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51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-34-101 Preference of tax liens
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(a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created. (b) All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January …
Ark. Code Ann. § 26-34-102 Ownership error in assessment
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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 w…
Ark. Code Ann. § 26-34-103 Liability of executor or administrator
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The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.
Ark. Code Ann. § 26-34-104 Attorney General to conduct suits
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All suits which may be brought under the provisions of this section and § 26-34-107 shall be conducted by the Attorney General as other suits brought in the name of the State of Arkansas.