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14-117-423. Delinquencies on tax payment.
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-117-423
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: dd2f0983ea10ae697aa79f0db7fc2677249149c7c0ca7b942e4fa8b5de995df0
Source location: content.xml paragraph 28638
Stored source content
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.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-117-425. Trial generally — Sale of land to bidders.
(a) The suit shall stand for trial at the first term of court after the complaint may be filed if the four (4) weeks shall expire either before the first day of the term or during the term of court to which the suit is brought unless a continuance is granted, for good cause shown, within the discretion of the court. The continuance for good cause shown may be granted as to a part of the lands or defendants without affecting the duty of the court to dispose finally of the others as to whom no continuance may be granted.
(b) In all cases where notice has been properly given as provided in § 14-117-424 and no answer has been filed or, if filed, the cause has been decided for the plaintiff, the court, by its decree, shall grant the relief prayed for in the complaint and shall direct the commissioner to sell the lands described in the complaint at the courthouse door of the county wherein the decree is entered, at public outcry, to the highest and best bidder for cash in hand, after having first advertised the sale weekly for two (2) weeks, consecutively, in some newspaper published in the county, if there is one, and, if there is no newspaper, then that the advertisement be published in some newspaper in an adjoining county. The advertisement may include all lands described in the decree.
(c) If all the lands are not sold on the day as advertised, the sale shall continue from day to day until completed.
(d) The commissioner shall by proper deeds convey to the purchaser the lands so sold. The title to the lands shall thereupon become vested in the purchaser as against all others whomsoever, saving to infants and to insane persons having no guardian or curators, the right they now have by law to appear and except
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-117-425
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 14-117-425. This identifies an authority to review, not proof of applicability.