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Ark. Code Ann. § 26-35-901

Taxes erroneously assessed and paid

Applied in 5 court decisions — leading case Comcast of Little Rock, Inc. v. Bradshaw (2011)

Most recently applied in 2022 Ark. App. 22 - Alexa Shipley v. Charles F. Gardner, Administrator of the Estate, of Nicholas H. McGuire (January 2022)

Acts 1883, No. 114, § 209, p. 199; C. & M

How often courts cite this section

200820102020202210
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

Taxes erroneously assessed and paid

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.