Browse Arkansas Code titles and sections
14-86-2104. Delinquent levies.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-2104. Delinquent levies.
(a)(1) A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each year.
(2)(A) A county collector shall accept a delinquent levy after certification to an improvement district or protection district if the payor is paying:
(i) In person; and
(ii) By separate check from the payment of ad valorem taxes.
(B) The county collector shall forward the delinquent levy to the improvement district or protection district.
(C)(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.
(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the improvement district or protection district.
(b) A county collector who continues to collect and remit delinquent levies to the improvement district or protection district after certification shall impose penalties against the payor on behalf of the improvement district or protection district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-2104
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-86-2104
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 997180d74e7ff699de1865023d1fd0421e2dea36c5cef25c23a72b0fba2bec55
Source location: content.xml paragraph 21705
Stored source content
14-86-2104. Delinquent levies.
(a)(1) A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each year.
(2)(A) A county collector shall accept a delinquent levy after certification to an improvement district or protection district if the payor is paying:
(i) In person; and
(ii) By separate check from the payment of ad valorem taxes.
(B) The county collector shall forward the delinquent levy to the improvement district or protection district.
(C)(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.
(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the improvement district or protection district.
(b) A county collector who continues to collect and remit delinquent levies to the improvement district or protection district after certification shall impose penalties against the payor on behalf of the improvement district or protection district.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.