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ARKANSAS STATUTES AND CODES

§ 6-71-122 - Owner as defendant -- Proceedings in rem.

6-71-122. Owner as defendant -- Proceedings in rem.

(a) The owner of property assessed shall be made a defendant if known.

(b) If he or she is not known, that fact shall be stated in the complaint and the suit shall proceed as a proceeding in rem against the property assessed.

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