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14-86-1208. Suit for collection of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-1208. Suit for collection of taxes.
(a)(1) When the board of improvement or anyone authorized by law to file suit for the collection of these delinquent taxes desires to commence a suit, they shall obtain a certified copy of the remaining delinquent property on the list from the county tax collector, which shall be filed with the complaint, within ten (10) days thereafter, and taken as part thereof.
(2) The collector making the list shall be entitled to ten cents (10¢) per tract payable in advance, which shall be taxed as costs in the suit.
(b)(1) The chancery court of the county, by proper order entered in the case, may permit the collector to furnish the list to the board or may permit anyone authorized by law to file suit for the collection of the delinquent taxes, without requiring payment in advance.
(2) In this event, the collector's fees for making and certifying the list shall be taxed as costs in the case and become payable out of any fund collected from the delinquent property.
(c) No suit for the collection of the delinquent taxes shall be brought after three (3) years from the date the taxes become delinquent.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-1208
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:14-86-1208
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2ffb1d0e9e7e34b5e103c69d4aea4c2a280dc89f098559e210128aca21d1beba
Source location: content.xml paragraph 21294
Stored source content
14-86-1208. Suit for collection of taxes.
(a)(1) When the board of improvement or anyone authorized by law to file suit for the collection of these delinquent taxes desires to commence a suit, they shall obtain a certified copy of the remaining delinquent property on the list from the county tax collector, which shall be filed with the complaint, within ten (10) days thereafter, and taken as part thereof.
(2) The collector making the list shall be entitled to ten cents (10¢) per tract payable in advance, which shall be taxed as costs in the suit.
(b)(1) The chancery court of the county, by proper order entered in the case, may permit the collector to furnish the list to the board or may permit anyone authorized by law to file suit for the collection of the delinquent taxes, without requiring payment in advance.
(2) In this event, the collector's fees for making and certifying the list shall be taxed as costs in the case and become payable out of any fund collected from the delinquent property.
(c) No suit for the collection of the delinquent taxes shall be brought after three (3) years from the date the taxes become delinquent.
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