Arkansas Code Title 14, Subtitle 5, Chapter 86, Subchapter 10 - Collection of Delinquent Improvement District Taxes or Assessments

• § 14-86-1001 - Authority and Responsibility Generally.
  (a) All authority and responsibility vested in the circuit clerk or chancery clerk for the collection of delinquent taxes or assessments of improvement districts...
• § 14-86-1002 - Remission of Delinquent Penalties.
  The board of improvement of any levee, drainage, street improvement, and other districts, however created, may remit, by resolution duly adopted of a general...
• § 14-86-1003 - Relief From Penalties in Apportioned Assessment.
  (a) On any acreage tract of land embraced in any municipal improvement district located in the municipality, where two (2) or more property owners...

Last modified: November 15, 2016