Arkansas Code Title 14, Subtitle 5, Chapter 86, Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally

• § 14-86-1101 - Definition.
  As used in this subchapter, unless the context otherwise requires, "real property" means all property assessed for the improvement within the district including lands,...
• § 14-86-1102 - Applicability.
  The provisions of this subchapter do not apply to the counties of Hot Spring, Boone, Lawrence, Faulkner, White, Sevier, and Stone.
• § 14-86-1103 - Lists of Delinquent Realty.
  (a) All taxes or assessments levied on the real property in any road improvement, drainage, levee, or fencing district in this state, to which...
• § 14-86-1104 - Recording of Delinquent List.
  (a) The county tax collector shall record the list in a well-bound book kept by him for that purpose preceding the list by a...
• § 14-86-1105 - Redemption of Land on Delinquent List.
  (a) Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other real property included in the list shall...
• § 14-86-1106 - Suit for Collection of Taxes.
  (a) (1) When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence...

Last modified: November 15, 2016