Arkansas Code Title 14, Subtitle 5, Chapter 86, Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties With a Population Exceeding 75,000

• § 14-86-1201 - Definitions.
  As used in this subchapter, unless the context otherwise requires: (1) "Real property" means all property assessed for the improvement within the district including...
• § 14-86-1202 - Applicability.
  (a) (1) The provisions of this subchapter shall apply only to those counties which have a population as shown by the last federal census...
• § 14-86-1203 - Penalty -- Damages.
  (a) (1) Any collector of taxes as designated in § 14-86-1205 who shall fail or refuse to make, certify, and file with the county...
• § 14-86-1204 - Time When Taxes Delinquent.
  In case of any district, as set out in § 14-86-1205 where no time is fixed at which the taxes therein become delinquent, if...
• § 14-86-1205 - Lists of Delinquent Realty.
  (a) (1) All taxes or assessments not delinquent but levied on the real property of this state in any road improvement district, fencing district,...
• § 14-86-1206 - Filing of Lists.
  (a) Upon the filing of any list as provided in § 14-86-1205, the county tax collector shall immediately add to the list the penalty...
• § 14-86-1207 - Redemption of Land on Delinquent List.
  (a) Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other property included in the list shall apply...
• § 14-86-1208 - Suit for Collection of Taxes.
  (a) (1) When the board of improvement or anyone authorized by law to file suit for the collection of these delinquent taxes desires to...

Last modified: November 15, 2016