14-120-705. Collection and expenditure of tax — Costs.

Arkansas Code — all titles (historical 2020) · legal_authorities

14-120-705. Collection and expenditure of tax — Costs.

14-120-705. Collection and expenditure of tax — Costs. (a) In all proceedings for the imposition and collection of an annual tax upon the real property in the levee or drainage district, the powers and duties of the Attorney General in this respect shall cease when the order of the proper court in the matter has become final. (b) The actual collection and expenditure of the tax shall be left to the board of directors or commissioners. (c) If the board fails or refuses to make the collection and expenditure, mandamus proceedings may be instituted, or, in case a district is without representation, the Attorney General may, in the name of the State of Arkansas, petition the proper local court for a receiver for the district to collect and expend the taxes. (d) The order of the court in all such proceedings shall provide for the payment of the legal costs, including a reasonable fee for the Attorney General, by the defendant district. (e) The order of the court in imposing an assessment or reassessment of taxes upon the real property in the district shall take into account the costs and expenses.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-705

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.