When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 28 - Tax Books and Records
Subchapter 1 - General Provisions
§ 26-28-101. Form of tax books
§ 26-28-103. Extension of taxes
§ 26-28-106. Charging uncollected taxes
§ 26-28-110. Public records — Preservation
§ 26-28-111. Correction of errors