Arkansas Statutes
§ 26-73-201 — Unplatted lots taxed
Arkansas·Title 26
In any municipal corporation in which the power exists to impose taxes on lots when platted and recorded, the corporation shall also have power to impose taxes upon parcels of land laid off into lots and sold and leased by metes and bounds, though they shall not have been platted or recorded.
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Related
Opinion No.
(Arkansas Attorney General Reports, 1998)
Legislative History
Acts 1875, No. 1, § 68, p. 1; C. & M. Dig., § 7580; Pope's Dig., § 9659; A.S.A. 1947, § 19-4502.
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