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27-87-207. Tax — Failure to pay.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-87-207. Tax — Failure to pay.
(a) It shall be the duty of the sheriff to present the licenses named in § 27-87-206 to the proper ferryman within twenty (20) days after they are issued.
(b) If the amount is not paid, the sheriff shall retain the license.
(c) Twenty (20) days thereafter, if the amount is still unpaid, it shall be the duty of the sheriff to levy on and sell the property of the ferrykeeper to satisfy the amount of the ferry tax, in the same manner and under the same restrictions as lands and tenements, goods, and chattels are required to be levied on and sold under executions on judgments at law.
(d) If sufficient property of the ferrykeeper cannot be found to make the amount of his or her ferry tax, it shall be the duty of the sheriff to return a statement of the facts to the next term of the county court, whose duty it shall be to order a scire facias issued against the securities of the ferrykeeper, returnable to the next term of the court.
(e) If sufficient cause shall not be shown to the contrary, the court shall order judgment against his securities for the amount found due with all costs.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-87-207
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:27-87-207
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c18466b948fb62a7da91831a9d251c740b3a913bcecec34f64c77ef44409dce0
Source location: content.xml paragraph 27087
Stored source content
27-87-207. Tax — Failure to pay.
(a) It shall be the duty of the sheriff to present the licenses named in § 27-87-206 to the proper ferryman within twenty (20) days after they are issued.
(b) If the amount is not paid, the sheriff shall retain the license.
(c) Twenty (20) days thereafter, if the amount is still unpaid, it shall be the duty of the sheriff to levy on and sell the property of the ferrykeeper to satisfy the amount of the ferry tax, in the same manner and under the same restrictions as lands and tenements, goods, and chattels are required to be levied on and sold under executions on judgments at law.
(d) If sufficient property of the ferrykeeper cannot be found to make the amount of his or her ferry tax, it shall be the duty of the sheriff to return a statement of the facts to the next term of the county court, whose duty it shall be to order a scire facias issued against the securities of the ferrykeeper, returnable to the next term of the court.
(e) If sufficient cause shall not be shown to the contrary, the court shall order judgment against his securities for the amount found due with all costs.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
27-87-206. License — Issuance.
It shall be the duty of the clerk of the county court, immediately after the assessment of any tax for ferry privileges by the court, to issue a license for the ferrykeeper to whom the privileges were granted and to deliver it to the sheriff and charge him or her with the amount thereof, in the same manner that he or she is required to be charged with other county revenue.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-87-206
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. The source passage cites 27-87-206. This identifies an authority to review, not proof of applicability.