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26-28-104. Recapitulation of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-104. Recapitulation of taxes.
(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.
(b) A copy of the recapitulation under this section shall be a part of the tax books.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-104
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:26-28-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 855dc4feba57b5be78fddb22e2061ab5a43366dd503098c33cf0217dd90a6ec3
Source location: content.xml paragraph 7664
Stored source content
26-28-104. Recapitulation of taxes.
(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.
(b) A copy of the recapitulation under this section shall be a part of the tax books.
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