Arkansas § 26-26-1104 Failure to list intangible personalty

Arkansas Statutes

§ 26-26-1104 — Failure to list intangible personalty

Arkansas § 26-26-1104

Title26

This text of Arkansas § 26-26-1104 (Failure to list intangible personalty) 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. § 26-26-1104 (2026).

Text

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.

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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.