(a) To facilitate the assessment and collection of taxes, the county court of each county shall procure and keep a land book or books of maps of all the townships or fractional townships in the county. The book shall be well-bound and shall be deposited in the office of the county clerk.(b) The court shall also procure a list of the lands owned by the United States and by this state in their respective counties.Acts 1883, No. 114, § 85, p. 199; C. & M. Dig., § 9885; Pope's Dig., § 13651; A.S.A. 1947, § 84-404.
Arkansas Legal Code