Statutes, codes, and regulations
Arkansas Code of 1987
Title 26 - TAXATIONSubtitle 3 - ADMINISTRATION OF LOCAL TAXESChapter 26 - ASSESSMENT OF TAXES
Subchapter 11 - ASSESSMENT OF PROPERTY GENERALLY
Section 26-26-1112 - Separate records for severed mineral interests

Ark. Code § 26-26-1112

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Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-26-1112 - Separate records for severed mineral interests

County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.

Ark. Code § 26-26-1112

Acts 1985, No. 961, § 1; A.S.A. 1947, § 84-203.2.