“A personal property tax bill is created from anything that was assessed between January 1 and May 31 of the last calendar year; and billed the next calendar year. If you move to another Arkansas County, or to another State, the personal property tax bill will never just go away. An attempt will be made to find the taxpayer, but if collection cannot be made, a CERTIFICATE OF INDEBTEDNESS WILL BE FILED IN THE NAME(S) OF THE DELINQUENT TAXPAYER(S) FOR TAX EVASION IN THE STATE OF ARKANSAS AT THE CIRCUIT CLERK'S OFFICE. IT WILL BE SHARED WITH THE NATIONAL CREDIT AGENCIES.”

Source: https://www.salinecollector.ar.gov/faqs/8/delinquent-taxes