Arkansas § 14-123-410 - Assessment of omitted lands.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-123-410 — Assessment of omitted lands., with citation guidance and answers to common questions.
§ 14-123-410. Assessment of omitted lands.
If, for any cause, any of the lands in any district now existing, or hereafter formed, has not been assessed or subjected to its proportional share of any work voted to be done, or to the annual tax provided in § 14-123-419, it shall be the duty of the assessors to at once make out and present lists to the board of directors, who shall examine the lists. They shall proceed to hear and determine all complaints respecting the lists, after notice to the owners as provided in § 14-123-408. The list shall then be filed in the clerk's office and with the board of directors, as provided in § 14-123-408, and shall constitute a lien on the lands to be enforced as if originally assessed as herein provided in this chapter.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-123-410
What does Arkansas Code of 1987 Annotated § 14-123-410 cover?
Section 14-123-410 ("Assessment of omitted lands.") 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 § 14-123-410?
A common citation format is "Arkansas Code of 1987 Annotated § 14-123-410" (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 § 14-123-410 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.