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14-86-1104. Recording of delinquent list.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-86-1104
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2ba3767daf7eba577763bc13386e5b277e022c9146d787058bfdadae7ce066fb
Source location: content.xml paragraph 21145
Stored source content
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.”
Click to view form.
(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.
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