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14-18-104. Taxation of platted lands.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-18-104. Taxation of platted lands.
After the recordation of a plat, the lands described therein and thereon shall be assessed in accordance with the descriptions on the plat, and taxes shall be levied and collected thereon in such manner as taxes are levied and collected on real estate in cities and towns. However, nothing in this section shall be construed as authorizing the levying and collecting of a city tax on property outside the city limits.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-18-104
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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Record provenance
Stable record: arkansas_code:legal_authorities:14-18-104
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fd0fa3ab3555fcf98195604c374db38871fec13624cf4f4b8a53671da380550a
Source location: content.xml paragraph 5622
Stored source content
14-18-104. Taxation of platted lands.
After the recordation of a plat, the lands described therein and thereon shall be assessed in accordance with the descriptions on the plat, and taxes shall be levied and collected thereon in such manner as taxes are levied and collected on real estate in cities and towns. However, nothing in this section shall be construed as authorizing the levying and collecting of a city tax on property outside the city limits.
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