Arkansas Code § 14-92-238 - Lien for Preliminary Expenses

(a) In case, for any reason, the improvement contemplated by any suburban improvement district organized under this subchapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon upon the assessed value for county and state taxation.

(b) The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.

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Last modified: November 15, 2016