(a) (1) It shall be the duty of the county assessor of each county of the State of Arkansas, after extending the valuation against each parcel of land, lot, and part of lot on his or her assessment record to check it, and for all land, lots, and parts of lots that have been certified to the Commissioner of State Lands for the nonpayment of the delinquent taxes due, he or she shall stamp or write by the valuation "State of Arkansas", and also the year which it was certified to the state.
(2) The county assessor shall take the list of the land, lots, and parts of lots that have been redeemed or purchased which is certified to the county clerks by the Commissioner of State Lands January of each year and show on his or her assessment record the disposition of the land, lots, and parts of lots.
(b) If the county assessor of the various counties of the State of Arkansas shall need a starting point, he or she can write the Commissioner of State Lands for a list of the forfeited land, lots, and parts of lots in his or her county. Upon such request, the Commissioner of State Lands shall furnish him or her with a correct list of the forfeited land, lots, and parts of lots that have not been redeemed or sold in his or her office. The county clerks of the various counties of the State of Arkansas shall furnish the county assessor a list of the forfeited land, lots, and parts of lots that he or she sends to the Commissioner of State Lands yearly. In this way, the county assessor will have a complete record of the forfeited land, lots, and parts of lots for his or her assessment record.
Section: Previous 26-26-706 26-26-707 26-26-708 26-26-709 26-26-712 26-26-713 26-26-714 26-26-715 26-26-716 26-26-717 26-26-718 26-26-719 26-26-720 26-26-721Last modified: November 15, 2016