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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 26-34-106 - Limitation of actions on intangible property taxes
Universal Citation:
AR Code § 26-34-106 (2023)
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No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.
Acts 1929, No. 174, § 2; Pope's Dig., § 13902; A.S.A. 1947, § 84-113.
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