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14-120-324. Trial procedure.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-324. Trial procedure.
(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed], shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.
(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the property as against all persons having any claim to, or interest in the property.
(c) No informality or irregularity in the levying of the tax or in the description or valuation of the property shall be held a valid defense to the proceedings.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-324
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-120-324
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3bcc92af20fca8b222d600fa1e7b65fdcc26cf03bd2a11d90e7ec8d0c358c3e6
Source location: content.xml paragraph 30075
Stored source content
14-120-324. Trial procedure.
(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed], shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.
(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the property as against all persons having any claim to, or interest in the property.
(c) No informality or irregularity in the levying of the tax or in the description or valuation of the property shall be held a valid defense to the proceedings.
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