Arkansas Code Title 14, Subtitle 7, Chapter 120, Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes
§ 14-120-401 - Legislative Intent.
Sections 14-120-402 -- 14-120-408 of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension...
§ 14-120-402 - Definition.
As used in this subchapter unless the context otherwise requires, "board of directors" means the governing body of levee districts, drainage districts, or levee...
§ 14-120-403 - Resolution.
Notwithstanding the provisions of any special or general act, the board of directors of any levee district, drainage district, or levee and drainage district...
§ 14-120-404 - Due Dates of Taxes.
(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive...
§ 14-120-405 - Delinquencies.
If taxes and assessments shall not be paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall...
§ 14-120-407 - Commissions.
The county clerk and tax collector shall receive commissions for the extension and collection of the taxes as are now or may hereafter be...