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14-284-216. Assessments — Time for payment — Failure to pay.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-284-216. Assessments — Time for payment — Failure to pay.
(a)(1)(A) All annual assessments extended and levied under this subchapter are payable at the time ad valorem real property taxes are payable.
(B) The county shall list the fire protection district assessments as an involuntary collection beginning with the next ad valorem real property tax statement.
(2) A property owner shall pay the assessments under this subchapter as a prerequisite to paying his or her ad valorem real property taxes.
(3) The collector shall report delinquent assessments annually to the board of commissioners of the fire protection district for informational purposes.
(4)(A) The collector shall add to the amount of the delinquent assessment a penalty of ten percent (10%) and shall collect the delinquent assessment in the same manner as delinquent ad valorem real property taxes.
(B)(i) The collector may certify delinquent assessments for collection after January 1 each year.
(ii) A delinquent assessment that existed before January 1, 2020, is deemed uncollectible.
(b) The board of commissioners shall enforce the collection by proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 — 14-121-432.
(c)(1) The collector may retain in reserve up to ten percent (10%) of monthly remittances to a fire protection district for a period of no more than sixty (60) days.
(2) The reserve shall be refunded at the end of the sixty (60) days without interest, and the reserve fund may accompany a dues remittance payment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-284-216
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:14-284-216
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 33d9373d7554726186636e63bc222c64acf37032b353619ee4c46f1b9f81801f
Source location: content.xml paragraph 53673
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14-284-216. Assessments — Time for payment — Failure to pay.
(a)(1)(A) All annual assessments extended and levied under this subchapter are payable at the time ad valorem real property taxes are payable.
(B) The county shall list the fire protection district assessments as an involuntary collection beginning with the next ad valorem real property tax statement.
(2) A property owner shall pay the assessments under this subchapter as a prerequisite to paying his or her ad valorem real property taxes.
(3) The collector shall report delinquent assessments annually to the board of commissioners of the fire protection district for informational purposes.
(4)(A) The collector shall add to the amount of the delinquent assessment a penalty of ten percent (10%) and shall collect the delinquent assessment in the same manner as delinquent ad valorem real property taxes.
(B)(i) The collector may certify delinquent assessments for collection after January 1 each year.
(ii) A delinquent assessment that existed before January 1, 2020, is deemed uncollectible.
(b) The board of commissioners shall enforce the collection by proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 — 14-121-432.
(c)(1) The collector may retain in reserve up to ten percent (10%) of monthly remittances to a fire protection district for a period of no more than sixty (60) days.
(2) The reserve shall be refunded at the end of the sixty (60) days without interest, and the reserve fund may accompany a dues remittance payment.
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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. The source passage cites 14-121-426. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-432. Redemption.
(a) At any time within two (2) years after the rendition of the final decree of the chancery court provided for in this subchapter, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the land for the year for which they were sold.
(b) Upon the establishment of that fact, the court shall vacate and set aside that decree, provided that any landowner shall have the right within two (2) years after the day upon which lands are offered for sale to redeem any and all lands sold at the sale.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-432
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 14-121-432. This identifies an authority to review, not proof of applicability.