Arkansas § 26-39-220 Adjustment of errors

Arkansas Statutes

§ 26-39-220 — Adjustment of errors

Arkansas § 26-39-220

Title26

This text of Arkansas § 26-39-220 (Adjustment of errors) 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. § 26-39-220 (2026).

Text

(a)(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.

(2)Adjustment of an error shall be made within the year of discovery.

(b)Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.

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(a) (1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement. (2) Adjustment of an error shall be made within the year of discovery. (b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.

Legislative History

Acts 1883, No. 114, § 203, p. 199; C. & M. Dig., § 10165; Acts 1927, No. 339, § 1; Pope's Dig., § 13947; Acts 1985, No. 239, § 1; A.S.A. 1947, § 84-1443.