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26-26-1104. Failure to list intangible personalty.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-1104. Failure to list intangible personalty.
A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-1104
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:26-26-1104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c0bbc93679edcc83f657cd23efa6b3508f762df40f7c33dc6f8d042ce49f2e0a
Source location: content.xml paragraph 5516
Stored source content
26-26-1104. Failure to list intangible personalty.
A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.
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