# 2026-05 Crittenden County Assessor Produces Project Pyramid Records
On 2026-05-21, Crittenden County Assessor [[Kim Hollowell]] produced the first FOIA records of the Arkansas data-center investigation, in response to [[Joshua Dunlap]]'s request of 2026-05-19.
## Sources
- [[assessor-crittenden/project-pyramid-2026-05-21/_overview|Project Pyramid production]] — the production: `PRC.pdf` and `2025 Agri Values.pdf`.
- Production email "PRC Report", 2026-05-21 ([thread](https://mail.google.com/mail/u/0/#all/19e4ad280f6eda63)); FOIA request thread, 2026-05-19 ([thread](https://mail.google.com/mail/u/0/#all/19e41bdc4dfe0788)).
## Significance
The first agency production in the investigation. The Assessor produced the records within her office's custody (property cards, agricultural land values), supplied a color-coded legend routing the request's other items to West Memphis City and the County Judge/Clerk, and confirmed no rollback tax applied to the agricultural-to-commercial conversion.
## Item 3 follow-up — closed 2026-05-22
The Assessor asked the requester to clarify request item 3 (rollback-tax computations). On 2026-05-22 the requester clarified that item 3 sought the *valuation records* of the agricultural-to-commercial reclassification — the assessment-change notices and valuation worksheets — not tax-due amounts, and asked that the item be held open as a rolling request until the reclassification notices issue in July 2026. Assessor [[Kim Hollowell]] declined to hold the item open, citing an Attorney General opinion, and asked the requester to re-file once the records exist. That position is correct under the Arkansas FOIA, which reaches *existing* records and provides no standing-request mechanism. The assessor-side request is therefore closed; the item-3 valuation records are a known future re-file, due after the July 2026 reclassification notices.