Arkansas Code § 14-386-120 - Certifying Delinquencies in No-Fence District

(a) In all instances where county collectors are charged with the collection of assessments in no-fence districts, they shall, in addition to certifying the list of delinquent assessments to the commissioners of the district, certify the list to the county clerk.

(b) (1) It is the duty of the clerks to add delinquent assessments to any application for redemption of lands sold for state and county taxes.

(2) It is the duty of the county treasurers to collect the assessments and pay the collection to the commissioners of the district.

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Last modified: November 15, 2016