Opinion No.

The Honorable Shirley Walters State Representative Post Office Box 1876 Greenwood, Arkansas 72936-1876

Dear Representative Walters:

I am writing in response to your request for my opinion on the following question:

Can a county continue to tax a property owner for the portion of their property that has been taken by the county under adverse possession to be used as a county road?

RESPONSE

In my opinion, a definitive answer to your question depends upon how title to the property is held. You have not provided specific information in this regard, and I must, therefore, speculate as to the possible…