Ark. Code § 15-56-203
Current with legislation from 2024 effective through May 3, 2024.
On or before December 31 of any year in which the time in which the assessment work or improvement required by law to hold the claim expires, the owner of the claim or, in his or her absence, his or her agent or the party who was in charge of the work for the claimant may make an affidavit and file it for record in the recorder's office in the county in which the claim is situated. This affidavit shall be, in substance, as follows:
The affidavit when so filed and recorded, shall be prima facie evidence of the performance of such labor or the making of such improvements.
Ark. Code § 15-56-203