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14-93-121. Extension and collection of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-93-121. Extension and collection of taxes.
(a)(1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set it opposite each benefit assessed in a column marked “Annual Collection”.
(2)(A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.
(B) For his or her services, the clerk shall receive a commission of one and one-half percent (1.5%) of the amount so extended.
(b)(1)(A)(i) It shall then be the duty of the tax collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.
(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).
(B) The taxes shall be paid over by the collector to the depository of the district at the same time he or she pays over the county funds.
(2) In counties operating under the unit tax ledger system, the collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.
(c)(1) County clerks and tax collectors are authorized to employ additional deputies to do the increased work imposed by the terms of this chapter.
(2) They may pay the deputies salaries up to the sum of five thousand dollars ($5,000) per annum. However, the salaries shall never exceed the receipts from the commissions allowed by this chapter.
(d) No property owner shall be r
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-93-121
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:14-93-121
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 758099de889a38b6e6c450ca223c6bb3f02bb090f9cd74c8514c482469bebd6b
Source location: content.xml paragraph 26352
Stored source content
14-93-121. Extension and collection of taxes.
(a)(1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set it opposite each benefit assessed in a column marked “Annual Collection”.
(2)(A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.
(B) For his or her services, the clerk shall receive a commission of one and one-half percent (1.5%) of the amount so extended.
(b)(1)(A)(i) It shall then be the duty of the tax collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.
(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).
(B) The taxes shall be paid over by the collector to the depository of the district at the same time he or she pays over the county funds.
(2) In counties operating under the unit tax ledger system, the collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.
(c)(1) County clerks and tax collectors are authorized to employ additional deputies to do the increased work imposed by the terms of this chapter.
(2) They may pay the deputies salaries up to the sum of five thousand dollars ($5,000) per annum. However, the salaries shall never exceed the receipts from the commissions allowed by this chapter.
(d) No property owner shall be required to pay the improvement taxes provided in this chapter as a prerequisite to paying his or her general taxes.
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