Ark. Code Ann. § 26-3-205

This is the official text of Ark. Code Ann. § 26-3-205, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

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Timber rights

Official statutory text

(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such. (b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located. Acts 1905, No. 146, § 1, p. 361; C. & M. Dig., § 9855; Pope's Dig., § 13599; A.S.A. 1947, § 84-204.

(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.

(b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.

Acts 1905, No. 146, § 1, p. 361; C. & M. Dig., § 9855; Pope's Dig., § 13599; A.S.A. 1947, § 84-204.

Status: in_force

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.