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Chapter 34 - General Provisions
§ 26-34-102. Ownership error in assessment - It shall not be necessary to the validity of an...
§ 26-34-103. Liability of executor or administrator - The personal property of any deceased person shall be liable...
§ 26-34-104. Attorney General to conduct suits - All suits which may be brought under the provisions of...
§ 26-34-105. Limitation of actions on tangible property taxes - No suit shall be brought for the recovery of overdue...
§ 26-34-106. Limitation of actions on intangible property taxes - No suit shall be brought for the recovery of unpaid...
§ 26-34-107. No proceedings after payment except for fraud - After the assessment and full payment of any general property,...
Chapter 35 - Collection and Payment of Taxes Generally
Subchapter 4 - Liability of Fiduciaries
§ 26-35-402. Preference of reimbursement claims - Every attorney, agent, guardian, executor, or administrator seized or having...
Subchapter 5 - Tax Payments
§ 26-35-502. Means of payment - The county taxes of any county of this state levied...
§ 26-35-503. Interest on public debt - The tax levied to pay the interest on the public...
Subchapter 7 - Tax Collection
§ 26-35-702. Location — Notice - County sheriffs and county collectors shall be permitted to collect...
Subchapter 8 - Judicial Appeals
§ 26-35-801. Appeals disposed of without delay - The courts of this state shall expeditiously dispose of appeals...
Subchapter 10 - Records and Forms
§ 26-35-1004. Tax receipt form - The county collector, whenever any taxes are paid, shall give...
§ 26-35-1005. Definition - As used in this subchapter, “book” means either paper or...
Chapter 36 - Collection of Delinquent Taxes
Subchapter 2 - Collection Generally
§ 26-36-203. Publication of delinquent personal property tax list - DELINQUENT PERSONAL TAX LIST The personal Tax Books of County...
§ 26-36-205. List of delinquent officers - The county collectors shall make a delinquent list of all...
§ 26-36-206. Distraint of goods to pay delinquent personal property taxes - The goods or chattels of the taxpayer listed above located...
§ 26-36-210. Counties under unit tax ledger system - The county collector in any county of this state utilizing...
§ 26-36-211. Liability of collector for property improperly sold - Any collector of any county, city, or town in this...
§ 26-36-213. Delinquent taxes on mineral interests — Certified statement or account - DELINQUENT MINERAL INTEREST TAX LIST The Real Estate Tax Books...
Subchapter 3 - Setoff Against State Tax Refund
§ 26-36-302. Construction - This subchapter shall be liberally construed so as to effectuate...
§ 26-36-303. Definitions - As used in this subchapter: (1) (A) “Claimant agency” means:...
§ 26-36-304. Remedy cumulative - The collection remedy under this subchapter is in addition to...
§ 26-36-305. Setoffs for claimant agencies - Subject to the limitations contained in this subchapter, the Revenue...
§ 26-36-306. Minimum sum collectible - A claimant agency shall not be allowed to effect final...
§ 26-36-311. Appeals - Appeals from action taken at hearing allowed under this subchapter...
§ 26-36-313. Notice of final setoff - Upon the finalization of setoff under the provisions of this...
§ 26-36-314. Priorities of claims - Priority in multiple claims to refunds allowed to be set...
§ 26-36-318. Interest - Regardless of any other provision of law, no interest shall...
§ 26-36-320. Rules - The Secretary of the Department of Finance and Administration is...
Chapter 37 - Sale or Forfeiture of Real Property
Subchapter 1 - General Provisions
§ 26-37-107. Publication of delinquent list - DELINQUENT REAL ESTATE TAX LIST The Real Estate Tax Books...
§ 26-37-110. No duty to maintain premises - With respect to tax-delinquent real property certified to the state,...
Subchapter 2 - Sale of Tax-Delinquent Lands
§ 26-37-206. Void sales - If the taxes charged on any land or lot, or...
§ 26-37-207. Invalid donation by state - If the title of any person holding lands by virtue...
§ 26-37-208. Wrong name in tax book - No sale of any land or lot for delinquent taxes...
§ 26-37-211. Purchaser of timber rights - The sale of timber rights for delinquent taxes shall vest...
Subchapter 3 - Redemption of Realty to Be Sold for Taxes
§ 26-37-305. Rights of persons under a mental incapacity, minors, and members of the United States Armed Forces - Land owned by a person under a mental incapacity, a...
§ 26-37-307. Joint tenant, tenant in common, or coparcener - When any joint tenants, tenants in common, or coparceners shall...
Chapter 38 - Confirmation of Tax Sales
§ 26-38-102. Uncertified sales to state prior to 1908 canceled - All sales of land to the State of Arkansas for...
§ 26-38-106. Record of deeds made by county clerk - The county clerk shall enter in a book to be...
Subchapter 2 - Title to Forfeited Lands
§ 26-38-205. Decree - The decree of a circuit court confirming the forfeiture and...
§ 26-38-209. Application - The provisions of this subchapter are applicable to all forfeitures...
Chapter 39 - Settlement of Moneys Collected
Subchapter 2 - Payment of Funds Generally
§ 26-39-207. Taxes on convictions, etc - The county sheriff shall collect and account for all taxes...
§ 26-39-211. Deficit in settlement - If the settlement of the county collectors or county sheriffs...
§ 26-39-212. Failure to make settlement - Every officer required to make settlement who shall fail to...
§ 26-39-213. Failure to pay amount due - Every officer who shall fail to pay the amount due...
§ 26-39-215. Failure of delinquent officer to pay - If a delinquent officer shall not pay the amount found...
§ 26-39-216. Judgment for amount due - Unless a delinquent officer shall appear upon the first day...
§ 26-39-217. Reexamination of settlement - If good cause be shown for setting aside the settlement,...
§ 26-39-218. Lien for balance due - The amount or balance of every account settled and due...
§ 26-39-219. Judgment against delinquent officers and securities - When any balance shall be found against any county clerk,...
§ 26-39-221. Notice of reexamination - Before any settlement shall be reexamined, it shall be the...
Subchapter 3 - Report of Delinquent Taxpayers
§ 26-39-301. Penalty - Any county collector who shall fail to file with the...
Subchapter 4 - Settlement of County Collectors' Accounts
§ 26-39-401. Penalty - Any county clerk or other county officer designated pursuant to...
§ 26-39-404. Settlement with county and county subdivisions - After the tax settlement made with the county collector by...
§ 26-39-406. Distribution to funds - All taxes collected and arising under any law of this...
Subchapter 5 - Failure of County Collectors to Account
§ 26-39-502. Penalty for failing to pay state funds - If any county collector and others bound by law to...