{"data":{"id":"us-ar/ark.-code-ann.-14-89-1201","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-89-1201","heading":"Definition","body":"As used in this subchapter, unless the context otherwise requires, \"property owner\" means the holder of the legal title at the time a refund is made.","path":["AR Code","Title 14","Chapter 89","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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"9488d3d3ae71db9bd6eacec271470d4e9945571028ddc8f5eaaf7d743ec91e04","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-89-1103","next":"us-ar/ark.-code-ann.-14-89-1202"},"notice":"GroundRules: Original legal text. Not legal advice."}