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26-28-105. Entry for omitted years.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-105. Entry for omitted years.
(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation.
(b) There shall be separate recapitulation of those lands and lots.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-105
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:26-28-105
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 601a0e5530a450c2bf9de59bce4896cd369d721af86feb0466dcbfab16128e35
Source location: content.xml paragraph 7670
Stored source content
26-28-105. Entry for omitted years.
(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation.
(b) There shall be separate recapitulation of those lands and lots.
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