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14-121-426. Time for payment of tax — Delinquency.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-426. Time for payment of tax — Delinquency.
(a) All taxes levied under the terms of this act shall be payable on or before October 1 of each year.
(b) If any taxes levied by the county court in pursuance to this act 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 report the delinquents to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%).
(c) The board of commissioners shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction. The court shall give judgment against the lands, railroads, or tramroads for the amount of the taxes, and the penalty of twenty-five percent (25%) and interest thereon, from the end of the sixty (60) days allowed for the collection thereof, at the rate of six percent (6%) per annum, and all costs of the proceedings.
(d) The judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in § 14-121-430.
(e) Proceedings and judgment shall be in the nature of proceedings in rem.
(f) It shall be immaterial that the ownership of the lands be incorrectly alleged in the proceedings. Judgment shall be enforced wholly against the lands and not against any other property or estate of the defendant.
(g) All or any part of the delinquent lands, railroads, or tramroads for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, etc., as aforesaid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-426
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:14-121-426
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 80747d50bdfb322c1f3ee006776e5adb24660ade9af83b20ac59b9584c50549e
Source location: content.xml paragraph 31293
Stored source content
14-121-426. Time for payment of tax — Delinquency.
(a) All taxes levied under the terms of this act shall be payable on or before October 1 of each year.
(b) If any taxes levied by the county court in pursuance to this act 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 report the delinquents to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%).
(c) The board of commissioners shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction. The court shall give judgment against the lands, railroads, or tramroads for the amount of the taxes, and the penalty of twenty-five percent (25%) and interest thereon, from the end of the sixty (60) days allowed for the collection thereof, at the rate of six percent (6%) per annum, and all costs of the proceedings.
(d) The judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in § 14-121-430.
(e) Proceedings and judgment shall be in the nature of proceedings in rem.
(f) It shall be immaterial that the ownership of the lands be incorrectly alleged in the proceedings. Judgment shall be enforced wholly against the lands and not against any other property or estate of the defendant.
(g) All or any part of the delinquent lands, railroads, or tramroads for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, etc., as aforesaid.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-430. Sale of land.
(a)(1)(A) In all cases in which notice has been properly given and in which no answer has been filed, or if filed and the cause decided for the plaintiff, the circuit court by its decree shall grant the relief as prayed for in the complaint.
(B)(i) The court shall direct the commissioner of the court to sell the lands, railroads, and tramroads described in the complaint at the courthouse door of the county in which the decree is entered, at public outcry, to the highest and best bidder for cash in hand after having first advertised the sale for one (1) week in some newspaper published in the county, if there is one.
(ii) If there is no newspaper, then that advertisement shall be published in some newspaper in an adjoining county.
(iii) The advertisement may include all the lands described in the decree.
(2) If all the lands, railroads, and tramroads are not sold on the day as advertised, the sale shall continue from day to day until completed.
(3)(A) The commissioner of the court shall convey to the purchaser by proper deeds the lands, railroads, and tramroads so sold.
(B) The title to the lands, railroads, and tramroads shall thereupon become vested in the purchaser as against all others whomsoever, saving to infants and to insane persons having no guardian or curator, the right they now have by law to appear and except to the proceedings within three (3) years after their disabilities are removed.
(b)(1) In any case in which the lands, railroads, and tramroads are offered for sale by the commissioner of the court, as provided by this act, and the sum of the tax due, together with interest, cost, and penalty, is not bid for the lands, railroads, and tramroads, the commissioner of the court shall bid the lands, railroads, and tr
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-430
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 14-121-430. This identifies an authority to review, not proof of applicability.