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14-90-905. Delinquent first annual assessments.
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-90-905
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 69d2c3a1b1bb33cc36c714fd40618e47e4fc8c71a7aa33d5ee90ac27cbb09970
Source location: content.xml paragraph 23845
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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.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-903. Notice for collection of assessment.
The county tax collector shall immediately upon the receipt of the certified copies of the municipal improvement district assessment of benefits and ordinance cause to be published in some newspaper published in the city a notice, which may be in the following form:
“Special Assessment “The tax book for the collection of the first annual special assessment upon the real property in District No. for the purpose of has been placed in my hands. All owners of real property lying in the District are required to pay their assessment to me within thirty (30) days from this date. If such payment is not made, action shall be commenced at the end of that time for the collection of said assessments and for legal penalties and costs. “Given under my hand this day of , 19 County Collector”
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Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-903
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 14-90-903. This identifies an authority to review, not proof of applicability.