After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
Ark. Code Ann. § 26-34-107
No proceedings after payment except for fraud
Acts 1931, No. 281, § 1; Pope's Dig., § 13899; A.S.A. 1947, § 84-110.
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.