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14-316-302. Enforcement proceedings generally.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-316-302. Enforcement proceedings generally.
(a) If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by the time fixed by law for the payment of county taxes, which for the purpose of this subchapter shall be between the first Monday in January and April 10 of each year, a penalty of twenty-five percent (25%) is attached for the delinquency, and the board of commissioners shall institute proceedings in the chancery court for the county to enforce the collection of the delinquency.
(b) The court shall give judgment against the lands and the real property for the amount of the taxes, the penalty of twenty-five percent (25%), and interest on the taxes and penalty from the expiration of the time for their payment to the collector at the rate of six percent (6%) per annum, and for all costs of the proceeding.
(c) The judgment shall provide for the sale of the delinquent lands for cash by a commissioner of the court after advertisement as set forth in § 14-316-303.
(d) The proceedings and judgment shall be in the nature of a proceeding in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings. The judgment shall be enforced wholly against the lands and not against any other property of the defendant.
(e) All or any part of the delinquent lands or real property within the district may be included in one (1) suit instituted for the collection of the delinquent taxes, penalty, and costs.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-316-302
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:14-316-302
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ff651332cbe48bff4c96826409cd24bb96e7d4870539e0c423bf05397d39528a
Source location: content.xml paragraph 56552
Stored source content
14-316-302. Enforcement proceedings generally.
(a) If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by the time fixed by law for the payment of county taxes, which for the purpose of this subchapter shall be between the first Monday in January and April 10 of each year, a penalty of twenty-five percent (25%) is attached for the delinquency, and the board of commissioners shall institute proceedings in the chancery court for the county to enforce the collection of the delinquency.
(b) The court shall give judgment against the lands and the real property for the amount of the taxes, the penalty of twenty-five percent (25%), and interest on the taxes and penalty from the expiration of the time for their payment to the collector at the rate of six percent (6%) per annum, and for all costs of the proceeding.
(c) The judgment shall provide for the sale of the delinquent lands for cash by a commissioner of the court after advertisement as set forth in § 14-316-303.
(d) The proceedings and judgment shall be in the nature of a proceeding in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings. The judgment shall be enforced wholly against the lands and not against any other property of the defendant.
(e) All or any part of the delinquent lands or real property within the district may be included in one (1) suit instituted for the collection of the delinquent taxes, penalty, and costs.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-316-303. Notice.
(a) For two (2) consecutive weeks before judgment is entered for the sale of the lands, weekly notice of the pendency of the suit shall be given by publication in some newspaper in the county having a general circulation therein.
(b) Notice may be in the following form:
“NOTICE” (Name of district vs. delinquent lands in the district) “All persons, firms, or corporations having or claiming any interest in any of the following described lands or real property are notified that an action is pending in the Chancery Court of County, Arkansas, to enforce the collection of certain road improvement and road maintenance taxes on the following list of lands and real property, each supposed owner's name having been set opposite his, her, or its property, together with the total amount severally due from each, to wit: (then shall follow a list of the supposed owners with a description of the lands and the amounts due thereon, respectively, as aforesaid). “All persons, firms, or corporations interested in the property are notified that they are required by law to appear within four (4) weeks and make defense to the suits or same will be taken for confessed and final judgment shall be entered directing the sale of the lands for the purpose of collecting the taxes, together with all the interest, penalty, and costs allowed by law. Clerk of Chancery Court.”
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(c) The complaint above referred to need not allege minor details of organization of the district or the manner of making or levying the assessments or benefits, but it may allege generally the organization of the district and that the taxes sought to be foreclosed are past due and unpaid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-316-303
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 14-316-303. This identifies an authority to review, not proof of applicability.