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14-320-112. Collection of taxes — Delinquency.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-320-112. Collection of taxes — Delinquency.
(a) The amount of taxes provided for in this chapter shall be annually extended upon the tax books of the county by the county clerk. The tax shall be collected by the collector of the county along with other taxes. For his services in making the collection, the collector shall receive the same compensation he now receives or may hereafter receive, as fixed by law, for the collection of state and county taxes. The taxes so collected shall be paid over by the collector to the board of commissioners of the district at the same time as he is required to make settlement with the county treasurer for general taxes.
(b) All taxes levied under the terms of this chapter shall be payable at the same time and in the same manner as state and county taxes. If any taxes levied by the circuit court in pursuance to this chapter are not paid as aforesaid, the collector shall certify the delinquents, together with a penalty of twenty-five percent (25%), to the clerk of the chancery court in the same manner as provided by §§ 14-86-1101, 14-86-1102, and 14-86-1104 — 14-86-1106 and acts amendatory thereto.
(c) The board of commissioners shall enforce the collection of delinquent tax, penalty, and costs by chancery proceedings in a court of the county in which the lands are situated in accordance with the same procedure as now prescribed for the foreclosure of delinquent taxes due drainage districts as set forth in §§ 14-121-426 — 14-121-432.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-320-112
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:14-320-112
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1f9996ca4eb18950fad1c7832ee2b1e9dd4d64cdb3177dcc2615e7bdf64b5bb3
Source location: content.xml paragraph 57284
Stored source content
14-320-112. Collection of taxes — Delinquency.
(a) The amount of taxes provided for in this chapter shall be annually extended upon the tax books of the county by the county clerk. The tax shall be collected by the collector of the county along with other taxes. For his services in making the collection, the collector shall receive the same compensation he now receives or may hereafter receive, as fixed by law, for the collection of state and county taxes. The taxes so collected shall be paid over by the collector to the board of commissioners of the district at the same time as he is required to make settlement with the county treasurer for general taxes.
(b) All taxes levied under the terms of this chapter shall be payable at the same time and in the same manner as state and county taxes. If any taxes levied by the circuit court in pursuance to this chapter are not paid as aforesaid, the collector shall certify the delinquents, together with a penalty of twenty-five percent (25%), to the clerk of the chancery court in the same manner as provided by §§ 14-86-1101, 14-86-1102, and 14-86-1104 — 14-86-1106 and acts amendatory thereto.
(c) The board of commissioners shall enforce the collection of delinquent tax, penalty, and costs by chancery proceedings in a court of the county in which the lands are situated in accordance with the same procedure as now prescribed for the foreclosure of delinquent taxes due drainage districts as set forth in §§ 14-121-426 — 14-121-432.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1101. Definition.
As used in this subchapter, unless the context otherwise requires, “real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any other real property.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1101
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 14-86-1101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1102. Applicability.
The provisions of this subchapter do not apply to the counties of Hot Spring, Boone, Lawrence, Faulkner, White, Sevier, and Stone.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1102
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 14-86-1102. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1104. Recording of delinquent list.
(a) The county tax collector shall record the list in a well-bound book kept by him for that purpose preceding the list by a caption, which may be in substance as follows:
“The lands, town lots, railroads, tramroads, and bridges returned delinquent in (stating corporate name of the district) for the nonpayment of taxes due said district for the year 19 , together with tax, penalty and cost chargeable thereon are contained and described in the following list.”
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(b)(1) Then shall be copied the delinquent list filed by the collector together with the names of the supposed owners and the certificate of the collector and the date of the filing, and the collector shall add the penalty prescribed by law to the tax.
(2)(A) The collector shall append at the foot of the list a certificate that it is a true copy of the list filed by the collector.
(B)(i) The certificate shall show the date of filing and recording of the delinquent list.
(ii) The certificate shall be conclusive evidence that the list was filed and recorded as stated in the certificate.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1104
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 14-86-1104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1106. Suit for collection of taxes.
(a)(1) When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence a suit, they shall obtain a certified copy of the list from the county tax collector, which shall be filed with the complaint and taken as a part thereof.
(2) For making the list, the county tax collector shall be entitled to ten cents (10¢) per tract, which shall be taxed as costs in the suit.
(b) No suit for the collection of delinquent taxes shall be brought after three (3) years from date they became delinquent.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1106
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 14-86-1106. This identifies an authority to review, not proof of applicability.