Arkansas Code Title 14, Subtitle 19, Chapter 316, Subchapter 3 - Collection of Delinquent Assessments

• § 14-316-301 - Construction.
  This subchapter shall be liberally construed to give the assessment and tax list the effect of bona fide mortgages for a valuable consideration, and...
• § 14-316-302 - Enforcement Proceedings Generally.
  (a) If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by...
• § 14-316-303 - Notice.
  (a) For two (2) consecutive weeks before judgment is entered for the sale of the lands, weekly notice of the pendency of the suit...
• § 14-316-304 - Trial Procedures.
  (a) Suits for delinquent assessments shall be conducted in the name of the district and in accordance with the practice and procedure of the...
• § 14-316-305 - Decree -- Sale of Delinquent Lands.
  (a) At the first regular or adjourned term of the chancery court after the notice has been published for three (3) consecutive weeks and...
• § 14-316-306 - Bidding by District -- Conveyance of Indefeasible Title.
  In any case where property is offered for sale by the commissioner as provided in § 14-316-305 and the sum of the taxes, together...
• § 14-316-307 - Right of Redemption.
  (a) At any time within three (3) years after the rendition of the final decree by the chancery court provided for in § 14-316-305,...

Last modified: November 15, 2016