The tax shall constitute a lien on the property in the district, shall be payable at the time and subject to the penalties for nonpayment, and shall be collected, except as specified in this chapter, in the manner provided by law.
Tax as lien
Ark. Code Ann. § 14-124-116, under Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County.
Ark. Code Ann. § 14-124-116