No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.
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