Commission, the county assessor, or any one of them who may be required under the law to make assessment rolls shall, in addition to their duties as required by law, specifically inquire of the maker of each list the following: (1) The number, kind, and value of each automobile he or she owns;(2) The cash or funds on hand, and money on time deposit or otherwise in any depository, in or out of the state;(3) The taxable securities of every kind and their value, in or out of the state, he or she may own;(4) What stock, bonds, or mortgages owned and their value, in or out of the state;(5) What leases or mineral deeds are owned and the value of them that are contemplated in §§ 26-26-1109 and 26-26-1110;(6) What timber, deeds, or contracts contemplated by § 26-3-205 he or she owns and the value of them; and(7) Any other property of any kind whatsoever that has a value about which questions have not been asked.(b) The taxpayer shall then be required to assess the properties disclosed by investigation.Acts 1929, No. 111, § 2; Pope's Dig., § 13626; A.S.A. 1947, § 84-425.