Chapter

Collection of Delinquent Taxes

Ark. Code Ann. § 26-36-201— Dates taxes due and payable
Ark. Code Ann. § 26-36-202— Payment of delinquent taxes
Ark. Code Ann. § 26-36-203— Publication of delinquent personal property tax list
Ark. Code Ann. § 26-36-204— Striking of names on list
Ark. Code Ann. § 26-36-205— List of delinquent officers
Ark. Code Ann. § 26-36-206— Distraint of goods to pay delinquent personal property taxes
Ark. Code Ann. § 26-36-207— Garnishment proceedings authorized
Ark. Code Ann. § 26-36-208— Delinquent taxpayer relocating to another county
Ark. Code Ann. § 26-36-209— Time and manner — Returns
Ark. Code Ann. § 26-36-210— Counties under unit tax ledger system
Ark. Code Ann. § 26-36-211— Liability of collector for property improperly sold
Ark. Code Ann. § 26-36-212— Delinquent ad valorem taxes on interests in oil or gas
Ark. Code Ann. § 26-36-213— Delinquent taxes on mineral interests — Certified statement or account
Ark. Code Ann. § 26-36-301— Purposes
Ark. Code Ann. § 26-36-302— Construction
Ark. Code Ann. § 26-36-303— Definitions
Ark. Code Ann. § 26-36-304— Remedy cumulative
Ark. Code Ann. § 26-36-305— Setoffs for claimant agencies
Ark. Code Ann. § 26-36-306— Minimum sum collectible
Ark. Code Ann. § 26-36-307— Submission of claims — Information
Ark. Code Ann. § 26-36-308— Procedure for setoff generally
Ark. Code Ann. § 26-36-309— Notification of debtor
Ark. Code Ann. § 26-36-310— Hearing procedure
Ark. Code Ann. § 26-36-311— Appeals
Ark. Code Ann. § 26-36-312— Certification of debt
Ark. Code Ann. § 26-36-313— Notice of final setoff
Ark. Code Ann. § 26-36-314— Priorities of claims
Ark. Code Ann. § 26-36-315— Joint refunds
Ark. Code Ann. § 26-36-316— Disposition of proceeds collected
Ark. Code Ann. § 26-36-317— Accounting of payments
Ark. Code Ann. § 26-36-318— Interest
Ark. Code Ann. § 26-36-319— Disclosure of information
Ark. Code Ann. § 26-36-320— Rules
Ark. Code Ann. § 26-36-321— Setoff for debt to Internal Revenue Service