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14-41-203. Entry on tax books required — Penalty.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-41-203. Entry on tax books required — Penalty.
(a) It shall be the duty of the county clerk on receiving the certificate provided for in § 14-41-202(a) to file it in his or her office. Thereafter, before he or she shall deliver the tax books to the assessor, he or she shall enter the number of each lot and block on the tax book for real estate as other real estate is entered, and it shall be assessed as other real estate of like character.
(b) In counties where there is no county clerk, it shall be the duty of the circuit clerks, before they shall thereafter deliver the tax books to the assessor, to enter the number of each lot and block appearing upon any map or plat of any addition to any city or incorporated town in this state which is filed in their office on the tax books for real estate, and it shall be assessed as other real estate of like character.
(c) The failure of any county clerk to comply with the provisions of subsections (a) and (b) of this section shall be a misdemeanor. On conviction, he or she shall be fined not less than ten dollars ($10.00) nor more than twenty-five dollars ($25.00).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-41-203
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:14-41-203
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 83bf38ba5cb544d6028d359ad8ece1b0f93c45fae0efb720b0201affb6ea107d
Source location: content.xml paragraph 9513
Stored source content
14-41-203. Entry on tax books required — Penalty.
(a) It shall be the duty of the county clerk on receiving the certificate provided for in § 14-41-202(a) to file it in his or her office. Thereafter, before he or she shall deliver the tax books to the assessor, he or she shall enter the number of each lot and block on the tax book for real estate as other real estate is entered, and it shall be assessed as other real estate of like character.
(b) In counties where there is no county clerk, it shall be the duty of the circuit clerks, before they shall thereafter deliver the tax books to the assessor, to enter the number of each lot and block appearing upon any map or plat of any addition to any city or incorporated town in this state which is filed in their office on the tax books for real estate, and it shall be assessed as other real estate of like character.
(c) The failure of any county clerk to comply with the provisions of subsections (a) and (b) of this section shall be a misdemeanor. On conviction, he or she shall be fined not less than ten dollars ($10.00) nor more than twenty-five dollars ($25.00).
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-41-202. Certification of matters — Penalty.
(a) It shall be the duty of the clerk of the circuit court when any map or plat of any addition to any city or incorporated town in the State of Arkansas has been filed in his or her office as required by § 14-41-201(a) to forthwith certify under his or her hand and seal of office, to the county clerk of the county, in those counties where there are both county and circuit clerks, the name of the addition and the date of the filing of the plat.
(b) The failure of the clerk to so certify the matters to the county clerk for thirty (30) days shall be a misdemeanor. On conviction, the clerk shall be fined not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-41-202
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. The source passage cites 14-41-202. This identifies an authority to review, not proof of applicability.