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26-34-102. Ownership error in assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-34-102. Ownership error in assessment.
It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-34-102
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:26-34-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 50c597144a56946f50e84a72211d7ae2bbb750b63cecabcc4c955a9709828783
Source location: content.xml paragraph 8047
Stored source content
26-34-102. Ownership error in assessment.
It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
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