It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 34 - General Provisions
§ 26-34-102. Ownership error in assessment
§ 26-34-103. Liability of executor or administrator
§ 26-34-104. Attorney General to conduct suits
§ 26-34-105. Limitation of actions on tangible property taxes
§ 26-34-106. Limitation of actions on intangible property taxes