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26-28-115. Emergency petition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-115. Emergency petition.
(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made.
(b) If the county quorum court agrees that an emergency exists:
(1)(A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114.
(B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and
(2)(A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee.
(B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year.
(C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-115
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:26-28-115
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0f4f6ba9f2352a33c082468e8e3387e103119cb2ebddb25db9a9fbfd10ba30c1
Source location: content.xml paragraph 7825
Stored source content
26-28-115. Emergency petition.
(a) If an entity determines that an emergency exists, it may petition the county quorum court of the county to allow the entity to place a tax or fee on the tax books of the county after January 1 and before July 31 of the year in which collection is to be made.
(b) If the county quorum court agrees that an emergency exists:
(1)(A) The tax or fee will be added to the tax books if the entity complies with § 26-28-114.
(B) The January 1 deadline under § 26-28-114 shall become August 15 of the year to be collected; and
(2)(A) The entity shall pay the expense of adding the tax or fee to the tax books and any additional expense incurred by the county in collecting the tax or fee.
(B) The additional expense shall be determined by a committee consisting of the county judge, the preparer of the tax books or the county clerk, and the county collector not later than October 1 of the collection year.
(C) The expense shall be withheld from the proceeds for the tax or fee by the county treasurer and be credited to the county collector's commission account.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-28-114. Listing of the real estate parcels or personal assessments.
(a) This section applies to a tax or fee on the county tax books that is levied by any entity that:
(1) Is not on the county tax books for the prior year;
(2) Applies to more than five-tenths of one percent (0.5%) of either the personal or real estate assessments in the county; and
(3) Requires the county collector to collect the tax or fee.
(b)(1) The entity that levies the tax or fee shall deliver to the preparer of the tax books of the county a complete listing of the real estate parcels or personal assessments on which the tax or fee is applied.
(2) The list shall include the following information:
(A) The name of the owner of the property;
(B) The county parcel and identifying number;
(C) If real property, the legal description; and
(D) The amount of taxes or fees due for each real estate parcel or personal assessment.
(3) The list shall be delivered to the preparer of the tax books no later than January 1 of the year the tax or fee is to be collected.
(4) If the county uses a computer and other electronic equipment to collect taxes, the list shall be given to the preparer of the tax books in an electronic format compatible with and useable by the county's computer or electronic equipment.
(c) All due dates, transfers of funds, and recordkeeping on the tax or fee shall be the same as those currently in use for real estate or personal property taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-28-114
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 26-28-114. This identifies an authority to review, not proof of applicability.