(a) Upon the filing of any list as provided in § 14-86-1205, the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost.(b)(1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list.(2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein.Acts 1925, No. 85, § 4; A.S.A. 1947, § 20-1138.
Arkansas Legal Code