A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 11 - Assessment of Property Generally
§ 26-26-1101. Time to assess realty
§ 26-26-1104. Failure to list intangible personalty
§ 26-26-1111. Mineral and surface estates owned by same person
§ 26-26-1112. Separate records for severed mineral interests