192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-90-907 Subsequent annual installments
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(a) For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot, block, or parcel of land in the district that part of the assessment which is specified on the tax list as prepared by…
Ark. Code Ann. § 14-90-908 Delinquent annual installments
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(a) (1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments wit…
Ark. Code Ann. § 14-90-909 Delinquent penalty
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(a) Upon receipt of the municipal improvement district delinquent list as certified by the county tax collector, the collector shall mark the filing date and add to each delinquent installment a penalty of ten percent (10%). (b) The collector shall then extend into the books or p…
Ark. Code Ann. § 14-90-910 Redemption of delinquent lands
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(a) (1) Anyone desiring to redeem any delinquent lot, block, or parcel of land in a municipal improvement district shall pay to the clerk of the chancery court the annual installment, penalty, and costs. The clerk shall thereupon issue a redemption certificate in triplicate.(2) T…