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14-120-404. Due dates of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-404. Due dates of taxes.
(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied.
(b)(1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.
(2) The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made.
(3) The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid.
(4) However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-404
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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Record provenance
Stable record: arkansas_code:legal_authorities:14-120-404
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 51a9cbc63641b5ada7ec1c4820073d565434af030b75202a7b13abae548995d4
Source location: content.xml paragraph 30171
Stored source content
14-120-404. Due dates of taxes.
(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied.
(b)(1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.
(2) The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made.
(3) The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid.
(4) However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-403. Resolution.
Notwithstanding the provisions of any special or general act, the board of directors of any levee district, drainage district, or levee and drainage district collecting taxes and assessments by special collectors may, by resolution adopted by a majority of the directors, change such method of collection and direct that the amount of taxes levied and assessed by the district shall annually be extended upon the tax books of the county or counties within which the lands so assessed and taxed are located and annually collected by the tax collectors in each county or counties along with the other taxes. Upon the adoption of that resolution, the clerk and tax collector of each county shall be charged with the duty of extending and collecting the annual tax and assessment levied by the districts.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-403
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 14-120-403. This identifies an authority to review, not proof of applicability.