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14-116-608. Levy of tax — Lien — Appeal from tax assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-116-608. Levy of tax — Lien — Appeal from tax assessment.
(a) The court shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board, enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project area a tax sufficient to pay the estimated cost of the improvement, with up to twenty percent (20%) added for unforeseen contingencies.
(b)(1) This tax shall be a charge against the land in the proportion to the amount of the assessment of benefits thereon and may be paid in full or in annual installments as provided in § 14-116-607.
(2) The tax so levied shall be a lien upon the land within the improvement project area from the time that the tax is levied by the court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the tax, with such penalties and costs as may accrue thereon, shall have been paid.
(c)(1) The remedy against such levy of taxes shall be by appeal, and this appeal shall be taken within twenty (20) days from the date of the order by the court.
(2) On this appeal, the presumption shall be in favor of the legality of the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-116-608
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:14-116-608
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4d4b5bab43abeb1f358f79e667d9f5d479bfd4f703620d85a07afc944a67a2b8
Source location: content.xml paragraph 27989
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14-116-608. Levy of tax — Lien — Appeal from tax assessment.
(a) The court shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board, enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project area a tax sufficient to pay the estimated cost of the improvement, with up to twenty percent (20%) added for unforeseen contingencies.
(b)(1) This tax shall be a charge against the land in the proportion to the amount of the assessment of benefits thereon and may be paid in full or in annual installments as provided in § 14-116-607.
(2) The tax so levied shall be a lien upon the land within the improvement project area from the time that the tax is levied by the court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the tax, with such penalties and costs as may accrue thereon, shall have been paid.
(c)(1) The remedy against such levy of taxes shall be by appeal, and this appeal shall be taken within twenty (20) days from the date of the order by the court.
(2) On this appeal, the presumption shall be in favor of the legality of the tax.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-116-607. Payment of taxes.
(a) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final.
(b) All taxes levied may be paid in installments, so that not more than ten percent (10%) of the allocated tax shall be collectible in any one (1) year against the wishes of the landowner. The deferred installments of the taxes shall bear interest at a rate established by the board and shall be payable only in installments as levied.
(c) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-116-606(b), and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levied in the manner herein provided.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-116-607
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 14-116-607. This identifies an authority to review, not proof of applicability.