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11-10-720. Collection — Certificate of assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-720. Collection — Certificate of assessment.
(a)(1) If any person, firm, or corporation shall become delinquent in the payment of any contribution, interest, or penalties required to be paid by this chapter, it shall be the duty of the Director of the Division of Workforce Services, when the amount of the contribution, interest, and penalties is determined, either by the report of the employer or by such investigations as the director may have made, to assess the contributions, interest, and penalties so determined against the delinquent employer and to certify the amount of the contributions, interest, and penalties and mail or otherwise deliver a copy of the assessment to the delinquent employer.
(2)(A) At the end of ten (10) days thereafter, the assessment shall become prima facie correct, and the director shall certify the amount of the delinquent contributions, interest, and penalties to the clerk of the circuit court of the county wherein the employer is domiciled or has a place of business, and it shall be the duty of the clerk to file the certificate of record and to enter it in the record of the circuit court for judgment and decree under the procedure prescribed for filing transcripts of judgments by § 16-19-1011.
(B) Thereupon, the assessment shall have the force and effect of a judgment of the circuit court and shall bear interest at the rate of ten percent (10%) a year.
(3) Execution shall be issuable, at the request of the director, his or her agent or attorney, or any other employee of the Division of Workforce Services, forthwith by the clerk of the circuit court, directed to the sheriff, who shall make a levy on any property, assets, or effects of the employer against whom the contribution is assessed.
(b) No exemption shall be allowed t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-720
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-10-720
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bcc7b67c6a704f903d7d270e82e6928c0e297ee7bbf04c26d5ceb43adf804515
Source location: content.xml paragraph 13781
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11-10-720. Collection — Certificate of assessment.
(a)(1) If any person, firm, or corporation shall become delinquent in the payment of any contribution, interest, or penalties required to be paid by this chapter, it shall be the duty of the Director of the Division of Workforce Services, when the amount of the contribution, interest, and penalties is determined, either by the report of the employer or by such investigations as the director may have made, to assess the contributions, interest, and penalties so determined against the delinquent employer and to certify the amount of the contributions, interest, and penalties and mail or otherwise deliver a copy of the assessment to the delinquent employer.
(2)(A) At the end of ten (10) days thereafter, the assessment shall become prima facie correct, and the director shall certify the amount of the delinquent contributions, interest, and penalties to the clerk of the circuit court of the county wherein the employer is domiciled or has a place of business, and it shall be the duty of the clerk to file the certificate of record and to enter it in the record of the circuit court for judgment and decree under the procedure prescribed for filing transcripts of judgments by § 16-19-1011.
(B) Thereupon, the assessment shall have the force and effect of a judgment of the circuit court and shall bear interest at the rate of ten percent (10%) a year.
(3) Execution shall be issuable, at the request of the director, his or her agent or attorney, or any other employee of the Division of Workforce Services, forthwith by the clerk of the circuit court, directed to the sheriff, who shall make a levy on any property, assets, or effects of the employer against whom the contribution is assessed.
(b) No exemption shall be allowed to the employer from the levy of an execution issued for contributions, interest, and penalties, and no indemnifying bond shall ever be required by the sheriff before making levy.
(c)(1) If any officer to whom any execution, as provided for in this section, shall be delivered shall neglect or refuse to execute or levy it according to law, or shall take in execution any property, or if any property be delivered to him or her by any person against whom an execution may have been issued, and the officer shall neglect or refuse to make sale of the property so taken or delivered according to law, or if any officer shall not return any execution on or before the return day therein specified, or shall make a false return thereof, then, and in any of the cases aforesaid, the officer shall be liable and bound to pay the whole amount of money in the execution specified, or thereon endorsed and directed to be levied.
(2) It shall be the duty of the clerk of the court from which any execution may be issued to endorse thereon the time when the execution was returned.
(d)(1) An aggrieved employer may have a review of the action of the director in making an assessment for contributions, interest, or penalties, by filing, within ten (10) days after the filing of the assessment with the clerk, a petition for review in the circuit court having jurisdiction.
(2) All actions for review shall have precedence on the docket of the court where filed, and all appeals from the action of any court on the review shall be prosecuted within thirty (30) days after the final order of the court is made.
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Arkansas Code — all titles (historical 2020) · legal_authorities
16-19-1011. Suing out execution in circuit court — Procedure — Effect.
(a)(1) Every justice of the peace, on the demand of any person in whose favor he has rendered judgment for more than ten dollars ($10.00), exclusive of costs, shall, upon payment of costs thereon, give to that person a certified copy of the judgment.
(2) The clerk of the circuit court of the same county in which the judgment was rendered, upon the production of any such transcript, shall file the transcript in his office and forthwith enter the judgment in the docket of the circuit court for judgments and decrees, and shall note therein the time of filing the transcript.
(b) The transcript may be filed, and execution may be sued out of the circuit court on the judgment, without an execution having been issued by the justice of the peace.
(c) Every such judgment, from the time of filing the transcript thereof, shall be a lien on the real estate of the defendant in the county, to the same extent as a judgment of the circuit court of the same county, and shall be carried into execution in the same manner and with like effect as the judgments of the circuit courts.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 16-19-1011
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 16-19-1011. This identifies an authority to review, not proof of applicability.