Browse Arkansas Code titles and sections
14-88-405. City improvement collector.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-88-405. City improvement collector.
(a) The city councils of the cities of the first and second class are authorized and empowered to designate and appoint someone to collect all of the city improvement taxes, to be known as “city improvement collector.”
(b) When so appointed by the council, the collector shall have exclusive power and authority to collect the taxes in all improvement districts lying wholly or partially within the city, except such taxes as are collected by the regular county tax collector.
(c) The collector may or may not be a city official.
(d) The collector shall receive such remuneration as shall be fixed by the city council.
(e) The collector shall be required to give a bond for the faithful discharge of his duties as approved by the council.
(f) The collector's term of office shall be fixed by the council.
(g) The collector shall maintain an office or place of business open at all reasonable hours.
(h)(1) When any collector has been appointed under the provisions of this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the collector all books and records in their possession pertaining to the collections.
(2) Anyone failing to comply with the provisions of this subsection shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-88-405
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:14-88-405
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6ee730013fcfaca9e30dcb39640bbb63ceecd35eff63a1aa3e58feebf3bb5796
Source location: content.xml paragraph 22522
Stored source content
14-88-405. City improvement collector.
(a) The city councils of the cities of the first and second class are authorized and empowered to designate and appoint someone to collect all of the city improvement taxes, to be known as “city improvement collector.”
(b) When so appointed by the council, the collector shall have exclusive power and authority to collect the taxes in all improvement districts lying wholly or partially within the city, except such taxes as are collected by the regular county tax collector.
(c) The collector may or may not be a city official.
(d) The collector shall receive such remuneration as shall be fixed by the city council.
(e) The collector shall be required to give a bond for the faithful discharge of his duties as approved by the council.
(f) The collector's term of office shall be fixed by the council.
(g) The collector shall maintain an office or place of business open at all reasonable hours.
(h)(1) When any collector has been appointed under the provisions of this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the collector all books and records in their possession pertaining to the collections.
(2) Anyone failing to comply with the provisions of this subsection shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).
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.