{"data":{"id":"us-ar/ark.-code-ann.-26-37-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-37-106","heading":"Recording of delinquent list","body":"(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled. (2) The list shall be a permanent public record and open to the inspection of the public at all times. (b) The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement. (c) The record, so certified, shall be evidence of the facts contained in the list and certificate. Acts 1883, No. 114, § 128, p. 199; 1887, No. 92, §§ 46, 47, p. 143; C. \u0026 M. Dig., §§ 10084, 10085; Acts 1933, No. 250, §§ 5, 6; 1933 (1st Ex. Sess.), No. 16, § 5; Pope's Dig., §§ 13846-13848; A.S.A. 1947, § 84-1102; Acts 1987, No. 814, § 1; 1993, No. 403, § 23; 2005, No. 1231, § 2; 2011, No. 617, § 2.\n\n(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled. (2) The list shall be a permanent public record and open to the inspection of the public at all times.\n\n(1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.\n\n(2) The list shall be a permanent public record and open to the inspection of the public at all times.\n\n(b) The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement.\n\n(c) The record, so certified, shall be evidence of the facts contained in the list and certificate.","path":["AR Code","Title 26","Chapter 37","Subchapter 1"],"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":"984a7dcb8e8b692449de0838295909df9c6f9de321d9802441cc4477ccbc8687","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-37-105","next":"us-ar/ark.-code-ann.-26-37-107"},"notice":"GroundRules: Original legal text. Not legal advice."}