It is the duty of the several county assessors of the state to correctly describe according to ownership each parcel of real property in the county, and every acre of land or town or city lot must be accounted for on the assessment roll. In instances where real property is exempt from taxation, either under the Arkansas Constitution or because title is vested in the state, this fact must be noted on the assessment roll with the reason for the exemption. The county clerk must likewise in extending taxes account for every parcel of real property within the county.
Ark. Code Ann. § 26-26-718
Duty to account for all realty
Applied in 1 court decision — leading case Aldridge v. Tyrrell (1990)
Most recently applied in Aldridge v. Tyrrell (January 1990)
Acts 1935, No. 170, § 5; Pope's Dig., § 13792; A.S.A. 1947, § 84-449.
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.