Levee district created by act of General Assembly — Collection of taxes and assessments

Ark. Code Ann. § 14-123-423, under Levee Improvement Districts Generally.

Ark. Code Ann. § 14-123-423

(a) Upon written request of a levee district created by an act of the General Assembly, the taxes for the assessments levied by the levee district shall be:(1) Extended on the tax books of the county against the taxable lands of the levee district from a certified list of assessments provided by the levee district to the county collector by December 15 of each year; and(2) Collected by the county collector at the same time and in the same manner as other assessments and property taxes.

(1) Extended on the tax books of the county against the taxable lands of the levee district from a certified list of assessments provided by the levee district to the county collector by December 15 of each year; and

(2) Collected by the county collector at the same time and in the same manner as other assessments and property taxes.

(b) Levee district collections shall be deposited with the county treasurer on a monthly basis by the county collector in accordance with § 21-6-310(a)(1).

(c) (1) The county treasurer shall properly receipt the funds and upon a proper certificate of distribution shall credit the funds to the levee district fund established on the books of the county.(2) The county treasurer shall promptly remit the levee district assessments to the treasurer of the levee district.

(1) The county treasurer shall properly receipt the funds and upon a proper certificate of distribution shall credit the funds to the levee district fund established on the books of the county.

(2) The county treasurer shall promptly remit the levee district assessments to the treasurer of the levee district.