It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
Ark. Code Ann. § 26-34-102
Ownership error in assessment
Applied in 1 court decision — leading case Aldridge v. Tyrrell (1990)
Most recently applied in Aldridge v. Tyrrell (January 1990)
Acts 1883, No. 114, § 101, p. 199; C. & M
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.