Browse Arkansas Code titles and sections
14-89-603. Assessment and collection.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-89-603. Assessment and collection.
(a) The assessment of the value of property for taxation shall be made on a unit basis each year by the county assessor in the same manner as public utilities generally assessed by the Arkansas Public Service Commission, and the value thereof shall be returned on the personal property assessment book.
(b) The county clerk shall then extend the amount annually of the district school tax thereon on the tax books, and the taxes shall be collected by the county tax collector along with other taxes.
(c) In case of nonpayment, the remedy shall be by mandamus against the board of directors or commissioners of the improvement district and not by sale of the district's property.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-89-603
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:14-89-603
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7f395ac770cddc7560da1c8e1024d8df260d689457bbc80344db7e9a0a9d5f20
Source location: content.xml paragraph 22916
Stored source content
14-89-603. Assessment and collection.
(a) The assessment of the value of property for taxation shall be made on a unit basis each year by the county assessor in the same manner as public utilities generally assessed by the Arkansas Public Service Commission, and the value thereof shall be returned on the personal property assessment book.
(b) The county clerk shall then extend the amount annually of the district school tax thereon on the tax books, and the taxes shall be collected by the county tax collector along with other taxes.
(c) In case of nonpayment, the remedy shall be by mandamus against the board of directors or commissioners of the improvement district and not by sale of the district's property.
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.