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14-285-103. Collection of annual installments.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-285-103. Collection of annual installments.
(a) The county collector of each county wherein is located all or part of a municipal recreation improvement district formed in a second class city shall collect the annual installments of the assessment of benefits by the district and the amount shall be collected along with and at the same time as ad valorem real property taxes.
(b) The county collector shall not accept payment of ad valorem real property taxes unless accompanied by payment of annual installments of the assessments by the municipal recreation improvement districts.
(c) All municipal recreation improvement districts shall report their assessments of benefits to the county collectors at such time and in such manner as required by the county collectors.
(d) A municipal recreation improvement district may enforce collection of a delinquent assessment by a proceeding in the circuit court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-285-103
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:14-285-103
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e0434aac5024791c465da52bb8fb79c14967a06ddf5f9f6ecd25bd2a1ede4fbf
Source location: content.xml paragraph 54060
Stored source content
14-285-103. Collection of annual installments.
(a) The county collector of each county wherein is located all or part of a municipal recreation improvement district formed in a second class city shall collect the annual installments of the assessment of benefits by the district and the amount shall be collected along with and at the same time as ad valorem real property taxes.
(b) The county collector shall not accept payment of ad valorem real property taxes unless accompanied by payment of annual installments of the assessments by the municipal recreation improvement districts.
(c) All municipal recreation improvement districts shall report their assessments of benefits to the county collectors at such time and in such manner as required by the county collectors.
(d) A municipal recreation improvement district may enforce collection of a delinquent assessment by a proceeding in the circuit court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-94-122. Payment of taxes — Enforcement.
(a) Payment. All taxes levied under the terms of this chapter shall be payable in installments at the same time as county, city, and school district taxes are paid.
(b)Delinquencies.
(1) If any taxes levied by the board under this chapter are not paid at maturity, the county tax collector shall not embrace the taxes in the taxes for which he shall sell the lands, but shall report the delinquencies to the board of the district, which shall add to the amount of the tax a penalty of twenty-five percent (25%).
(2) The board shall enforce the collection by chancery proceedings in the chancery court of the county in which the lands are situated having chancery jurisdiction. The court shall give judgment against the lands for the amount of the delinquent 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.
(3) 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 subsection (c) of this section.
(4) Proceedings and judgment shall be in the nature of proceedings in rem.
(5)(A) It shall be immaterial that the ownership of the lands be incorrectly alleged in the proceedings.
(B) Judgment shall be enforced wholly against the lands and not against any other property or estate of the defendant.
(6) All or any part of the delinquent lands 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.
(c) Notice of Proceedings for Collection of Taxes. Notice of the pendency of the suit s
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-94-122
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 14-94-122. This identifies an authority to review, not proof of applicability.