Section 26-26-1002 - Separate list of omitted exempt realty(a) Whenever the county assessor of any county has, during any year at the time of making the assessment of real property subject to taxation, failed to enter in a separate list pertinent descriptions of all burying grounds, public school houses, houses used exclusively for public worship, institutions of purely public charity, public buildings, and property used exclusively for any public purpose, libraries, and grounds used exclusively for school purposes, and property which by the Arkansas Constitution is exempted from taxation, the lots or tracts of land on which the institution or public building is situated, and which by law are exempted from taxation, and the value thereof, the county assessor of the county, or his or her successor in office, is authorized and empowered, at any time and during any year thereafter, upon discovery of the omission to make out separate lists, giving their description and the value of all the described property which has been omitted from the list.(b)(1) The list of the property, together with the valuation thereof, shall be filed with the county clerk of the county and by him or her entered upon the proper assessment book of the county.(2) When the list of the omitted property has been filed by the county assessor, or his or her successor in office, with the county clerk in the county where the property is situated, it shall have the same force and validity as if entered, made, and filed at the proper time as prescribed by law.Acts 1915, No. 197, § 1, p. 796; C. & M. Dig., § 9936; Pope's Dig., § 13701; A.S.A. 1947, § 84-460.