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14-86-1201. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1201. Definitions.
As used in this subchapter, unless the context otherwise requires:
(1) “Real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any and all other real property embraced in the district;
(2) “Per tract” means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector;
(3) “Collector” means any and all persons, by whatever official title known, or whether known by an official title or not, who shall have in his custody or possession the tax books for the purpose of collecting taxes as set out in § 14-86-1205.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1201
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:14-86-1201
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a06395da2bfbdc581d6bf4f279008d8b2effa668c7edbeb6284efbd0ef6a844d
Source location: content.xml paragraph 21212
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14-86-1201. Definitions.
As used in this subchapter, unless the context otherwise requires:
(1) “Real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any and all other real property embraced in the district;
(2) “Per tract” means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector;
(3) “Collector” means any and all persons, by whatever official title known, or whether known by an official title or not, who shall have in his custody or possession the tax books for the purpose of collecting taxes as set out in § 14-86-1205.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1205. Lists of delinquent realty.
(a)(1) All taxes or assessments not delinquent but levied on the real property of this state in any road improvement district, fencing district, levee district, bridge district, drainage district, sewer district, street improvement district, sidewalk district, water district, light district, gas district, or any other district organized for the purpose of making any character of local improvements authorized by law, whether the district is situated within the corporate limits of a city or town, or otherwise, if not paid within the time provided for the payment thereof, shall be delinquent. The city collector, town collector, or any other person by whatever official title known, except the ex officio collector of the county where such property is situated, having in his custody or possession tax books for the purpose of collecting the taxes in any district, shall make out and file a list of all real property of the county becoming delinquent. This shall be done within sixty (60) days after any delinquency. This list shall be filed with the county tax collector of the county in which the property is situated, upon a form to be approved by the county tax collector.
(2) The ex officio collector of the county shall, in all respects, be subject to and shall comply with the provisions of this subchapter except that he shall file with the county tax collector the delinquent lists required by this subchapter within one hundred (100) days from the date the taxes become delinquent in his office.
(b) The list shall be preceded with a caption, which may be in substance, as follows:
“The lands, town lots, railroads, tramroads, bridges and other property returned delinquent in (stating the corporate name of the district) for the nonpa
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1205
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 14-86-1205. This identifies an authority to review, not proof of applicability.