Arkansas Code Title 14, Subtitle 5, Chapter 92, Subchapter 6 - Collection of Taxes
§ 14-92-601 - Applicability.
(a) (1) This subchapter shall be applicable to suburban improvement districts organized and existing pursuant to the provisions of § 14-92-201 et seq. with...
§ 14-92-602 - Election to Collect Taxes.
(a) (1) Any eligible district may elect to collect the taxes levied by it pursuant to the provisions of §§ 14-92-228 and 14-92-239. This...
§ 14-92-603 - Collection of Delinquent Taxes.
(a) If an eligible district has elected to collect its own taxes under § 14-92-602, the district is responsible for and may take action...