(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the lands as against all persons having any claim to, or interest in, the lands.(c) No informality or irregularity in the levying of the tax or in the description or valuation of the lands shall be held a valid defense to the proceedings.Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7. (a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the lands as against all persons having any claim to, or interest in, the lands.(c) No informality or irregularity in the levying of the tax or in the description or valuation of the lands shall be held a valid defense to the proceedings.Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
Arkansas Legal Code