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2018 Arkansas Code
Title 14 - Local Government
Subtitle 2 - County Government
Chapter 18 - Platted Lands Outside Municipalities
§ 14-18-104. Taxation of platted lands
Universal Citation: AR Code § 14-18-104 (2018)
After the recordation of a plat, the lands described therein and thereon shall be assessed in accordance with the descriptions on the plat, and taxes shall be levied and collected thereon in such manner as taxes are levied and collected on real estate in cities and towns. However, nothing in this section shall be construed as authorizing the levying and collecting of a city tax on property outside the city limits.
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