GroundRules
Ark. Code Ann. § 14-123-402: Entry of land on assessment book
Where this section sits in the code
- AR Code
- Title 14
- Chapter 123
- Subchapter 4
(a) The lands shall be entered upon the books in convenient subdivisions, as surveyed by the federal government, with appropriate columns showing the names and residences of owners of the land, and of any person holding recorded liens or encumbrances thereon, if known to the assessors.
(b) The following shall also be recorded on the assessment book: The number of acres cleared or uncleared, as nearly as the assessors can ascertain, without measurement; the value thereof as assessed by them without the work; and the value thereof as improved by the work.
(c) No error in the description of the lands shall invalidate the assessment if sufficient description is given to ascertain where the land is situated.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source