“The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206. Under Arkansas Code § 26-34-101, the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201, a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt.”; and
Ark. Code Ann. § 26-36-206
Distraint of goods to pay delinquent personal property taxes
Applied in 1 court decision — leading case Arkansas County v. Burris (1992)
Most recently applied in Arkansas County v. Burris (March 1992)
Acts 1883, No. 114, §§ 118, 120, p. 199; 1887, No. 26, § 1, p. 32; 1887, No. 92, § 42, p. 143; 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.