Ark. Code Ann. § 26-18-701 (2026)
Issuance of certificates of indebtedness and execution
History. Acts 1979, No. 401, § 23; A.S.A. 1947, § 84-4723; Acts 1989, No. 590, § 3; 1993, No. 1236, § 1; 2003, No. 1085, §§ 1, 2; 2013, No. 160, § 1; 2019, No. 760, §§ 2, 3; 2019, No. 864, § 1; 2019, No. 910, §§ 3628-3635.
Publisher's Notes. In reference to the term “passage of this act,” Acts 1979, No. 401 was signed by the Governor on March 14, 1979, and became effective on January 1, 1980.
Amendments. The 2013 amendment added (a)(1)(C).
The 2019 amendment by No. 760 redesignated former (a)(3)(C)(i) through (a)(3)(C)(iv) as (a)(3)(C)(i) (a) through (a)(3)(C)(i) (d) ; and added (a)(3)(C)(ii), (a)(3)(C)(iii), and (a)(4).
The 2019 amendment by No. 864 added (a)(1)(A)(ii) and redesignated former (a)(1)(A) as (a)(1)(A)(i).
The 2019 amendment by No. 910 substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (a)(1)(A); and substituted “secretary” for “director” throughout the section.
Effective Dates. Acts 2019, No. 760, § 4. Effective date clause provided: “Sections 1-3 of this act are effective for tax years beginning on or after January 1, 2020”.
RESEARCH REFERENCES
U. Ark. Little Rock L. Rev.
Annual Survey of Caselaw: Tax Law, 27 U. Ark. Little Rock L. Rev. 751.
Case Notes
Assessments.
When person paid taxes on yearly assessment made on property, state could not recover further taxes where merely a mistake had been made in assessing the property too low, and a review by courts was permitted only when assessors proceeded on wrong basis of valuation in omitting some property or element of value or in adopting wrong basis of estimating value. State ex rel. Norwood v. Kansas City & Memphis Ry. & Bridge Co., 106 Ark. 248, 153 S.W. 614 (1913) (decision under prior law).
Authority to Sue.
Former statute that authorized tax commission to “direct” and “approve” suits against corporations for collection of back taxes was repealed by implication by so much of a subsequent statute as authorized the attorney general to bring action therefor. State ex rel. Attorney Gen. v. Standard Oil Co., 179 Ark. 280, 16 S.W.2d 581 (1929) (decision under prior law).
Demurrer to complaint should have been sustained where complaint did not contain allegation that attorney general had been directed by tax commission to bring suit. State ex rel. Att'y Gen. v. Republic Mining & Mfg. Co., 185 Ark. 1119, 52 S.W.2d 43 (1932) (decision under prior law).
Former statute authorizing the attorney general to bring suits to recover overdue taxes due from corporations had been impliedly repealed as to delinquent severance taxes, the collection of which was conferred on the commissioner of revenues by Acts 1933, No. 82 (superseded by § 26-17-304), and Acts 1935, No. 131 (repealed). Wiseman v. Arkansas-Louisiana Pipe Line Co., 191 Ark. 195, 85 S.W.2d 703 (1935) (decision under prior law).
Corporations.
Former statute gave state right to recover back taxes on a corporation's personal property by personal judgment against the corporation which owned it at the time it was either omitted from taxation or was grossly undervalued, and where it had gone into the hands of a subsequent purchaser, the purchaser could be made a party and the state's lien enforced. State ex rel. Attorney Gen. v. Chicago Mill & Lumber Corp., 184 Ark. 1011, 45 S.W.2d 26 (1931) (decision under prior law).
A personal judgment could not be rendered against a corporation for back taxes due on property during the period another corporation had owned it, though both corporations had the same stockholders and directors. State ex rel. Attorney Gen. v. Chicago Mill & Lumber Corp., 184 Ark. 1011, 45 S.W.2d 26 (1931) (decision under prior law).
A foreign corporation doing business in state could be sued in the county of its principal office for back taxes on property during the years it owned the property. State ex rel. Attorney Gen. v. Chicago Mill & Lumber Corp., 184 Ark. 1011, 45 S.W.2d 26 (1931) (decision under prior law).
A foreign corporation which had withdrawn from state and was not doing business in state could not be sued for back taxes. State ex rel. Attorney Gen. v. Chicago Mill & Lumber Corp., 184 Ark. 1011, 45 S.W.2d 26 (1931) (decision under prior law).
Filing of Lien.
Because 11 U.S.C. § 522(c)(2)(B) applied only to a properly filed lien, and because the creditor state taxing authority had filed its lien in the wrong county, the lien did not attach to the debtor's property under subdivision (a)(3)(A) of this section, and thus, was avoidable in the debtor's bankruptcy under 11 U.S.C. § 506(d) as an unsecured lien. Roper v. Barclay, 286 B.R. 693 (Bankr. E.D. Ark. 2002), aff'd, 294 B.R. 301 (B.A.P. 8th Cir. 2003).
Judgments.
Former statute authorized a personal judgment when property was of such a character that payment could not otherwise be enforced; however, where only land was involved, court was merely authorized to find in decree the amount of taxes due and declare the amount to be a lien on the lands and order each tract sold for back taxes unless paid within three months after decree. White River Lumber Co. v. State, 175 Ark. 956, 2 S.W.2d 25 (1928), aff'd, 279 U.S. 692, 49 S. Ct. 457, 73 L. Ed. 903 (1929) (decision under prior law).
Cited: Martin v. Couey Chrysler Plymouth, Inc., 308 Ark. 325, 824 S.W.2d 832 (1992).