Browse Arkansas Code titles and sections
14-92-232. Payment of taxes — Enforcement.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-92-232. Payment of taxes — Enforcement.
(a) All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes.
(b) Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended.
(c) A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-92-232
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:14-92-232
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a179355c015151aad53c8dbed8597ba67c4590d74d4cab6b70bb5a0dfbc6fd1c
Source location: content.xml paragraph 25685
Stored source content
14-92-232. Payment of taxes — Enforcement.
(a) All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes.
(b) Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended.
(c) A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.
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.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-94-122. Payment of taxes — Enforcement.
(a) Payment. All taxes levied under the terms of this chapter shall be payable in installments at the same time as county, city, and school district taxes are paid.
(b)Delinquencies.
(1) If any taxes levied by the board under this chapter are not paid at maturity, the county tax collector shall not embrace the taxes in the taxes for which he shall sell the lands, but shall report the delinquencies to the board of the district, which shall add to the amount of the tax a penalty of twenty-five percent (25%).
(2) The board shall enforce the collection by chancery proceedings in the chancery court of the county in which the lands are situated having chancery jurisdiction. The court shall give judgment against the lands for the amount of the delinquent taxes, and the penalty of twenty-five percent (25%) and interest thereon, from the end of the sixty (60) days allowed for the collection thereof, at the rate of six percent (6%) per annum, and all costs of the proceedings.
(3) The judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in subsection (c) of this section.
(4) Proceedings and judgment shall be in the nature of proceedings in rem.
(5)(A) It shall be immaterial that the ownership of the lands be incorrectly alleged in the proceedings.
(B) Judgment shall be enforced wholly against the lands and not against any other property or estate of the defendant.
(6) All or any part of the delinquent lands for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, etc., as aforesaid.
(c) Notice of Proceedings for Collection of Taxes. Notice of the pendency of the suit s
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-94-122
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 14-94-122. This identifies an authority to review, not proof of applicability.