Opinion No.
Arkansas Attorney General Reports
1Opinion of the Court
Mr. Charlie Daniels Commissioner of State Lands State of Arkansas State Capitol Building Little Rock, Arkansas 72201
Dear Mr. Daniels:
This is in response to your request for an opinion regarding the collection of delinquent personal property taxes. You have posed the following questions:
1. Are the methods of seizure and sale of personal property as outlined in A.C.A. § 26-36-206 constitutional under both the Arkansas and United States Constitutions?
a. If the answer to question one is "no" then what specific legislative measures would be needed to bring § 26-36-206 into compliance with either…
2Cases cited22 opinions
- Sniadach v. Family Finance Corp. of Bay ViewSupreme Court of the United States · 1969
- Bull v. United StatesSupreme Court of the United States · 1935
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Franchise Tax Board v. United States Postal ServiceSupreme Court of the United States · 1984
- Springer v. United StatesSupreme Court of the United States · 1881
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