Arkansas § 14-41-203 - Entry on tax books required — Penalty.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-41-203 — Entry on tax books required — Penalty., with citation guidance and answers to common questions.
§ 14-41-203. Entry on tax books required — Penalty.
It shall be the duty of the county clerk on receiving the certificate provided for in § 14-41-202(a) to file it in his or her office. Thereafter, before he or she shall deliver the tax books to the assessor, he or she shall enter the number of each lot and block on the tax book for real estate as other real estate is entered, and it shall be assessed as other real estate of like character. In counties where there is no county clerk, it shall be the duty of the circuit clerks, before they shall thereafter deliver the tax books to the assessor, to enter the number of each lot and block appearing upon any map or plat of any addition to any city or incorporated town in this state which is filed in their office on the tax books for real estate, and it shall be assessed as other real estate of like character. The failure of any county clerk to comply with the provisions of subsections (a) and (b) of this section shall be a misdemeanor. On conviction, he or she shall be fined not less than ten dollars ($10.00) nor more than twenty-five dollars ($25.00).
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-41-203
What does Arkansas Code of 1987 Annotated § 14-41-203 cover?
Section 14-41-203 ("Entry on tax books required — Penalty.") 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 § 14-41-203?
A common citation format is "Arkansas Code of 1987 Annotated § 14-41-203" (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 § 14-41-203 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.