Arkansas Statutes

§ 26-73-201 — Unplatted lots taxed

Arkansas § 26-73-201

This text of Arkansas § 26-73-201 (Unplatted lots taxed) 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. § 26-73-201 (2026).

Text

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
§ 26-17-202
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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Bluebook (online)
Arkansas § 26-73-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-73-201.