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Ark. Code Ann. § 16-45-104

Affidavit as to correctness of account

Applied in 6 court decisions — leading case Tharp v. Smith (1996)

Most recently applied in 2025 Ark. App. 592 - Bradbury Capital, LLC v. Lofty Labs LLC (December 2025)

Acts 1867, No. 102, § 1, p. 210; C. & M

How often courts cite this section

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citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) In a suit on an account, including without limitation a credit card account or other revolving credit account, in a court of this state, the affidavit of the plaintiff that the account is just and correct, taken and certified according to law, is sufficient to establish the account.

(2) However, if the defendant denies under oath the correctness of the account, the plaintiff is held to prove by other evidence the part of the account in dispute.

(3) An affidavit of account under subsection (a) of this section shall be attached to the complaint and shall contain: The name of: The creditor to whom the account is owed;

(4) The creditor pursuing collection of the account; and

(5) The debtor obligated to pay the account;

(6) A statement or disclosure of whether or not the debtor's account has been assigned or is held by the original creditor.

(7) If the account has been assigned, the affidavit shall state the name of the original creditor;

(8) A statement of the affiant's authority to execute the affidavit on behalf of the creditor, including the affiant's job title or relationship to the creditor;

(9) A statement that the affiant is familiar with the books and records of the creditor and the account;

(10) A statement that the information and amount stated in the affidavit is true and correct to the best of affiant's knowledge, information, and belief;

(11) The interest rate and the source of the interest rate; and

(12) The total amount due, including interest, at the time the affidavit is executed.

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.