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2019 Arkansas Code
Title 26 - Taxation
Subtitle 4 - Collection and Enforcement
Chapter 34 - General Provisions
§ 26-34-102. Ownership Error in Assessment
Universal Citation:
AR Code § 26-34-102 (2019)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
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