Arkansas Statutes
§ 26-26-1104 — Failure to list intangible personalty
Arkansas·Title 26
A county assessor in this state shall not be held liable, either personally or in his or her official capacity as county assessor, for failure to discover and include on the assessment rolls any taxable intangible personal property in the county unless the failure to discover or to include the intangible property on the assessment rolls was a result of, or pursuant to, collusion between the county assessor and the property owner for the purpose of evading taxes due on the property.
Free access — add to your briefcase to read the full text and ask questions with AI
Arkansas § 26-26-1104 (Failure to list intangible personalty) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1977, No. 203, § 1; A.S.A. 1947, § 84-417.1.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues