Arkansas Statutes

§ 23-11-505 — List of lands conveyed - Assessment

Arkansas § 23-11-505

This text of Arkansas § 23-11-505 (List of lands conveyed - Assessment) 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. § 23-11-505 (2026).

Text

(a)It shall be the duty of the Commissioner of State Lands, immediately upon the execution of any conveyance conveying lands to any railroad company, to make a list of the lands conveyed and send the list of the lands conveyed to the assessor of the county in which the lands are situated.
(b)The assessor shall at the next assessment assess the lands for taxation as the property of the railroad company in the same manner that other lands are assessed.

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Legislative History

Acts 1883, No. 26, § 3, p. 47; C. & M. Dig., § 8457; Pope's Dig., § 11031; A.S.A. 1947, § 73-505.

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Bluebook (online)
Arkansas § 23-11-505, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/23-11-505.