{"data":{"id":"us-ar/ark.-code-ann.-14-86-1206","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-86-1206","heading":"Filing of lists","body":"(a) Upon the filing of any list as provided in § 14-86-1205 , the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost. (b) (1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list. (2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein. Acts 1925, No. 85, § 4; A.S.A. 1947, § 20-1138.\n\n(a) Upon the filing of any list as provided in § 14-86-1205 , the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost.\n\n(b) (1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list. (2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein.\n\n(1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list.\n\n(2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein.","path":["AR Code","Title 14","Chapter 86","Subchapter 12"],"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":"a3dae3a6bcd86f6c0e6429f988b6124ca51deb03688c0e95bb3669ccf7907da2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-86-1205","next":"us-ar/ark.-code-ann.-14-86-1207","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."}