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Arkansas Code Title 26. Taxation § 26-39-220. Error adjustments

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

(a)(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.

(2) Adjustment of an error shall be made within the year of discovery.

(b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-39-220. Error adjustments - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-39-220/

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