Browse Arkansas Code titles and sections
14-90-904. First annual special assessment.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-90-904
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5d9aa6df2d1827dc23b6a2c7f676e65897803353dd2fdc4b1773b4cdfbe74426
Source location: content.xml paragraph 23835
Stored source content
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.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-913. Fees for extension of annual installments.
(a) For services in extending the annual installments, the municipal improvement district shall pay the county clerk one and one-half percent (1½%) of the total amount extended.
(b) For services in collecting the annual installments, the district shall pay to the county tax collector one and three-eighths percent (13/8%) of the amount collected by him, which he may withhold.
(c) For services in disbursing the moneys, the district shall pay the county treasurer one-eighth of one percent (1/8 of 1%) of the amount received by him from the collector, which he may withhold.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-913
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 14-90-913. This identifies an authority to review, not proof of applicability.