{"data":{"id":"us-ar/ark.-code-ann.-26-34-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-34-102","heading":"Ownership error in assessment","body":"It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.","path":["AR Code","Title 26","Chapter 34"],"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":"f0bca058176f682d960da3fa18c55289b2becebb06617eb0793a0ff3e271c939","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-34-101","next":"us-ar/ark.-code-ann.-26-34-103"},"notice":"GroundRules: Original legal text. Not legal advice."}