After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
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