Arkansas § 26-28-104 Recapitulation of taxes

Arkansas Statutes

§ 26-28-104 — Recapitulation of taxes

Arkansas § 26-28-104

Title26

This text of Arkansas § 26-28-104 (Recapitulation of taxes) 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. § 26-28-104 (2026).

Text

(a)It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.

(b)A copy of the recapitulation under this section shall be a part of the tax books.

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(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct. (b) A copy of the recapitulation under this section shall be a part of the tax books.