(1) The owner of property assessed shall be made a defendant if known.
(2) If he or she is not known, that fact shall be stated in the complaint and the suit shall proceed as a proceeding in rem against the property assessed.
Ark. Code Ann. § 6-71-122
Owner as defendant — Proceedings in rem
Acts 1949, No. 260, § 19; A.S.A. 1947, § 80-3621.
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.