{"data":{"id":"us-ar/ark.-code-ann.-26-34-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-34-105","heading":"Limitation of actions on tangible property taxes","body":"No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.","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":"85c39e4f3b17f29a6599eb4d0cf852ddc15b529a4a74dd28e3150e76951eab5e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-34-104","next":"us-ar/ark.-code-ann.-26-34-106"},"notice":"GroundRules: Original legal text. Not legal advice."}