Title 26 — Taxation
51 chapters · 1,912 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.
Ark. Code Ann. § 26-34-105 Limitation of actions on tangible property taxes
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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 co…
Ark. Code Ann. § 26-34-106 Limitation of actions on intangible property taxes
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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.
Ark. Code Ann. § 26-34-107 No proceedings after payment except for fraud
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After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law …
Ark. Code Ann. § 26-34-108 Suits against local taxing authorities
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(a) Whenever an action may be brought against any person holding the office of county collector, county assessor, or county clerk for performing or attempting to perform any duty or thing authorized by any of the provisions of this act or the laws of this state, for the collectio…
Ark. Code Ann. § 26-34-109 Common carriers not to carry goods on which tax not paid
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(a) (1) It shall be unlawful for any railroad company, bus line company, truck line company, motor vehicle carrier, or any other common carrier, whether person, firm, or corporation, or the agent or receiver thereof, to knowingly transport, or permit to be transported, within the…