Arkansas § 14-86-1104 - Recording of delinquent list.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-1104 — Recording of delinquent list., with citation guidance and answers to common questions.
§ 14-86-1104. Recording of delinquent list.
The county tax collector shall record the list in a well-bound book kept by him for that purpose preceding the list by a caption, which may be in substance as follows: Then shall be copied the delinquent list filed by the collector together with the names of the supposed owners and the certificate of the collector and the date of the filing, and the collector shall add the penalty prescribed by law to the tax. The collector shall append at the foot of the list a certificate that it is a true copy of the list filed by the collector. The certificate shall show the date of filing and recording of the delinquent list. The certificate shall be conclusive evidence that the list was filed and recorded as stated in the certificate. “The lands, town lots, railroads, tramroads, and bridges returned delinquent in (stating corporate name of the district) for the nonpayment of taxes due said district for the year 19 , together with tax, penalty and cost chargeable thereon are contained and described in the following list.” Click to view form.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-86-1104
What does Arkansas Code of 1987 Annotated § 14-86-1104 cover?
Section 14-86-1104 ("Recording of delinquent list.") 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 § 14-86-1104?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-1104" (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 § 14-86-1104 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.