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14-121-903. Unpaid amounts considered in making estimate — Extension of overdue amounts.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-903. Unpaid amounts considered in making estimate — Extension of overdue amounts.
(a) Whenever there shall remain due and unpaid at the date of the passage of this act any amounts for labor performed in cleaning out any of the public drains of this state, it shall be the duty of the board provided for in this act to take these amounts into consideration in making their estimates of the expenses of keeping the drains clean for the ensuing year. These amounts shall be paid out of the money arising from the amount certified by the board and collected as provided in § 14-121-901.
(b) Where fees have already been paid by the owner of any particular tract of land subject to the tax, no further amount shall be assessed against the land. The amount provided for in this section shall only be extended against the land as has not already been paid on. The county clerk, in extending the overdue amount, shall only extend the amount against the land as has not been previously paid, which amount shall be in addition to the land's share of the necessary amount to keep the drain clean for the ensuing year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-903
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:14-121-903
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9c766c85caafebaf93d7071a584f1432b5bd5cfea377e6ed309f9476725738a4
Source location: content.xml paragraph 31927
Stored source content
14-121-903. Unpaid amounts considered in making estimate — Extension of overdue amounts.
(a) Whenever there shall remain due and unpaid at the date of the passage of this act any amounts for labor performed in cleaning out any of the public drains of this state, it shall be the duty of the board provided for in this act to take these amounts into consideration in making their estimates of the expenses of keeping the drains clean for the ensuing year. These amounts shall be paid out of the money arising from the amount certified by the board and collected as provided in § 14-121-901.
(b) Where fees have already been paid by the owner of any particular tract of land subject to the tax, no further amount shall be assessed against the land. The amount provided for in this section shall only be extended against the land as has not already been paid on. The county clerk, in extending the overdue amount, shall only extend the amount against the land as has not been previously paid, which amount shall be in addition to the land's share of the necessary amount to keep the drain clean for the ensuing year.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-901. Board.
For the purpose of keeping a small cash fund on hand with which to clean out the public drains of this state, the county judge, county clerk, and sheriff of each county of this state wherein are located any public drains shall be and compose a board, of which the county judge shall be president and the county clerk shall be secretary, whose duty it shall be to ascertain the amount necessary to keep each public drain in their respective counties clean for the next ensuing year and certify the amount to the several quorum courts of the counties at the regular sessions of the courts for the levying of other taxes. It shall then be the duty of the levying court to levy the amount so certified as other taxes are levied, which amount so levied shall be by the county clerk extended as taxes against the lands assessed for the construction of each public drain in the same proportion as the land was originally assessed for the construction of the ditch, and when extended the amount shall be a lien upon the land. The land shall be subject to sale for the nonpayment of the incidental ditch tax and be sold in default of the payment of the tax as in cases of other delinquent taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-901
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 14-121-901. This identifies an authority to review, not proof of applicability.