Browse Arkansas Code titles and sections
14-54-604. Collection of liens.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-54-604. Collection of liens.
(a) The amount of the lien provided for in §§ 14-54-601 — 14-54-603 may be determined by action against the owner of any lot.
(b) The amount ascertained, with cost of suit and five percent (5%) penalty for collection, shall be certified by the mayor to the clerk of the county, and placed by him on the taxbook as delinquent taxes, and collected accordingly.
(c) The amount, when so collected, shall be paid to the city by the county collector.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-54-604
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:14-54-604
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2c9ced5848beb94bb6adff1910f6f7f07d1c7d90609b5d5477b0ff0fe29b9d2a
Source location: content.xml paragraph 15272
Stored source content
14-54-604. Collection of liens.
(a) The amount of the lien provided for in §§ 14-54-601 — 14-54-603 may be determined by action against the owner of any lot.
(b) The amount ascertained, with cost of suit and five percent (5%) penalty for collection, shall be certified by the mayor to the clerk of the county, and placed by him on the taxbook as delinquent taxes, and collected accordingly.
(c) The amount, when so collected, shall be paid to the city by the county collector.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-54-601. Authority generally.
Municipal corporations shall have power to:
(1) In regard to streets, alleys, public grounds, wharves, landing places, and marketplaces, lay off, open, widen, straighten, and establish them; improve and keep them in order and repair; and light;
(2) Open, construct, keep in order, and repair sewers and drains; and
(3) Enter upon, or take, for such of the above purposes as may be required, land or material, and to assess and collect a charge on the owners of lots or lands, or on lots or lands through or by which a street, alley, or public highway shall pass, for the purpose of defraying the expenses of constructing, improving, repairing, or lighting the street, alley, or public highway, to be in proportion to the value of the lot or land as assessed for taxation under the general law of the state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-54-601
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 14-54-601. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-54-603. Assessment of property.
(a) Each municipal corporation may prescribe, either by general or special bylaws or ordinance, the mode in which the charge on the respective owners of lots or lands and on the lots or lands shall be assessed and determined for the purpose authorized by the provisions of this subchapter.
(b) A charge, when assessed, shall be payable by the owners at the time of the assessment, personally, and shall also be a lien on the respective lots or parcels of land in the possession of any owner from the time of assessment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-54-603
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 14-54-603. This identifies an authority to review, not proof of applicability.