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14-120-113. Delinquent levies.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-113. Delinquent levies.
(a)(1)(A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.
(B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.
(2)(A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying:
(i) In person; and
(ii) By separate check from the payment of ad valorem taxes.
(B) The county collector may:
(i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or
(ii)(a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq.
(b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.
(C)(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.
(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.
(b) A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under § 14-120-229.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-113
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:14-120-113
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e22577802f0a61021428d19daf2cb001baf2bd5ffedaacf273fa286e74ca7ecf
Source location: content.xml paragraph 29378
Stored source content
14-120-113. Delinquent levies.
(a)(1)(A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.
(B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.
(2)(A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying:
(i) In person; and
(ii) By separate check from the payment of ad valorem taxes.
(B) The county collector may:
(i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or
(ii)(a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq.
(b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.
(C)(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.
(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.
(b) A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under § 14-120-229.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-229. Penalty for delinquency — Enforcement proceedings generally.
(a) If the annual tax levied as provided in this subchapter is not paid within the time fixed by law for payment of other taxes levied by law for the particular district each year:
(1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and
(2) The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated.
(b) The court shall give judgment against the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property situate within the boundaries of the district for the amount of the delinquent taxes, penalty, and interest at the rate of six percent (6%) thereon from the date of delinquency, and all costs of the proceeding, and may include a reasonable attorney fee.
(c) The judgment so rendered by the court shall provide for the sale of the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property situate within the boundaries of the district by a commissioner of the court, after advertisement in the manner and form hereinafter set out.
(d) It shall not be necessary that the ownership of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property, be alleged in the proceedings.
(e) The judgment so rendered shall be enforced wholly against the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property, and not against any oth
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-229
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 14-120-229. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-101. Transfer of tax-delinquent lands.
(a)(1)(A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale.
(B) The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county.
(2) Tax-delinquent lands shall not be sold at the county level.
(b) The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands.
(c) Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-101
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 26-37-101. This identifies an authority to review, not proof of applicability.