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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503)
Chapter 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109)
Section 26-34-105 - Limitation of actions on tangible property taxes
Universal Citation:
AR Code § 26-34-105 (2023)
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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.
Acts 1929, No. 174, § 1; Pope's Dig., § 13901; A.S.A. 1947, § 84-112; Acts 1999, No. 572, § 7.
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