Arkansas Statutes
§ 26-28-105 — Entry for omitted years
Arkansas·Title 26
(a)In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation.
(b)There shall be separate recapitulation of those lands and lots.
Free access — add to your briefcase to read the full text and ask questions with AI
Arkansas § 26-28-105 (Entry for omitted years) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1883, No. 114, § 90, p. 199; C. & M. Dig., § 10012; Pope's Dig., § 13760; A.S.A. 1947, § 84-804; Acts 2003, No. 295, § 4.
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