1. (a)

   1. (1) If not included in the above Abstract of Assessments as defined in 26 CAR § 214-101, the following items relating to real property assessments shall be added.
   2. (2) Previous year delinquent real estate assessments.

2. (b)

   1. (1) If included in the above Abstract of Assessments as defined in 26 CAR § 214-101, the following items relating to real property assessments shall be deleted.
   2. (2) Delinquent assessment certified to the State of Arkansas Office of Commissioner of State Lands (two-year delinquent).

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Adopted and implemented 6/16/06 by emergency procedure Amended 12/20/06 Amended 07/23/14"