No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.
Ark. Code Ann. § 26-34-105
Limitation of actions on tangible property taxes
Acts 1929, No. 174, § 1; Pope's Dig., § 13901; A.S.A. 1947, § 84-112; Acts 1999, No. 572, § 7.
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.