Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 26 - Assessment of Taxes
Subchapter 7 - Lists — Abstracts — Books — Records
§ 26-26-703. Exempt lands to be abstracted
§ 26-26-707. List of building permits
§ 26-26-715. Information gathered by county assessor
§ 26-26-716. Assessment reports filed with county clerk