Browse Arkansas Code titles and sections
26-28-107. Marking of forfeited lands.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-107. Marking of forfeited lands.
(a)(1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word “forfeited”.
(2)(A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation.
(B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.
(b) The county assessor shall assess all the lands or lots, or parts of lands or lots, that may appear on the plats or lists furnished to the county assessor.
(c) If any county clerk shall have lost or if the records of his or her office shall not contain a list of the lands forfeited to the state within his or her county, the county clerk shall certify that fact to the Commissioner of State Lands, and the Commissioner of State Lands shall immediately furnish the county clerk with that list.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-107
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-28-107
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 47af8207d47e3c688de85c7c09dec36a99d488c658c31ab7f2259a0fb2b5b6cf
Source location: content.xml paragraph 7689
Stored source content
26-28-107. Marking of forfeited lands.
(a)(1) The preparer of the tax books shall mark opposite every tract, town lot, or city lot that may have been forfeited to the state for the nonpayment of taxes the word “forfeited”.
(2)(A) On that tract, town lot, or city lot there shall not be charged any taxes unless the Commissioner of State Lands shall officially advise the preparer that it has become subject to taxation.
(B) In that event, the same taxes shall be charged and collected on the tract, town lot, or city lot as may be allowed by law.
(b) The county assessor shall assess all the lands or lots, or parts of lands or lots, that may appear on the plats or lists furnished to the county assessor.
(c) If any county clerk shall have lost or if the records of his or her office shall not contain a list of the lands forfeited to the state within his or her county, the county clerk shall certify that fact to the Commissioner of State Lands, and the Commissioner of State Lands shall immediately furnish the county clerk with that list.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.