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14-86-1106. Suit for collection of taxes.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-86-1106
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 927a39b93783f9798d382b322b07298317d3f3d78098b1dfab51d49ec56156f3
Source location: content.xml paragraph 21176
Stored source content
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.
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