Arkansas Code Title 14, Subtitle 5, Chapter 90, Subchapter 9 - Collection of Assessments

• § 14-90-901 - Penalty -- Damages.
  (a) (1) Any county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907,...
• § 14-90-902 - Copy of Assessments Delivered to Collector.
  Within forty (40) days after the passage of a municipal improvement district assessment ordinance, unless the time is extended by the city or town...
• § 14-90-903 - Notice for Collection of Assessment.
  The county tax collector shall immediately upon the receipt of the certified copies of the municipal improvement district assessment of benefits and ordinance cause...
• § 14-90-904 - First Annual Special Assessment.
  (a) The tax collector shall collect that part of the municipal improvement district assessment extended against each lot, block, or parcel of land as...
• § 14-90-905 - Delinquent First Annual Assessments.
  (a) Within thirty (30) days after the expiration of the period allowed for the payment of the municipal improvement district first annual special assessment,...
• § 14-90-906 - Filing With County Clerk -- Extensions.
  (a) At the same time the city clerk or town recorder delivers to the county tax collector a certified copy of the municipal improvement...
• § 14-90-907 - Subsequent Annual Installments.
  (a) For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot,...
• § 14-90-908 - Delinquent Annual Installments.
  (a) (1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the...
• § 14-90-909 - Delinquent Penalty.
  (a) Upon receipt of the municipal improvement district delinquent list as certified by the county tax collector, the collector shall mark the filing date...
• § 14-90-910 - Redemption of Delinquent Lands.
  (a) (1) Anyone desiring to redeem any delinquent lot, block, or parcel of land in a municipal improvement district shall pay to the clerk...
• § 14-90-911 - Proceedings Before Filing Delinquency Suit.
  (a) (1) Before filing suit to collect delinquent municipal improvement district installments, the board of improvement shall obtain from the county tax collector or...
• § 14-90-912 - Fees for Filing Delinquencies.
  (a) The county tax collector, for his services in filing the delinquent list and extending the taxes, penalty, and costs, and in issuing the...
• § 14-90-913 - Fees for Extension of Annual Installments.
  (a) For services in extending the annual installments, the municipal improvement district shall pay the county clerk one and one-half percent (11/2%) of the...
• § 14-90-914 - Deputy Clerks.
  (a) County clerks are authorized to employ a deputy to do the additional work imposed by the terms of this act.(b) The clerk may...
• § 14-90-915 - Deputy Collectors.
  (a) County tax collectors are authorized to employ one (1) deputy to do the additional work imposed by the terms of this act.(b) The...
• § 14-90-916 - Payments by Collector.
  The county tax collector shall pay over to the county treasurer, on the first day of each month, all moneys received by him, deducting...

Last modified: November 15, 2016