As used in this subchapter, unless the context otherwise requires, “property owner” means the holder of the legal title at the time a refund is made.
Ark. Code Ann. § 14-89-1201
Definition
Acts 1949, No. 350, § 2; A.S.A. 1947, § 20-232.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.