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14-86-1203. Penalty — Damages.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-86-1203
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6541e04bcf3894264738a543bc6d3e3e4f4ec7b4d5b099bee46e1b7d8e5e1701
Source location: content.xml paragraph 21234
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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.
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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.