{"data":{"id":"us-ar/ark.-code-ann.-14-41-306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-41-306","heading":"Hearing and order","body":"(a) The county court shall hear the petition at the first day of the court held after publication of the notice filed under § 14-41-305 if not continued for cause and upon proper showing shall order that the addition or division, or part thereof, be reduced to acreage.\n\n(b) If the county court issues an order pursuant to subsection (a) of this section that the addition or division be reduced to acreage, then the addition or division shall thereafter be assessed as acreage for taxation of all kinds.\n\n(c) The county court shall immediately provide the filed order to the city clerk of the city or incorporated town in which the property is located.","path":["AR Code","Title 14","Chapter 41","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":"d3b991d8c824524f2fa9301cde28cdafc339b850c0488d8c7e8a8263cea499f4","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-41-305","next":"us-ar/ark.-code-ann.-14-41-307","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."}