Arkansas Code Annotated
Ark. Code Ann. § 26-35-601 (2026)
Personal property taxes to be collected with real estate taxes
✓ current as of May 2026
History. Acts 1951, No. 243, §§ 1-3; A.S.A. 1947, §§ 84-937 — 84-939; Acts 1999, No. 994, § 1; 2001, No. 1286, § 1.
Research References
U. Ark. Little Rock L. Rev.
Survey of Legislation, 2001 Arkansas General Assembly, Tax Law, 24 U. Ark. Little Rock L. Rev. 613.
Case Notes
Foreclosure Sales.
A purchaser at a foreclosure sale is not responsible for the personal property taxes required to be paid by this section. United States v. Massey, 568 F. Supp. 1369 (W.D. Ark. 1983).
Cited: Aldridge v. Tyrrell, 301 Ark. 116, 782 S.W.2d 562 (1990).
Notes of Decisions
Cited in 3
cases, 1990–2020 · leading case: Arkansas Cnty. v. Burris, 825 S.W.2d 590 (Ark. 1992).
Arkansas Cnty. v. Burris, 825 S.W.2d 590 (Ark. 1992). “1991), and they are prevented from paying their general real estate taxes, Ark. Code Ann. § 26-35-601 (1987). If counties are to acquire the use and benefit of these coercive statutory provisions, the General Assembly is the body that must give them such authority.”
Aldridge v. Tyrrell, 782 S.W.2d 562 (Ark. 1990). “1989); Ark. Code Ann. §§ 26-35-601 , -1001 (1987).”
David L. Eddy, P.A. v. Jennifer Haley in Her Off. Capacity as Tax Collector of Pope Cnty., Arkansas, 2020 Ark. App. 430, 606 S.W.3d 613. “” In this appeal, Eddy contends the circuit court erred in its interpretation of section 26-35-601. In reply, Haley makes two arguments: (1) both the circuit court and now this court are without jurisdiction to hear this case, but (2) if jurisdiction is proper, the circuit court…”
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