Arkansas § 14-86-1206 Filing of lists

Arkansas Statutes

§ 14-86-1206 — Filing of lists

Arkansas § 14-86-1206

Title14

This text of Arkansas § 14-86-1206 (Filing of lists) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-86-1206 (2026).

Text

(a)Upon the filing of any list as provided in § 14-86-1205 , the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost.

(b)(1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list.

(2)The certificate shall be taken as conclusive evidence that the list was filed as stated therein.

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(a) Upon the filing of any list as provided in § 14-86-1205 , the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost. (b) (1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list. (2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein.