Browse Arkansas Code titles and sections
14-301-206. Lien of assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-301-206. Lien of assessment.
(a) The assessment against each lot or parcel of property shall constitute a lien on the property in favor of the municipality.
(b) When any annual assessed benefit against any lot or parcel of property has not been paid for two (2) years from the date due, the delinquent assessment plus a ten percent (10%) penalty shall be certified by the mayor to the county clerk. The clerk shall place the assessment and penalty on the tax book as delinquent taxes, which shall be collected accordingly. The amount, when so collected, shall be paid to the city by the collector.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-301-206
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-301-206
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b7571ef4d9ff050069effbf39e6f49e5c45097404ddb12b735df5233507397f7
Source location: content.xml paragraph 55409
Stored source content
14-301-206. Lien of assessment.
(a) The assessment against each lot or parcel of property shall constitute a lien on the property in favor of the municipality.
(b) When any annual assessed benefit against any lot or parcel of property has not been paid for two (2) years from the date due, the delinquent assessment plus a ten percent (10%) penalty shall be certified by the mayor to the county clerk. The clerk shall place the assessment and penalty on the tax book as delinquent taxes, which shall be collected accordingly. The amount, when so collected, shall be paid to the city by the collector.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.