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26-36-206. Distraint of goods to pay delinquent personal property taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-36-206. Distraint of goods to pay delinquent personal property taxes.
(a)(1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes upon the person's personal property to pay the taxes due upon the personal property and a penalty of twenty-five percent (25%) on the taxes due.
(2) If the county collector distrains goods and chattels under subdivision (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels will be sold.
(3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund.
(b)(1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public vendue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale.
(2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204.
(c)(1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter.
(2) No goods and chattels of any person shall be exempt from levy and sale.
(d) The
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-36-206
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:26-36-206
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 17d82fc057b6968411bd9c7e81df1152be72a2b6218eecb4d67044b7806736d8
Source location: content.xml paragraph 8862
Stored source content
26-36-206. Distraint of goods to pay delinquent personal property taxes.
(a)(1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes upon the person's personal property to pay the taxes due upon the personal property and a penalty of twenty-five percent (25%) on the taxes due.
(2) If the county collector distrains goods and chattels under subdivision (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels will be sold.
(3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund.
(b)(1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public vendue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale.
(2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204.
(c)(1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter.
(2) No goods and chattels of any person shall be exempt from levy and sale.
(d) The county collector is allowed the same fees for making distress and sale of goods and chattels for the payment of taxes which are allowed by law to the county sheriff for making levy and sale of property on execution under § 21-6-307 for each delinquent taxpayer.
(e)(1) If a taxpayer operating a business in a county is delinquent in the payment of personal property taxes for personal property owned by or used in the business, then following the certification and publication of delinquency under § 26-36-203, the county collector may distrain goods or chattels of the taxpayer owned by or used in the business under subsection (a) of this section by publication of a Notice of Distraint and Tax Sale in three (3) public places in the county or in a newspaper of general circulation in the county.
(2) The Notice of Distraint and Tax Sale shall contain:
(A) The location, date, and time of the sale;
(B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed;
(C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector;
(D) The following specific information:
“The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206. Under Arkansas Code § 26-34-101, the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201, a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt.”; and
(E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies.
(3) The county collector shall provide a copy of the Notice of Distraint and Tax Sale to the taxpayer by regular mail or by posting a copy at the physical location where the goods or chattels are held.
(4) The Notice of Distraint and Tax Sale shall be posted conspicuously at the location of the sale.
(5) In lieu of physically securing the goods or chattels or storing or transporting the goods or chattels to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the goods or chattels to be sold.
(6) It is a Class B misdemeanor to knowingly remove, destroy, or deface a Notice of Distraint and Tax Sale posted under this section or to knowingly interfere or obstruct the sale or access of the county collector, the county sheriff, or their deputies to the goods or chattels on the date of the sale.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-3-204. Federal lands sold by state.
(a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately after sale. These lands shall not be sold for taxes until the purchase money shall be fully paid, but shall be returned delinquent as other lands, and the personal property of the purchaser shall be subject to sale to pay the taxes thereon.
(b) Until the payment of taxes or the collection thereof from the personal property, these lands shall be continued on the tax books and the taxes of each year charged thereon and added to the tax and penalty due when they became delinquent until payment is made or the lands are resold by the proper officer or authority pursuant to the laws in force for the sale of these lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-3-204
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 26-3-204. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
21-6-307. Sheriffs.
(a) The following fees shall be charged by each of the sheriffs of the several counties of the State of Arkansas:
(1) For serving every summons, capias, scire facias, attachment, writ of garnishment, writ of injunction, or subpoena $ 30.00
(2) For serving a writ of execution 100.00
(3) For commission for receiving and paying money on execution or process when lands or goods have been taken into custody, advertised, or sold 10%
(4) For every return of a writ, summons, or subpoena, original or judicial 20.00
(5) For executing a writ of inquiry 20.00
(6) For executing a certificate of purchase for real estate under execution 20.00
(7) For making, executing, and subscribing a sheriff's deed to be paid by purchaser 30.00
(8) For serving each order, notice, or rule of any court 30.00
(9) For serving each notice to vacate 30.00
(10) For advertising goods or lands for sale 30.00
(11) For returning each execution or attachment 20.00
(12) For advertising elections in each voting precinct 20.00
(13) For delivering voter registration books for each voting
precinct 20.00
(14) For serving warrant or order of arrest from any court 50.00
(15) For taking and entering every bail or delivery bond 20.00
(16) For attending every trial of a criminal or civil case of confession in open court 20.00
(17) For serving subpoena for special jurors 20.00.
(b)(1) Seventy-five percent (75%) of all fees collected by the sheriff shall be paid into the county treasury in the manner provided by law, or to the person entitled to receive the money, or to his or her order, or to his or her attorney of record.
(2)(A) The remaining twenty-five percent (25%) of all fees collected by
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-6-307
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 21-6-307. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-36-203. Publication of delinquent personal property tax list.
(a)(1)(A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper of the county.
(B)(i) Within seven (7) days thereafter, the newspaper shall publish the list.
(ii) The newspaper shall publish the list in at least seven-point type.
(C) If the newspaper regularly publishes a total market coverage edition or supplement publication that has wider circulation within the county or district, the newspaper may publish the list in that edition or publication.
(2) If there is no newspaper in the county or district, the publication shall be in the nearest newspaper having a general circulation in the county or district for which the list is being published.
(b) The publication shall show, besides the name of the taxpayer, the taxpayer's school district and the total amount of taxes delinquent, including penalties. The publication shall be in substance as follows:
“DELINQUENT PERSONAL TAX LIST The personal Tax Books of County reflect the following list of personal property to be delinquent for nonpayment of taxes for the year . Name School District No. Amount Due (ACRON, R. J. C-11 $21.35) (B & B MFG. CO. S-1 $167.06) STATE OF ARKANSAS COUNTY OF I, , Collector of Revenue within and for County in the State of Arkansas, do hereby certify that the personal tax books of County reflect the foregoing list of personal property to be delinquent for nonpayment of taxes for the year Witness my hand this day of , 20 COLLECTOR FOR County, Arkansas .”
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(c)(1) The newspaper publishing this list shall receive as publication cost the sum of one dollar and
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-36-203
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 26-36-203. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-34-101. Preference of tax liens.
(a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created.
(b) All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January of the year in which the assessment shall be made and shall continue until the taxes, with any penalty which may accrue thereon, shall be paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year after the tax lien attaches.
(c)(1) Failure to satisfy a personal property tax lien following a purchase of a business or a business's assets, goods, chattels, inventory, or equipment not in the ordinary course of business shall result in the assessment of an additional penalty under § 26-36-201(c) except with respect to a purchase of the following:
(A) A vehicle subject to registration; or
(B) A manufactured home or a mobile home.
(2) A purchase of a business or a business's assets, goods, chattels, inventory, or equipment not in the ordinary course of business does not include the deed of property in lieu of foreclosure or the acquisition of title to property following a foreclosure sale.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-34-101
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 26-34-101. This identifies an authority to review, not proof of applicability.