Arkansas § 6-71-112 - Assessment of railroads, tramroads, etc.
Full text of Arkansas Arkansas Code of 1987 Annotated § 6-71-112 — Assessment of railroads, tramroads, etc., with citation guidance and answers to common questions.
§ 6-71-112. Assessment of railroads, tramroads, etc.
All railroads, tramroads, right-of-ways, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile. No error in the name and residence of the owners or the description thereof shall invalidate the assessment if sufficient description of the property sought to be taxed is given to ascertain where it is situated. The commissioner shall annually appoint a board of assessors, which shall each year perform the duties provided in this chapter. The board shall continue as far as possible the assessments first made but shall take into consideration improvements and enhanced values so as to equalize the burden of taxation within the district.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 6-71-112
What does Arkansas Code of 1987 Annotated § 6-71-112 cover?
Section 6-71-112 ("Assessment of railroads, tramroads, etc.") 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 § 6-71-112?
A common citation format is "Arkansas Code of 1987 Annotated § 6-71-112" (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 § 6-71-112 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.