Ark. Code Ann. § 26-37-103 – Verification by county assessor.
Ark. Code Ann. § 26-37-103 – Verification by county assessor. (a) Prior to certification to the Commissioner of State Lands, the county assessor shall: (1) Verify the assessment to establish value on all parcels to be certified; (2) Verify the name and last known address of the owner of record of the tax-delinquent land; and