Arkansas § 14-123-402 - Entry of land on assessment book.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-123-402 — Entry of land on assessment book., with citation guidance and answers to common questions.
§ 14-123-402. Entry of land on assessment book.
The lands shall be entered upon the books in convenient subdivisions, as surveyed by the federal government, with appropriate columns showing the names and residences of owners of the land, and of any person holding recorded liens or encumbrances thereon, if known to the assessors. The following shall also be recorded on the assessment book: The number of acres cleared or uncleared, as nearly as the assessors can ascertain, without measurement; the value thereof as assessed by them without the work; and the value thereof as improved by the work. No error in the description of the lands shall invalidate the assessment if sufficient description is given to ascertain where the land is situated.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-123-402
What does Arkansas Code of 1987 Annotated § 14-123-402 cover?
Section 14-123-402 ("Entry of land on assessment book.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-123-402?
A common citation format is "Arkansas Code of 1987 Annotated § 14-123-402" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-123-402 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.