Arkansas Code Title 14, Subtitle 5, Chapter 86, Subchapter 21 - Improvement Districts and Protection Districts Procedures When County Collector Used for Collection of Assessments

• § 14-86-2101 - Legislative Intent.
  This subchapter applies to all improvement districts or protection districts organized under Arkansas law that use the county collector for collection of improvement district...
• § 14-86-2102 - Annual Improvement District or Protection District Filing.
  (a) By March 1 of each year or upon the creation of an improvement district or protection district, an improvement district or protection district...
• § 14-86-2103 - County Treasurers -- Retention of Fees.
  (a) A county treasurer may retain up to five percent (5%) of all remittances to a fire district in reserve for up to sixty...
• § 14-86-2104 - Delinquent Levies.
  (a) (1) A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each...
• § 14-86-2105 - District Levies Not to Be Certified for Delinquency.
  The county collector shall not certify an improvement district levy or protection district levy to the Commissioner of State Lands for delinquency.

Last modified: November 15, 2016