26-35-702. Location — Notice. | Arkansas Legal Resource Navigator

Arkansas Code — all titles (historical 2020) · legal_authorities

26-35-702. Location — Notice.

26-35-702. Location — Notice. County sheriffs and county collectors shall be permitted to collect all taxes at the county seats of the respective counties, after having given notice to be published for four (4) weeks in some newspaper published in the county and by posting notices in three (3) public places in each township to the effect that taxes are due and payable at the time specified in § 26-35-501 and that the books will be kept at the county site of the county for the collection of taxes for the time mentioned.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-35-702

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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Arkansas Code — all titles (historical 2020) · legal_authorities

26-35-501. Time to pay — Installments.

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. The source passage cites 26-35-501. This identifies an authority to review, not proof of applicability.