Arkansas § 14-123-422 - Report of state lands sold by levee districts.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-123-422 — Report of state lands sold by levee districts., with citation guidance and answers to common questions.
§ 14-123-422. Report of state lands sold by levee districts.
On or before May 1 in each year after the passage of this act, the president and secretary of each of the levee boards created under the laws of this state and holding lands by virtue of any acts passed by the General Assembly of the State of Arkansas, donating lands to the several levee districts in the state, shall file with the Commissioner of State Lands a list of all lands disposed of by their respective boards the preceding year, showing the sections or parts of sections disposed of, the respective purchasers of each tract, and the date of sale. The first report shall contain a list showing a description of all the lands previously sold and the respective purchasers of each tract. Upon receipt of the report, it shall be the duty of the Commissioner of State Lands to certify down to the clerks of the respective counties, a list of all lands sold, to the end that they may be listed for taxation. Upon failure of any levee board or boards to comply with subsection (a) of this section, the clerks of the respective counties in which the lands of the district or districts are situated shall list all of the lands of the district or districts for taxation, and the lands shall be taxed as lands of all private individuals, corporations, and companies.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-123-422
What does Arkansas Code of 1987 Annotated § 14-123-422 cover?
Section 14-123-422 ("Report of state lands sold by levee districts.") 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 § 14-123-422?
A common citation format is "Arkansas Code of 1987 Annotated § 14-123-422" (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 § 14-123-422 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.