Arkansas Code Title 26, Subtitle 4, Chapter 36, Subchapter 2 - Collection Generally

• § 26-36-201 - Dates Taxes Due and Payable.
  (a) (1) All taxes levied on real estate and personal property for the county courts of this state, when assembled for the purpose of...
• § 26-36-202 - Payment of Delinquent Taxes.
  (a) No taxes returned delinquent shall be paid into the State Treasury except by the county collector.(b) It shall be the duty of the...
• § 26-36-203 - Publication of Delinquent Personal Property Tax List.
  (a) (1) (A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and...
• § 26-36-204 - Striking of Names on List.
  (a) The delinquent list, together with the fees allowed to any county collector, shall be delivered to his or her successor, and it shall...
• § 26-36-205 - List of Delinquent Officers.
  The county collectors shall make a delinquent list of all delinquent clerks and other officers required to pay to the county collectors the amount...
• § 26-36-206 - Distraint of Goods to Pay Delinquent Personal Property Taxes.
  (a) (1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes...
• § 26-36-207 - Garnishment Proceedings Authorized.
  (a) (1) If the tax upon personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise of a person, association, or corporation...
• § 26-36-208 - Delinquent Taxpayer Relocating to Another County.
  (a) Each county collector in making returns of the delinquent lists of personal property to the county clerk shall note on the margin of...
• § 26-36-209 - Time and Manner -- Returns.
  (a) The county collector may collect, at any time, all delinquent personal property tax in his or her county, or any that may be...
• § 26-36-210 - Counties Under Unit Tax Ledger System.
  The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201...
• § 26-36-211 - Liability of Collector for Property Improperly Sold.
  Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom...
• § 26-36-212 - Delinquent Ad Valorem Taxes on Interests in Oil or Gas.
  (a) (1) When the ad valorem taxes on working interests, royalty interests, or overriding royalty interests in oil or gas of any taxpayer is...
• § 26-36-213 - Delinquent Taxes on Mineral Interests -- Certified Statement or Account.
  (a) (1) (A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at...

Last modified: November 15, 2016