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14-90-901. Penalty — Damages.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-901. Penalty — Damages.
(a)(1) Any county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907, or who fails to certify the delinquent list to the clerk of the chancery court within the time prescribed by §§ 14-90-905 and 14-90-908, shall be guilty of a misdemeanor and shall be fined in the sum of ten dollars ($10.00) for each offense.
(2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.
(b) The municipal improvement district may recover from the collector and his bondsmen all damages sustained by reason of his noncompliance with the provisions of this act.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-901
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:14-90-901
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5f2bdc398180159a94e603a325ce771e1e0ecf4d36f31ab2dd493fd66a9203b3
Source location: content.xml paragraph 23798
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14-90-901. Penalty — Damages.
(a)(1) Any county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907, or who fails to certify the delinquent list to the clerk of the chancery court within the time prescribed by §§ 14-90-905 and 14-90-908, shall be guilty of a misdemeanor and shall be fined in the sum of ten dollars ($10.00) for each offense.
(2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.
(b) The municipal improvement district may recover from the collector and his bondsmen all damages sustained by reason of his noncompliance with the provisions of this act.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-904. First annual special assessment.
(a) The tax collector shall collect that part of the municipal improvement district assessment extended against each lot, block, or parcel of land as specified in the certified copy of the assessment of benefits filed with him.
(b) Within thirty (30) days after the expiration of the time for paying the first annual assessment, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the first annual special assessment, less the fees allowed him by the provisions of § 14-90-913.
(c) The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of § 14-90-913.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-904
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. The source passage cites 14-90-904. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-905. Delinquent first annual assessments.
(a) Within thirty (30) days after the expiration of the period allowed for the payment of the municipal improvement district first annual special assessment, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the first annual special assessment within the time specified under § 14-90-903.
(b) On the list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which that installment became due.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-905
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. The source passage cites 14-90-905. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-907. Subsequent annual installments.
(a) For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot, block, or parcel of land in the district that part of the assessment which is specified on the tax list as prepared by the county clerk, and this amount shall be collected along with the first installment of general taxes. However, the payment of the annual installment levied by the district shall not be a condition precedent to the payment of general taxes.
(b) After expiration of the time allowed by law for the payment of the first installment of general taxes, except as provided in § 14-90-908, the collector shall not collect any of the annual installments due the district.
(c) Within thirty (30) days after the expiration of the time for paying the first installment of general taxes, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the annual installments, less the fees allowed him by the provisions of § 14-90-913. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days in which to make payment to the treasurer.
(d) The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of § 14-90-913.
(e) No disbursement shall be made to any district, however, until all fees due the county clerk for extending the annual installments have been paid.
(f) The payment of any subsequent annual installment after the property has become delinquent by reason of nonpayment of some pas
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-907
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. The source passage cites 14-90-907. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-908. Delinquent annual installments.
(a)(1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under § 14-90-907. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification.
(2) Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district.
(b) On that list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which the installment became due.
(c) Until such time as the collector has certified the list of the lands which have become delinquent, the collector may continue to receive payment of the delinquent annual taxes in the same manner and to the same effect as if the payment had been made prior to the time it became delinquent.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-908
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. The source passage cites 14-90-908. This identifies an authority to review, not proof of applicability.