Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 11 - Assessment of Property Generally > § 26-26-1112 - Separate records for severed mineral interests.

§ 26-26-1112 - Separate records for severed mineral interests.

26-26-1112. Separate records for severed mineral interests.

County assessors may maintain separate records for severed mineral interests if the records are maintained by legal description of the surface estate in the same manner as records of the estates are maintained.