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26-35-501. Time to pay — Installments.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-35-501. Time to pay — Installments.
(a)(1) All ad valorem taxes levied on real and personal property by the several county courts of the state when assembled for the purpose of levying taxes, except taxes on the property of utilities and carriers and all ad valorem taxes on real property held in escrow, are due and payable between the first business day in March and October 15 inclusive in the year succeeding the year in which the levy is made.
(2)(A) Except as provided in § 26-35-601, every taxpayer other than a utility or carrier has the option to pay the current taxes on real property and personal property of the taxpayer in installments as follows:
(i) The first installment of one-fourth (¼) of the amount of the taxes is payable between the first business day in March and the third Monday in April inclusive;
(ii) A second installment of one-fourth (¼) or a first installment of one-half (½) if no payment was made before the third Monday in April is payable between the third Monday in April and the third Monday in July inclusive; and
(iii) The third installment of one-half (½) is payable between the third Monday in July and October 15 inclusive.
(B)(i) A county collector may authorize the county's taxpayers other than a utility or carrier to pay current real property taxes and personal property taxes in installments in any amount between the first business day in March and October 15 inclusive.
(ii) Except as provided in § 26-35-601, a county collector shall not accept payment of delinquent real property taxes from a taxpayer unless the delinquent personal property taxes of the taxpayer are paid in full.
(b) All ad valorem taxes levied on the real and personal property of utilities and carriers are due and payable as follows:
(1) One-fourth (¼) b
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-35-501
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:26-35-501
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3c143bd1a8a90915768f3adbb7cafa3ac92f77ec2d48ff2a3bf099aadea389be
Source location: content.xml paragraph 8292
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26-35-501. Time to pay — Installments.
(a)(1) All ad valorem taxes levied on real and personal property by the several county courts of the state when assembled for the purpose of levying taxes, except taxes on the property of utilities and carriers and all ad valorem taxes on real property held in escrow, are due and payable between the first business day in March and October 15 inclusive in the year succeeding the year in which the levy is made.
(2)(A) Except as provided in § 26-35-601, every taxpayer other than a utility or carrier has the option to pay the current taxes on real property and personal property of the taxpayer in installments as follows:
(i) The first installment of one-fourth (¼) of the amount of the taxes is payable between the first business day in March and the third Monday in April inclusive;
(ii) A second installment of one-fourth (¼) or a first installment of one-half (½) if no payment was made before the third Monday in April is payable between the third Monday in April and the third Monday in July inclusive; and
(iii) The third installment of one-half (½) is payable between the third Monday in July and October 15 inclusive.
(B)(i) A county collector may authorize the county's taxpayers other than a utility or carrier to pay current real property taxes and personal property taxes in installments in any amount between the first business day in March and October 15 inclusive.
(ii) Except as provided in § 26-35-601, a county collector shall not accept payment of delinquent real property taxes from a taxpayer unless the delinquent personal property taxes of the taxpayer are paid in full.
(b) All ad valorem taxes levied on the real and personal property of utilities and carriers are due and payable as follows:
(1) One-fourth (¼) between the first business day in March and the third Monday in April inclusive;
(2) One-fourth (¼) between the third Monday in April and the second Monday in June inclusive; and
(3) One-half (½) between the second Monday in June and October 15 inclusive in the year succeeding the year in which the levy is made.
(c)(1) A county collector shall assess a penalty of ten percent (10%) against all unpaid tax balances remaining after October 15 for every taxpayer other than a utility or carrier or after the prescribed dates listed in subsection (b) of this section for utilities and carriers.
(2)(A) A taxpayer paying in installments under subdivision (a)(2) of this section shall not be assessed a penalty until the taxes become due and remain unpaid after October 15.
(B) However, if the last day for the payment of taxes on any installment is a Saturday, Sunday, or postal holiday, the last day to pay taxes without a penalty is the following business day.
(3)(A) A property tax balance payment is timely received under this subsection if mailed through the United States Postal Service and postmarked by October 15.
(B) If October 15 is a Saturday, Sunday, or postal holiday, a property tax balance payment is timely received if mailed and postmarked through the United States Postal Service the following business day.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-35-601. Personal property taxes to be collected with real estate taxes.
(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate.
(b) Any county collector willfully accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a misdemeanor and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).
(c)(1) Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due.
(2) The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes.
(3) Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes.
(4) Furthermore, a purchaser in a foreclosure sal
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-35-601
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 26-35-601. This identifies an authority to review, not proof of applicability.