Arkansas Code Title 26. Taxation § 26-26-904. Persons other than owner

The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the property in charge; of every wife, by her husband, if of sound mind; if not, by herself, if she is of sound mind; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by the receiver; of every company, firm, body politic, or corporate, by the president or principal accounting officer, partner, or agent thereof.