Ark. Code Ann. § 26-34-102 (2026)
Ownership error in assessment
It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
History. Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.
Case Notes
Part Interests.
Where mineral interest was assessed and taxed separately from the surface land and the owner of a one-half interest in the minerals failed to pay the taxes, his property rights in the one-half mineral interest, which were to terminate in 25 years, were immediately forfeited when his mineral interest was sold at a tax sale, and the tax deed vested complete title in a one-half mineral interest in the purchaser. Edwards v. Hall, 267 Ark. 1003, 593 S.W.2d 465 (1980).
Cited: Aldridge v. Tyrrell, 301 Ark. 116, 782 S.W.2d 562 (1990).