The amount or balance of every account settled and due to the county shall be a lien from the date of the settlement of the account on the real estate and personal property of the delinquent officer situated in the county wherein each delinquent lives.Acts 1883, No. 114, § 201, p. 199; C. & M. Dig., § 10163; Pope's Dig., § 13945; A.S.A. 1947, § 84-1441. The amount or balance of every account settled and due to the county shall be a lien from the date of the settlement of the account on the real estate and personal property of the delinquent officer situated in the county wherein each delinquent lives.Acts 1883, No. 114, § 201, p. 199; C. & M. Dig., § 10163; Pope's Dig., § 13945; A.S.A. 1947, § 84-1441.
Arkansas Legal Code