Could you please help me answering this question (the answer on the website for the same question is not for the same state).

1. Identify these elements of the property tax in your state (Arkansas): Who assesses property? Are some types assessed locally and some types by the state? What valuation standard is used? When was the latest reassessment of real property? Is personal property taxed? What classification system (if any) is used? What circuit-breaker type (if any) is used? Does the circuit breaker extend beyond residential property owned by the elderly?