The amount of any account audited, adjusted, and found due the state, with the penalties and interest thereon, shall be a lien on all the real estate of the person charged with the amount of any such account from the time the suit shall be brought for the recovery thereof.
Structure Arkansas Code
Title 16 - Practice, Procedure, And Courts
Subtitle 5 - Civil Procedure Generally
§ 16-59-101. Filing of notice required to constitute constructive notice of pending action
§ 16-59-102. Contents of notice
§ 16-59-103. Duty of recorder of deeds
§ 16-59-105. Fees of recorder — Taxing as costs
§ 16-59-106. Accounts due state lien from commencement of action