(a)(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.(2) Adjustment of an error shall be made within the year of discovery.(b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.Acts 1883, No. 114, § 203, p. 199; C. & M. Dig., § 10165; Acts 1927, No. 339, § 1; Pope's Dig., § 13947; Acts 1985, No. 239, § 1; A.S.A. 1947, § 84-1443. (a)(1) The county court has the duty to reconsider and adjust the settlement of any county officer made with the county court, including, but not limited to, the final tax settlement and distribution for any error discovered within three (3) years from the date of the settlement.(2) Adjustment of an error shall be made within the year of discovery.(b) Upon discovery of any error in the settlement after three (3) years, but within five (5) years from the date of the settlement, the county judge has the duty to petition the circuit court to obtain an order to correct the errors.Acts 1883, No. 114, § 203, p. 199; C. & M. Dig., § 10165; Acts 1927, No. 339, § 1; Pope's Dig., § 13947; Acts 1985, No. 239, § 1; A.S.A. 1947, § 84-1443.
Arkansas Legal Code