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14-86-1202. Applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1202. Applicability.
(a)(1) The provisions of this subchapter shall apply only to those counties which have a population as shown by the last federal census in excess of seventy-five thousand (75,000) inhabitants.
(2)(A) The tax collecting officer of every improvement district as set out in this subchapter which embraces lands situated within a county having a population in excess of seventy-five thousand (75,000) inhabitants, but the principal office of which or the office of the tax collecting officer of which is located in a county not having a population in excess of seventy-five thousand (75,000) inhabitants, shall, within sixty (60) days and in the manner required in this subchapter of the tax collecting officers of districts the boundaries of which are located wholly within counties having a population in excess of seventy-five thousand (75,000) inhabitants, make and certify to the county tax collector of a county having a population in excess of seventy-five thousand (75,000) inhabitants lists showing the lands situated within the last named county the taxes payable upon which to the district shall have become delinquent.
(B) The last named collector shall be subject to the same fines and damages as set out in § 14-86-1203.
(b) The provisions of this subchapter shall not be applicable to improvement districts which embrace lands situated within three (3) or more counties.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1202
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:14-86-1202
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f41a92abf780f68b5c4100d9bea1f9a387751b5a8a4f8f427a06ecdbe1b544d2
Source location: content.xml paragraph 21220
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14-86-1202. Applicability.
(a)(1) The provisions of this subchapter shall apply only to those counties which have a population as shown by the last federal census in excess of seventy-five thousand (75,000) inhabitants.
(2)(A) The tax collecting officer of every improvement district as set out in this subchapter which embraces lands situated within a county having a population in excess of seventy-five thousand (75,000) inhabitants, but the principal office of which or the office of the tax collecting officer of which is located in a county not having a population in excess of seventy-five thousand (75,000) inhabitants, shall, within sixty (60) days and in the manner required in this subchapter of the tax collecting officers of districts the boundaries of which are located wholly within counties having a population in excess of seventy-five thousand (75,000) inhabitants, make and certify to the county tax collector of a county having a population in excess of seventy-five thousand (75,000) inhabitants lists showing the lands situated within the last named county the taxes payable upon which to the district shall have become delinquent.
(B) The last named collector shall be subject to the same fines and damages as set out in § 14-86-1203.
(b) The provisions of this subchapter shall not be applicable to improvement districts which embrace lands situated within three (3) or more counties.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1203. Penalty — Damages.
(a)(1) Any collector of taxes as designated in § 14-86-1205 who shall fail or refuse to make, certify, and file with the county tax collector the delinquent lists named in this section, within the time provided in this subchapter, shall be deemed guilty of a misdemeanor and upon conviction shall be fined in the sum of ten dollars ($10.00).
(2) Each day intervening between the expiration of the time allowed the collector for filing the list and the actual filing of it shall constitute a separate offense and shall be punishable as provided in this section.
(b)(1) The district may recover of and from the collector or his bondsmen, or both, any amount of damages it may sustain by reason of the failure or refusal of the collector to comply with the provisions of this subchapter. However, in no event shall any such district recover an amount exceeding the total amount of the taxes so delinquent, together with its costs expended.
(2) Any court of competent jurisdiction in the county shall have jurisdiction to fix the damages, if any, sustained by any district as set out in this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1203
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 14-86-1203. This identifies an authority to review, not proof of applicability.