Ark. Code § 26-34-102
Current with legislation from 2024 Fiscal and Special Sessions.
It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
Ark. Code § 26-34-102