{"data":{"id":"us-ar/ark.-code-ann.-26-26-1104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1104","heading":"Failure to list intangible personalty","body":"A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.","path":["AR Code","Title 26","Chapter 26","Subchapter 11"],"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":"38df800dc790b22f4af1303d9c54a51d360af76396b9eadbf7a62752ed70c32a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1103","next":"us-ar/ark.-code-ann.-26-26-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}