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26-26-913. Special list of omitted property.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-26-913. Special list of omitted property.
Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be his or her duty, immediately upon making that discovery, to make a special list or assessment thereof and file it with the county clerk, who shall place it upon the tax books and extend the taxes and penalty thereon for the year. The county collector shall proceed to collect these taxes and penalty as is required by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-26-913
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:26-26-913
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 124d94a9318c1aa3b9da3dc41d51b0affaa67701eabec459827c31dbcdd65a90
Source location: content.xml paragraph 5332
Stored source content
26-26-913. Special list of omitted property.
Whenever the county assessor discovers that any property has been omitted for any cause from the assessment roll, if it is before the county collector closes his or her books for the collection of taxes for the year in which the property was due to have been assessed, it shall be his or her duty, immediately upon making that discovery, to make a special list or assessment thereof and file it with the county clerk, who shall place it upon the tax books and extend the taxes and penalty thereon for the year. The county collector shall proceed to collect these taxes and penalty as is required by law.
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