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Arkansas Code Title 26. Taxation § 26-28-105. Entry for omitted years

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) In all cases in which any preparer of the tax books shall omit, by inadvertence or mistake, in any year to enter on the books of his or her county any lands or lots or parts of lots situated in his or her county subject to taxation, it shall be his or her duty to enter them on the tax books of the next succeeding year and to add to the taxes of the current year the simple taxes of each and every preceding year in which the lands or lots so escaped taxation.

(b) There shall be separate recapitulation of those lands and lots.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-28-105. Entry for omitted years - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-28-105/

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