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Ark. Code Ann. § 14-86-1208

Suit for collection of taxes

Applied in 1 court decision — leading case Wilkins & Associates, Inc. v. Vimy Ridge Municipal Water Improvement District No. 139 (2008)

Most recently applied in Wilkins & Associates, Inc. v. Vimy Ridge Municipal Water Improvement District No. 139 (May 2008)

Acts 1925, No. 85, § 6; A.S.A. 1947, § 20-1140.

(1) When the board of improvement or anyone authorized by law to file suit for the collection of these delinquent taxes desires to commence a suit, they shall obtain a certified copy of the remaining delinquent property on the list from the county tax collector, which shall be filed with the complaint, within ten (10) days thereafter, and taken as part thereof.

(2) The collector making the list shall be entitled to ten cents (10¢) per tract payable in advance, which shall be taxed as costs in the suit.

(3) The chancery court of the county, by proper order entered in the case, may permit the collector to furnish the list to the board or may permit anyone authorized by law to file suit for the collection of the delinquent taxes, without requiring payment in advance.

(4) In this event, the collector's fees for making and certifying the list shall be taxed as costs in the case and become payable out of any fund collected from the delinquent property.

(5) No suit for the collection of the delinquent taxes shall be brought after three (3) years from the date the taxes become delinquent.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.