There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 4 - Collection And Enforcement
Chapter 34 - General Provisions
§ 26-34-105 - Limitation of actions on tangible property taxes.
AR Code § 26-34-105 (2015) What's This?
No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.
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