§ 26-37-106 - Recording of delinquent list. - Arkansas Statutes

26-37-106. Recording of delinquent list.

(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.

(2) The list shall be a permanent public record and open to the inspection of the public at all times.

(b) The county clerk shall certify that the total amount of delinquent lands in this permanent record is equal to the credit allowed the county collector for delinquent lands on the current tax settlement.

(c) The record, so certified, shall be evidence of the facts contained in the list and certificate.