The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause to be placed upon the assessment rolls omitted property which may be discovered to have escaped for any reason assessment and taxation and to correct any errors that may be found on the assessment rolls and cause the proper entry to be made thereon.Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Legal Code