Arkansas § 14-86-1201 - Definitions.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-1201 — Definitions., with citation guidance and answers to common questions.
§ 14-86-1201. Definitions.
As used in this subchapter, unless the context otherwise requires: “Real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any and all other real property embraced in the district; “Per tract” means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector; “Collector” means any and all persons, by whatever official title known, or whether known by an official title or not, who shall have in his custody or possession the tax books for the purpose of collecting taxes as set out in § 14-86-1205.
Frequently Asked Questions About Arkansas § 14-86-1201
What does Arkansas Code of 1987 Annotated § 14-86-1201 cover?
Section 14-86-1201 ("Definitions.") 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 § 14-86-1201?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-1201" (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 § 14-86-1201 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.