Arkansas Code § 14-86-1201 - Definitions

As used in this subchapter, unless the context otherwise requires:

(1) "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;

(2) "Per tract" means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector;

(3) "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 ยง 14-86-1205.

Section: 14-86-1202  14-86-1203  14-86-1204  14-86-1205  14-86-1206  14-86-1207  14-86-1208    Next

Last modified: November 15, 2016