GroundRules
Ark. Code Ann. § 26-26-718: Duty to account for all realty
Where this section sits in the code
- AR Code
- Title 26
- Chapter 26
- Subchapter 7
It is the duty of the several county assessors of the state to correctly describe according to ownership each parcel of real property in the county, and every acre of land or town or city lot must be accounted for on the assessment roll. In instances where real property is exempt from taxation, either under the Arkansas Constitution or because title is vested in the state, this fact must be noted on the assessment roll with the reason for the exemption. The county clerk must likewise in extending taxes account for every parcel of real property within the county.
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