Opinion No.

Jim Pledger, Director Department of Finance and Administration P.O. Box 3278 Little Rock, AR 72201

Dear Mr. Pledger:

This is in response to your request for an opinion on whether a writ of execution, issued pursuant to a certificate of indebtedness issued by the Revenue Commissioner under A.C.A. §26-18-701 (Cum. Supp. 1991), requires a list or description of specific property before it may be served by a sheriff. In my opinion, the answer to this question is "no."

As you note in your opinion request, a certificate of indebtedness issued by the Revenue Commissioner against a taxpayer with an…