The tax if not paid in the manner provided in this chapter shall constitute a lien upon and bind the property on which the tax is imposed until paid.
Ark. Code Ann. § 26-61-105
Lien on property
Known as the Forest Fire Protection Tax Act
The act spans §§ 26-61-101 to 26-61-112 (12 sections).
Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.
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.