§ 16-46-205 - Copies of records of Auditor of State or Treasurer of State. - Arkansas Statutes

16-46-205. Copies of records of Auditor of State or Treasurer of State.

(a) Copies of all papers and documents legally deposited in the office of the Auditor of State or the office of the Treasurer of State, when certified by the officer and authenticated by his seal of office, shall be received in evidence in the same manner and with the same effect as the originals.

(b) Any extract or entry from lists, books, or tax books relative to lands sold or forfeited at collectors' sales or any of the records of the office of the Auditor of State properly certified by the Auditor of State shall be received in any court in evidence, in the same manner as if a copy of the entire list, book, tax book, or other record had been produced.

(c) Where a debt due to the state appears upon the books of the Auditor of State or of any other public officer whose duty it shall be to audit and keep an accurate account of such debt, a copy of the balance due upon the books of the Auditor of State or officer, certified by him to be a correct and true balance, shall be sufficient evidence of such indebtedness.