2010 Arkansas Code
Title 26 - Taxation
Subtitle 4 - Collection And Enforcement
Chapter 36 - Collection Of Delinquent Taxes
Subchapter 2 - Collection Generally
§ 26-36-211 - Liability of collector for property improperly sold.

26-36-211. Liability of collector for property improperly sold.

Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom or upon which taxes have been paid or advertises for sale, offers to sell, or sells any real or personal property upon which the taxes have been paid for the year for which they shall be returned delinquent, advertised, offered for sale, or sold shall forfeit and pay to the owner of the property, or any other person interested therein or who may be injured thereby, a sum equal to double the taxes, penalty, and costs charged on the personal property or land together with the actual damages as may have been sustained. For any sum so recovered, the officer and his sureties shall be liable on his official bond.