Browse Arkansas Code titles and sections
14-322-108. Installment payments.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-322-108. Installment payments.
(a) All installments of assessments shall be paid in equal annual amounts as provided by ordinance of the governing body of the municipality.
(b) The ordinance shall provide that the first annual installment shall be collected by the county collector on a date fixed in the ordinance.
(c) The ordinance shall provide that the second and subsequent installments shall be paid at the time provided by law for paying the first installment of general taxes or shall provide for the payment thereof in quarterly installments, at the election of the property owner, along with the quarterly installments of general taxes.
(d) It shall be the duty of the county clerk to extend the installments on the tax books of the county, and the duty of county collector to collect the installments along with general taxes until the entire levy of the assessment is exhausted.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-322-108
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:14-322-108
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9edecba8b51039e6e11d715610ecda6ad420aec44148f14cc1825004976a3b99
Source location: content.xml paragraph 57464
Stored source content
14-322-108. Installment payments.
(a) All installments of assessments shall be paid in equal annual amounts as provided by ordinance of the governing body of the municipality.
(b) The ordinance shall provide that the first annual installment shall be collected by the county collector on a date fixed in the ordinance.
(c) The ordinance shall provide that the second and subsequent installments shall be paid at the time provided by law for paying the first installment of general taxes or shall provide for the payment thereof in quarterly installments, at the election of the property owner, along with the quarterly installments of general taxes.
(d) It shall be the duty of the county clerk to extend the installments on the tax books of the county, and the duty of county collector to collect the installments along with general taxes until the entire levy of the assessment is exhausted.
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