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Ark. Code Ann. § 26-3-205

Timber rights

Acts 1905, No. 146, § 1, p. 361; C. & M

(1) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.

(2) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.

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.