# Ark. Code Ann. § 18-15-101: Deduction from compensation of taxes due on real property

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C15_S1_S18-15-101

## Section

- **Citation:** Ark. Code Ann. § 18-15-101
- **Heading:** Deduction from compensation of taxes due on real property
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 18 / Chapter 15 / Subchapter 1 / Section 18-15-101

## Text

(a) When the State of Arkansas or any of its agencies or departments shall purchase or take by eminent domain any real property for any purpose and any ad valorem taxes are due, or will become due, during the calendar year in which the purchase or taking occurs, then the state or its agencies or departments purchasing or taking the real property shall withhold from the compensation therefor the amount of the taxes so due, or to become due, during the calendar year and shall remit them to the tax collector of the county in which the real property is located. (b) If the state or any of its agencies or departments shall fail to withhold and pay the tax upon real property as required pursuant to this section, the county in which the property is located shall be entitled to file a claim with the Arkansas State Claims Commission and to recover the amount of taxes on property purchased or taken by eminent domain as provided in this chapter from the state or its agency or department failing to comply with this section. Acts 1969, No. 54, § 1; A.S.A. 1947, § 35-102.1.

(a) When the State of Arkansas or any of its agencies or departments shall purchase or take by eminent domain any real property for any purpose and any ad valorem taxes are due, or will become due, during the calendar year in which the purchase or taking occurs, then the state or its agencies or departments purchasing or taking the real property shall withhold from the compensation therefor the amount of the taxes so due, or to become due, during the calendar year and shall remit them to the tax collector of the county in which the real property is located.

(b) If the state or any of its agencies or departments shall fail to withhold and pay the tax upon real property as required pursuant to this section, the county in which the property is located shall be entitled to file a claim with the Arkansas State Claims Commission and to recover the amount of taxes on property purchased or taken by eminent domain as provided in this chapter from the state or its agency or department failing to comply with this section.

Acts 1969, No. 54, § 1; A.S.A. 1947, § 35-102.1.

## Nearby sections

- [Ark. Code Ann. § 18-15-101 Deduction from compensation of taxes due on real property](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C15_S1_S18-15-101.md)
- [Ark. Code Ann. § 18-15-102 Actions against corporations appropriating private property](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C15_S1_S18-15-102.md)
- [Ark. Code Ann. § 18-15-103 Bill of rights - Property owner](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C15_S1_S18-15-103.md)
- [Ark. Code Ann. § 18-15-104 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C15_S1_S18-15-104.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T18_C15_S1_S18-15-101. Check the current official text before relying on it. Not legal advice.