County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.
Ark. Code Ann. § 26-26-1112
Separate records for severed mineral interests
Applied in 2 court decisions — leading case Gilbreath V. Union Bank (1992)
Most recently applied in 2009 Ark. App. 865 - Selrahc Ltd. Partnership v. SEECO, Inc. (December 2009)
Acts 1985, No. 961, § 1; A.S.A. 1947, § 84-203.2.
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.