Arkansas Code § 14-92-232 - Payment of Taxes -- Enforcement

(a) All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes.

(b) Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended.

(c) A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under ยง 14-94-122.

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Last modified: November 15, 2016