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26-37-103. Verification by county assessor.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-103. Verification by county assessor.
(a) Prior to certification to the Commissioner of State Lands, the county assessor shall:
(1) Verify the assessment to establish value on all parcels to be certified;
(2) Verify the name and last known address of the owner of record of the tax-delinquent land; and
(3) Determine whether the tax-delinquent land exists.
(b) If the land is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls.
(c) No tax-delinquent lands shall be certified to the Commissioner of State Lands without the county assessor's verification.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-103
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:26-37-103
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3561a4ecc4f093e57bc81ad08d0c23e506bd6a0c1954c46c786af051fc699372
Source location: content.xml paragraph 9356
Stored source content
26-37-103. Verification by county assessor.
(a) Prior to certification to the Commissioner of State Lands, the county assessor shall:
(1) Verify the assessment to establish value on all parcels to be certified;
(2) Verify the name and last known address of the owner of record of the tax-delinquent land; and
(3) Determine whether the tax-delinquent land exists.
(b) If the land is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls.
(c) No tax-delinquent lands shall be certified to the Commissioner of State Lands without the county assessor's verification.
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