Arkansas Code Title 26, Subtitle 4, Chapter 35, Subchapter 4 - Liability of Fiduciaries
§ 26-35-401 - Liability Generally.
(a) Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the...
§ 26-35-402 - Preference of Reimbursement Claims.
Every attorney, agent, guardian, executor, or administrator seized or having the care of lands, as indicated, who shall be put to any trouble or...