Statutes > Arkansas Statutes > Title 16 - Practice, Procedure, And Courts > Subtitle 5 - Civil Procedure Generally > Chapter 59 - Lis Pendens > § 16-59-106 - Accounts due state lien from commencement of action.

§ 16-59-106 - Accounts due state lien from commencement of action.

16-59-106. Accounts due state lien from commencement of action.

The amount of any account audited, adjusted, and found due the state, with the penalties and interest thereon, shall be a lien on all the real estate of the person charged with the amount of any such account from the time the suit shall be brought for the recovery thereof.