No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.
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