Ark. Code § 14-316-301
Current with legislation from 2024 Fiscal and Special Sessions.
This subchapter shall be liberally construed to give the assessment and tax list the effect of bona fide mortgages for a valuable consideration, and to give a first lien upon the lands and real property as against all persons, firms, or corporations having an interest therein.
Ark. Code § 14-316-301