§ 22-6-114 - List of lands sold furnished to county clerks. - Arkansas Statutes

22-6-114. List of lands sold furnished to county clerks.

(a) The Commissioner of State Lands shall, each year at least thirty (30) days prior to the time fixed by law for the annual assessment of personal property, make out from the records of his or her office complete and accurate lists by counties and by proper descriptions of all lands and town lots which may have been sold or otherwise disposed of by the state and properly subject to taxation; he or she shall forward the lists, when so made, to the clerks of the respective counties wherein the lands lie.

(b) It is the duty of the clerks, immediately upon the receipt of the lists, to enter the lists upon the tax books of the county as lands subject to taxation, and the assessors shall assess the lands for taxation and the lands shall be taxed beginning with the year certified by the Commissioner of State Lands as the year in which the lands were disposed of by the state.