{"data":{"id":"us-ar/ark.-code-ann.-14-120-324","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-120-324","heading":"Trial procedure","body":"(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed], shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.\n\n(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the property as against all persons having any claim to, or interest in the property.\n\n(c) No informality or irregularity in the levying of the tax or in the description or valuation of the property shall be held a valid defense to the proceedings.","path":["AR Code","Title 14","Chapter 120","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"d0cd04af726d4804f206029da34e6174e02bbbd30c4982b37fd841613e190a47","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-120-323","next":"us-ar/ark.-code-ann.-14-120-325","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}