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26-37-107. Publication of delinquent list.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-37-107. Publication of delinquent list.
(a)(1)(A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.
(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.
(3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book.
(b) The publication shall be in substance as follows:
“DELINQUENT REAL ESTATE TAX LIST The Real Estate Tax Books of County reflect the following list of real property to be delinquent for nonpayment of taxes for the year (The amount included in the “Tax, Penalty and Cost” column may not include all penalties and costs and will not include interest and special improvement assessments that may be due at the time of payment.) NAME OF LEGAL BASE OWNER DESCRIPTION DELINQUENCY Brown, Bill pt. W ½ NE SW Sect 6 Twp 17 Rn 5 5 Acs $44.25 Doe, John Lot 3 Blk 5 Plainview Add. $31.25 Jones, John W ½ Lot 8 Blk 54 Meriweather Trust $42.24 Roe, Richard SW ¼ SE ¼ Sec 12 Twp 18E Rn 6E 40 Acs $37.25 NOTICE IS HEREBY GIVEN THAT said several tracts
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-37-107
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:26-37-107
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4100293c7460a72427995f14898ca87aeeec2bbd4e62002bc0de7df3c9d40419
Source location: content.xml paragraph 9416
Stored source content
26-37-107. Publication of delinquent list.
(a)(1)(A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.
(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.
(3) The list of delinquent lands shall contain at least the name of the owner and the legal description of the property as was recorded on the tax book.
(b) The publication shall be in substance as follows:
“DELINQUENT REAL ESTATE TAX LIST The Real Estate Tax Books of County reflect the following list of real property to be delinquent for nonpayment of taxes for the year (The amount included in the “Tax, Penalty and Cost” column may not include all penalties and costs and will not include interest and special improvement assessments that may be due at the time of payment.) NAME OF LEGAL BASE OWNER DESCRIPTION DELINQUENCY Brown, Bill pt. W ½ NE SW Sect 6 Twp 17 Rn 5 5 Acs $44.25 Doe, John Lot 3 Blk 5 Plainview Add. $31.25 Jones, John W ½ Lot 8 Blk 54 Meriweather Trust $42.24 Roe, Richard SW ¼ SE ¼ Sec 12 Twp 18E Rn 6E 40 Acs $37.25 NOTICE IS HEREBY GIVEN THAT said several tracts, lots or parts of lots will be held as delinquent for a one-year period from this date and then certified to the State of Arkansas, Commissioner of State Lands, for collection or to be sold, unless the delinquent taxes, penalties, and costs are paid before the end of the one-year period. (Date of Notice) Collector County.”
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(c)(1) The legal fee for each required publication of delinquent real property tax lists shall be one dollar and fifty cents ($1.50) per tract per insertion.
(2) The fee shall be added as costs of forfeiture and shall be paid by the county collector from any moneys in the county collector's possession derived from the payment of real property taxes.
(3) The receipts for the payment, verified by the certificate of the county clerk as to its correctness, shall entitle the county collector to a credit for the amount so paid.
(d) The requirements of this section do not apply to delinquent taxes on mineral interests, which shall comply with the requirements stated in § 26-36-213.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-36-213. Delinquent taxes on mineral interests — Certified statement or account.
(a)(1)(A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at the taxpayer's last known address and the taxpayer fails to pay the property tax due on mineral interests by October 15, the county collector, after December 1, may:
(i) Present a certified statement or account for taxes to any person who has in the person's possession funds that are:
(a) Derived from the property on which the delinquent taxes are outstanding; and
(b) Due and owing to the delinquent taxpayer; and
(ii) Demand payment of the delinquent taxes plus any penalties and interest.
(B)(i) For property taxes on mineral interests that are delinquent after December 1 and at the time the certified statement or account is presented, an additional penalty of ten percent (10%) of the amount of the delinquent property taxes shall be assessed as an administrative collection fee.
(ii) Upon collection of the delinquent property taxes and any penalties and interest from the person receiving the certified statement or account, the county collector shall pay, upon request, one-half (½) of the penalty assessed and collected under subdivision (a)(1)(B)(i) of this section to the person making the payment for the administrative costs incurred in collecting and paying to the county collector the delinquent taxes, penalties, and interest.
(iii) A portion of the administrative collection fee retained by the county collector under this section shall represent the interest continuing to accrue for the period of up to ninety (90) days from the date that the certified statement or account is presented until the certified statement or account is returned with paym
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-36-213
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 26-36-213. This identifies an authority to review, not proof of applicability.