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14-62-108. Proceedings to collect revenue due.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-62-108. Proceedings to collect revenue due.
(a)(1) For the purpose of collecting the revenue under this chapter, a receiver appointed under § 14-62-104 may file proceedings in the name of the receiver on behalf of all creditors and against taxpayers who owed taxes to the extinct municipal corporation, in cooperation with the Department of Finance and Administration under § 14-62-111.
(2) The proceedings shall be filed in the circuit court of the Sixth Judicial District.
(b) All pending lawsuits involving the extinct municipal corporation in connection with the collection of taxes or the payment of indebtedness are revived in the name of the receiver and consolidated with the proceedings provided for in this section, in cooperation with the Department of Finance and Administration under § 14-62-111.
(c)(1)(A) The circuit court may settle and adjust all equities, priorities, and liens and give all appropriate relief.
(B) The circuit court may enforce all liens upon property for the payment of the taxes and order and make all sales of property necessary to the collection of the taxes.
(C) The taxes embraced by this section, and which this section provides for, are all taxes imposed by the extinct municipal corporation before the revocation under this chapter and shall continue to be fully collected after the revocation under this chapter up to the time of the full accord and satisfaction of the indebtedness for which the taxes were levied, and no other taxes.
(2) The circuit court shall include in the proceedings only those taxpayers of the extinct municipal corporation so that no other citizens of the county shall be responsible for the payment of taxes owed to or the debts of the extinct municipal corporation, except as otherwise provided under this chap
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-62-108
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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Stable record: arkansas_code:legal_authorities:14-62-108
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 58f95a5256793101586d10c80df28d1cb3f88720a76654b0fe080ddf7a5e505e
Source location: content.xml paragraph 19662
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14-62-108. Proceedings to collect revenue due.
(a)(1) For the purpose of collecting the revenue under this chapter, a receiver appointed under § 14-62-104 may file proceedings in the name of the receiver on behalf of all creditors and against taxpayers who owed taxes to the extinct municipal corporation, in cooperation with the Department of Finance and Administration under § 14-62-111.
(2) The proceedings shall be filed in the circuit court of the Sixth Judicial District.
(b) All pending lawsuits involving the extinct municipal corporation in connection with the collection of taxes or the payment of indebtedness are revived in the name of the receiver and consolidated with the proceedings provided for in this section, in cooperation with the Department of Finance and Administration under § 14-62-111.
(c)(1)(A) The circuit court may settle and adjust all equities, priorities, and liens and give all appropriate relief.
(B) The circuit court may enforce all liens upon property for the payment of the taxes and order and make all sales of property necessary to the collection of the taxes.
(C) The taxes embraced by this section, and which this section provides for, are all taxes imposed by the extinct municipal corporation before the revocation under this chapter and shall continue to be fully collected after the revocation under this chapter up to the time of the full accord and satisfaction of the indebtedness for which the taxes were levied, and no other taxes.
(2) The circuit court shall include in the proceedings only those taxpayers of the extinct municipal corporation so that no other citizens of the county shall be responsible for the payment of taxes owed to or the debts of the extinct municipal corporation, except as otherwise provided under this chapter or for other pledged or dedicated sales and use taxes of the extinct municipal corporation.
(3) The circuit court or receiver shall not raise any rate of taxation in effect as of the date of the entry of an order revoking the charter of a municipal corporation under § 14-62-102.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-62-102. Revocation due to noncompliance.
(a)(1) If the Legislative Joint Auditing Committee concludes the process under § 14-59-117 on a municipal corporation, and in the immediately subsequent three-year period the Legislative Joint Auditing Committee concludes the process a second time, the Legislative Joint Auditing Committee may notify the Attorney General and the Governor of its actions.
(2) The Attorney General shall file pleadings in the circuit court of the Sixth Judicial District to revoke the charter of the municipal corporation based on the notification under subdivision (a)(1) of this section.
(b) Upon a finding that the conditions under subsection (a) of this section have been met, the circuit court of the Sixth Judicial District shall revoke the charter of a municipal corporation under this section, and the clerk of the circuit court shall certify a transcript of the order under the official seal of the clerk and forward a copy of the transcript to the:
(1) Secretary of State;
(2) Arkansas Geographic Information Systems Office;
(3) Governor; and
(4) County judge of the county in which the municipal corporation is located.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-62-102
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 14-62-102. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-62-104. Receiver — Appointment — Oath — Duties — Authority.
(a) Within five (5) business days of receipt of the order revoking the charter of a municipal corporation under § 14-62-102, the Governor shall appoint a qualified officer, to be known as the receiver, for an extinct municipal corporation whose charter has been revoked under this chapter.
(b) A receiver shall:
(1) Take the oath required of other collectors of public revenue and give bond with good sureties to be approved by the circuit court of the Sixth Judicial District;
(2) Enter upon the duties of the office as soon as appointed and qualified;
(3) Take possession of:
(A) All books, papers, and documents pertaining to the assessment and collection of taxes of the extinct municipal corporation; and
(B) Any property belonging to the extinct municipal corporation; and
(4) Resolve the outstanding indebtedness of the extinct municipal corporation pursuant to this chapter.
(c)(1) The receiver may be removed at any time by the circuit court of the Sixth Judicial District for good cause, including failure to discharge one (1) or more duties imposed by this chapter.
(2) Removal may be upon:
(A) The circuit court's own motion; or
(B) The motion of:
(i) A person interested as an inhabitant of the extinct municipal corporation;
(ii) A creditor of the extinct municipal corporation;
(iii) The county judge of the county in which the extinct municipal corporation was located; or
(iv) The Attorney General on behalf of the state.
(3) A substitute receiver shall be appointed in the same manner as the initial receiver appointed under this chapter.
(4) The office of the receiver shall cease and terminate at the time a final order of dissolution is entered under § 14-62-114.
(d) The receiv
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-62-104
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 14-62-104. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-62-111. Collection of sales and use taxes.
(a) If a receiver is appointed under § 14-62-104, sales and use taxes of the extinct municipal corporation shall continue to be collected in the manner provided by law by the Department of Finance and Administration, with the collections paid to the receiver for the benefit of the extinct municipal corporation.
(b) At the time a final order of dissolution is entered under § 14-62-114, the collection of sales and use taxes of the extinct municipal corporation shall cease, except as otherwise provided under this chapter.
(c) Delinquent sales and use taxes of the extinct municipal corporation shall continue to be collected in the manner provided by law, and the Department of Finance and Administration and the receiver shall cooperate in the collection of the delinquent sales and use taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-62-111
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 14-62-111. This identifies an authority to review, not proof of applicability.