Ark. Code Ann. § 14-92-232

Payment of taxes — Enforcement

Applied in 1 court decision — leading case Federal National Mortgage Ass'n v. Taylor (2015)

Most recently applied in Federal National Mortgage Ass'n v. Taylor (February 2015)

Acts 1941, No. 41, § 12; 1977, No. 463, § 1; A.S.A. 1947, § 20-712; Acts 1991, No. 281, § 2; 1993, No. 782, § 2.

(1) All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes.

(2) Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended.

(3) A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.

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.