Arkansas Statutes

§ 26-35-301 — Duty to pay taxes

Arkansas·Title 26
(a)Every person shall be liable to pay tax for the lands, town, or city lots of which he or she may stand seized for life, by curtesy, or in dower, or may have the care of as guardian, executor, or administrator, or as agent or attorney, having the funds of the principal in his or her hands.
(b)It shall be the duty of each person holding lands as indicated to pay the taxes which may be assessed thereon each year.

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Related

Acord v. Acord
19 S.W.3d 644 (Court of Appeals of Arkansas, 2000)
5 case citations
Opinion No.
(Arkansas Attorney General Reports, 2005)

Legislative History

Acts 1883, No. 114, §§ 161, 162, p. 199; C. & M. Dig., §§ 10049, 10050; Pope's Dig., §§ 13808, 13809; A.S.A. 1947, §§ 84-921, 84-922.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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