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ARKANSAS STATUTES AND CODES
§ 26-28-104 - Recapitulation of taxes.
26-28-104. Recapitulation of taxes.
(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.
(b) A copy of the recapitulation under this section shall be a part of the tax books.
(a) It shall be the duty of the preparer of tax books to add each tax book delivered to the county collector, making the separate columns of values when added together amount to the sum of the column of total values when added up and, at the end of the tax book, recapitulate the additions of each page, so as to make it prove itself to be correct.
(b) A copy of the recapitulation under this section shall be a part of the tax books.
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