The Russellville Democrat., 1881-04-07
ACrS OF THE GENERAL AS
 SEMBLI.
10 ENFORCE THE COLLECTION or oT-
 ERnUE TAXKs.

To ENFORCE TEzE COLLECTION 0s of- ERDUE TAXES.
 The provisleas of the act which has been approved ay the governor, so enfOrce iae payment Of oTerdae taxes, are 90 stringent that II IS important fsg svsTy property owner in the state 70 70 bs fully apprised of theil character. So much land has been al.oEsd to become delin queat daring the psst few years, that. under the recently enacted l&w wia be forfeited 70 the state, tnst al such persons should know the danger whlch threatens their prop ertv. The bill Is as foliows.
 An acr 70 amend section l of sa act entitled 'san aet 10 enforce the payment Of overdue taxes, .p proved March l2, ISL Be u enacted by the general as- sembl- of ihe state of Arkansas: S.csioa l. That section l ef sn act entitled -.aa zct 10 enforce the nsYment of overdue taxes. approved March F, ISSi. bs and The same IS hereby amended So as b read 2s to! Io#s-ts wIt;
 Section l. That hereafter any citizen Of this state who shall glvs secaritv for cost may file complaint ia equity in the name Of the state n The court having equity juris3lctloa ia the co3nty h winch the lands lie, setting forth that taxes srs due on lands 10 be therein described, or that for any reason lands lying in the eoun.y, have Bot been assessed for Euy one or mora years. s1d pray ing that liea may bs fixed on suca laads by 2 decree Of ihe eonrt for such unpaid taxes. and that ths lands may b. sold for The payment thereof The coanty court of any county may direct such complaint to bs fled ' ths name oT the conn fv. and xhent it shall be filed i1 PGr suzncs nF sach direction II shall be prosecuted bE the attorney for t1s county. or bv some attorney 10 be retained for thxi purpose But the owner of Sny land oT town iof here totore forfeited 10 the state, and which has no1 beer sold CT ether wise disposed Of by the state, may redeem the same al any time within aiuetr days zGgsr the passage of th;s zct. and mol a4tsTE2rls. by paving to the treasurer of the state. 8po1 the certificate of the commissioner of stzis lands, the full amount Of taxes penalties and casts for which sneh l21ds or lotE were forfeited. together with sA taxes thag would have accrued thereon for xll pnrPos es. fl ths same had not become for 6s1ed, the taxes to bs certified hy 7 the commissioner of state lands . The taxes b be levied apon s1ch lands or lots subsequent 10 thelE . for6sture. sh&l be upon the valns- lion of such ls15 as the lime ot IS ! forfeiture. and 2l the rSte Tor Al ; purposes for e.ch yeSr that would have hesa charged in the county or 2 coanties where such lands may 6e situated. 2ud al lands or lots which have ia aBy c0uaty ofi this sl2ss been forfeited 10 the state. and which, for any cause, have net been by me clerk oF the eo1nty court certified ts the comuisSio1er o9 state lands Ss so forfeited. by deed or otherwise, la he manner prsseribsd by l2w, tee same shSu then be subject to re IsnP- lion 4s herein provided; and any iAx inst nav k&vs been finally deter m.ned by say conrs Of tais state to se illegal. and with which any snCh la1ds or loss stands charged, shall not be collected, but thls shall not apply ts lands iorfstsi by Spy fail are CT any ofHcsr la perform sny of his duties ia collecting. assessing of advertising, bat only to hs unlawful leyiss lz excess of lhe zm0uat by . the constitution authorized 10 bs levied. 0r ia excess of the SIount levied bY vote of any city. town or district that by law wEs Suths Tlzed to lsvy B tax by tAs vote of the Ga&l- fed electors of said cily, town or dlstrlet. Provided, ii suit be brought
 under this zct before the expiration of tAs ninety days herein a4loW-4 for redemption, tee uxrty seeking 10 ! redeem. shall. iz &1aIttCl to the amount necessary 10 redeem sscA land .s provided hy lzT, and also
 r&y. before said redemption, all cost
 accrued ia said suit, and alter tas
 sxgiraE5oz of tAs ninety days here
 ia prescribed, the l2n5s affected by this &cs shall hs subject to sAls, don stiaa or other disposition &s hereto lore provided hy iaw.
 Section ,. Re II further enacted
 That sets 2ad parts of 4eis iuesasis
 txnE with this @c: be and tke same
 are herehT repealed Approved
 Ear1a s 1881