Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 7 - Lists -- Abstracts -- Books -- Records > § 26-26-703 - Exempt lands to be abstracted.

§ 26-26-703 - Exempt lands to be abstracted.

26-26-703. Exempt lands to be abstracted.

Lands of the United States or of Arkansas, or lands otherwise exempt from taxation, shall be entered upon the abstract in the name of the owner.