Arkansas § 26-37-106 Recording of delinquent list

Arkansas Statutes

§ 26-37-106 — Recording of delinquent list

Arkansas § 26-37-106

Title26

This text of Arkansas § 26-37-106 (Recording of delinquent list) 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. § 26-37-106 (2026).

Text

(a)(1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.

(2)The list shall be a permanent public record and open to the inspection of the public at all times.

(b)The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement.

(c)The record, so certified, shall be evidence of the facts contained in the list and certificate.

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(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled. (2) The list shall be a permanent public record and open to the inspection of the public at all times. (b) The county officer designated by the quorum court under § 26-28-102 shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement. (c) The record, so certified, shall be evidence of the facts contained in the list and certificate.

Legislative History

Acts 1883, No. 114, § 128, p. 199; 1887, No. 92, §§ 46, 47, p. 143; C. & M. Dig., §§ 10084, 10085; Acts 1933, No. 250, §§ 5, 6; 1933 (1st Ex. Sess.), No. 16, § 5; Pope's Dig., §§ 13846-13848; A.S.A. 1947, § 84-1102; Acts 1987, No. 814, § 1; 1993, No. 403, § 23; 2005, No. 1231, § 2; 2011, No. 617, § 2.