14-90-1404. Permanent record of delinquencies.

Arkansas Code — all titles (historical 2020) · legal_authorities

14-90-1404. Permanent record of delinquencies.

14-90-1404. Permanent record of delinquencies. (a)(1) When the suit with the delinquent list is filed with the county tax collector under this subchapter, the delinquent list of property shall be copied into a permanent record of delinquent lands. (2) The collector shall receive, as part of his costs, the sum of ten cents (10¢) for each separate line of description of property. This amount shall be paid by the plaintiff when the suit is filed and shall be taxed and collected as part of the cost and refunded to the plaintiff. (b)(1) On the record of delinquent lands, the collector shall note all redemptions made prior to the date of sale. (2) The collector shall also note on the record the redemption of lands after the sale, first recording after the description of each piece of property to whom it was sold or if sold to the plaintiff.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-1404

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.