192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-18-101 Subdivision of lands — Filing
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(a) The owners of land lying beyond the confines of municipal corporations, which have not theretofore been subdivided as additions or subdivisions of any city or town, may have their lands surveyed and divided into numbered plots by a competent surveyor, who shall make a plat th…
Ark. Code Ann. § 14-18-102 Descriptions deemed legal
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The descriptions of the lands platted and recorded as set out in this chapter may be employed by any and all improvement districts for the purpose of assessing benefits for local improvements. These descriptions shall be legal descriptions in all deeds, mortgages, and other instr…
Ark. Code Ann. § 14-18-103 Expense of survey — Recording
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(a) The expense of surveys shall be borne by the owners of the lands affected, and the recorder shall collect the same fees for recording plats of the lands as are collected by recorders for recording plats of lands platted as subdivisions of a municipal corporation. (b) Each pla…
Ark. Code Ann. § 14-18-104 Taxation of platted lands
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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…