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14-116-611. Extension of taxes on county tax books — Collection of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-116-611. Extension of taxes on county tax books — Collection of taxes.
(a) Copies of the assessment necessary for the assessment and collection of taxes by the county shall be provided by the district to the appropriate county officials of each county within the improvement project area.
(b)(1) The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the improvement project area is situated in more than one (1) county, and collected by the collector of the county along with the other taxes.
(2) For his services in making this collection, the collector shall receive a commission as is provided by law.
(c) The collections shall be paid over to the board by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.
(d) The collection of taxes levied hereunder, the proceedings for the collection of delinquent taxes, and the periods of redemption from sales for foreclosure of tax liens shall be in accordance with §§ 14-117-423 — 14-117-427.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-116-611
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:14-116-611
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 334662e6e4cd68bb7e81af5496b9b2f9bd6aa10bc8cafd33e75e0766a4bc92d6
Source location: content.xml paragraph 28012
Stored source content
14-116-611. Extension of taxes on county tax books — Collection of taxes.
(a) Copies of the assessment necessary for the assessment and collection of taxes by the county shall be provided by the district to the appropriate county officials of each county within the improvement project area.
(b)(1) The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the improvement project area is situated in more than one (1) county, and collected by the collector of the county along with the other taxes.
(2) For his services in making this collection, the collector shall receive a commission as is provided by law.
(c) The collections shall be paid over to the board by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.
(d) The collection of taxes levied hereunder, the proceedings for the collection of delinquent taxes, and the periods of redemption from sales for foreclosure of tax liens shall be in accordance with §§ 14-117-423 — 14-117-427.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-117-423. Delinquencies on tax payment.
(a) If any taxes levied in pursuance of this chapter are not paid at maturity, the collector shall not embrace the taxes in the taxes for which he shall sell the lands, but he shall add to the amount of the tax a penalty of ten percent (10%).
(b) The board shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction.
(c) The court shall give judgment against the lands for the amount of the taxes and the penalty of ten percent (10%), plus interest on the delinquent taxes and penalty at the rate of six percent (6%) per annum, and all costs of the proceedings.
(d) Such judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in § 14-117-425.
(e) The proceedings and judgment shall be in the nature of proceedings in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings.
(f) The judgment shall be enforced wholly against the lands and not against any other property or estate of the defendants.
(g) All or any part of the delinquent lands for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, as aforesaid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-117-423
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 14-117-423. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-117-427. Right of redemption.
At any time within two (2) years after the rendition of the final decree of the chancery or circuit court herein provided for, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the lands for the year for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside that decree and provide that any landowner shall have the right to redeem any and all lands sold at that sale within two (2) years thereafter, which shall run from the day when the lands are offered for sale and not from the day the sale is confirmed.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-117-427
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 14-117-427. This identifies an authority to review, not proof of applicability.