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Current as of January 01, 2020 | Updated by FindLaw Staff
(a) Suits shall be conducted in accordance with the practice and proceedings of chancery courts in this state, except as herein otherwise provided, and except:
(1) Neither attorneys for nonresident defendants nor guardians ad litem, nor any provision of § 16-65-403 shall be required; and
(2) Suits may be disposed of on oral testimony as in ordinary suits at law; and
(3) This law shall be liberally construed to give the assessment lists the effect of bona fide mortgages for a valuable consideration, and a first lien upon the lands as against all persons having any interest therein.
(b) No informality or irregularity in holding the meetings, or in the description or valuation of the lands, or in the names of the owners, or the number of acres therein, shall be valid defense to the action.
(c) This act shall apply to all suits that may be brought for the collection of assessments heretofore levied that may be brought after the passage of this act.
Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-123-418. Action--Procedure - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-123-418.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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