Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 1 - General Provisions > Chapter 3 - Property Subject To Taxation And Exemptions > Subchapter 2 - Taxable Property > § 26-3-205 - Timber rights.

§ 26-3-205 - Timber rights.

26-3-205. Timber rights.

(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such.

(b) Timber interests shall be assessed and the taxes collected thereon in the county where the timber is located.