County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.
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