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26-39-220. Adjustment of errors.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-220. Adjustment of errors.
(a)(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.
(2) Adjustment of an error shall be made within the year of discovery.
(b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-220
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:26-39-220
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: cba1d43ab7e214360527fd0766a2298efe037dae093dcfba5a2d6bf15941d662
Source location: content.xml paragraph 10776
Stored source content
26-39-220. Adjustment of errors.
(a)(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.
(2) Adjustment of an error shall be made within the year of discovery.
(b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.
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