reglab/housing_qa huggingface dataset:
AR Code § 26-28-304 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-304. Duty of preparer of tax books

 Under the system provided for in this subchapter:   (1) After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities, including special improvement districts, as shall be legally empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, and after levied by the county quorum court, the preparer of the tax books shall immediately determine the sums to be levied upon personal property and each tract or lot of real property in the county;  (2) On or before February 1 of each year, the preparer of the tax books of each county shall make out and deliver the tax books of the county to the county collector, with the preparer of tax books' warrant attached, under his or her hand and the seal of his or her office, authorizing the county collector to collect the taxes; and  (3) The county collector shall give a receipt for the tax books, in which the amount of the different taxes shall be separately stated, and the preparer of the tax books shall file the receipt in the records of the county.
AR Code § 26-28-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-305. Duty of county collector

 Under the system provided for in this subchapter, the county collector shall:   (1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form;  (2) Prepare the tax statements and tax receipts and collect the taxes; and  (3) Prepare and certify the monthly and final distributions of all current and delinquent taxes collected by the county collector.
AR Code § 26-28-306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-306. Final tax settlements

 Under the system provided for in this subchapter:   (1) All county collectors' final tax settlements shall be made and filed with the county court on or before the fourth Monday of December each year;  (2)  (A) It is the duty of the county court to pass upon the final tax settlement of the county collector and to approve, reject, or restate it on or before December 31 of each year.  (B) Failure of the county judge to so approve, reject, or restate the final tax settlement of the county collector within this period of time shall constitute a misfeasance in office and shall be a violation punishable by a fine of one hundred dollars ($100) or removal from office;    (3)  (A) If the final tax settlement shall be found to be correct, the county court shall order the final tax settlement spread in full upon the records of the county court.  (B)  (i) The county clerk shall certify to the Auditor of State, without delay, the action of the county court on the final tax settlement, whether approved or rejected.  (ii) If rejected, the county collector shall at once proceed to restate the final tax settlement and again submit it to the county court; and      (4) On or before December 31 of each year, after the final tax settlement made by the county collector has been examined and acted upon by the county court as provided in this subchapter, the county collector shall make settlement with the county and its various subdivisions and with the Auditor of State for all state taxes collected.
AR Code § 26-28-307 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-307. Permanent record — Commissions

 Under the system provided for in this subchapter:   (1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and  (2) The preparer of the tax books shall receive a commission of two percent (2%) for extending the improvement taxes, and the county collector shall receive a commission of two percent (2%) for collecting them.
AR Code § 26-28-308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 28 - Tax Books and Records|Subchapter 3 - Computerized Tax Assessment and Collection|§ 26-28-308. Distribution of taxes

 Under the system provided for in this subchapter, the county treasurer shall distribute the taxes by December 31 of each year as authorized by the final tax settlement approved by the county judge.
AR Code § 26-35-402 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 4 - Liability of Fiduciaries|§ 26-35-402. Preference of reimbursement claims

 Every attorney, agent, guardian, executor, or administrator seized or having the care of lands, as indicated, who shall be put to any trouble or expense in listing or paying the taxes on the lands, shall be allowed a reasonable compensation for the time spent, the expenses incurred, and money advanced as indicated, which shall be deemed in all courts a just charge against the person for whose benefit the services shall have been advanced. The claim shall be preferred to all other debts or claims and be a lien on the real estate as well as the personal estate of the person for whose benefit the services shall have been advanced.
AR Code § 26-35-502 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 5 - Tax Payments|§ 26-35-502. Means of payment

 The county taxes of any county of this state levied in pursuance of law shall only be payable in the lawful currency of the United States or scrip or warrants of the county by whose authority they were issued, drawn in pursuance of law and not inconsistent with this section and §§ 14-20-103, 14-20-104, and 14-20-114.
AR Code § 26-35-503 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 5 - Tax Payments|§ 26-35-503. Interest on public debt

 The tax levied to pay the interest on the public debt shall be collected in the United States currency and paid into the State Treasury in the currency collected.
AR Code § 26-35-702 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 7 - Tax Collection|§ 26-35-702. Location — Notice

 County sheriffs and county collectors shall be permitted to collect all taxes at the county seats of the respective counties, after having given notice to be published for four (4) weeks in some newspaper published in the county and by posting notices in three (3) public places in each township to the effect that taxes are due and payable at the time specified in § 26-35-501 and that the books will be kept at the county site of the county for the collection of taxes for the time mentioned.
AR Code § 26-35-801 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 8 - Judicial Appeals|§ 26-35-801. Appeals disposed of without delay

 The courts of this state shall expeditiously dispose of appeals from the county courts to the end that the revenues may be collected without unnecessary delay.
AR Code § 26-35-1004 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 10 - Records and Forms|§ 26-35-1004. Tax receipt form

 The county collector, whenever any taxes are paid, shall give the person paying them a receipt dated, numbered, and filled out so as to show by whom, on what, and amount of taxes paid, amount of land and personalty, and percentage rate at the foot of the receipts. The receipt shall be prepared for the purpose and, in case of land, distinctly specify it as it is described on the tax books. The receipt may be in the following form:   Click to view
AR Code § 26-35-1005 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 35 - Collection and Payment of Taxes Generally|Subchapter 10 - Records and Forms|§ 26-35-1005. Definition

 As used in this subchapter, “book” means either paper or computer storage and retrieval of tax information.
AR Code § 26-36-203 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 2 - Collection Generally|§ 26-36-203. Publication of delinquent personal property tax list

 “DELINQUENT PERSONAL TAX LIST The personal Tax Books of County reflect the following list of personal property to be delinquent for nonpayment of taxes for the year . Name School District No. Amount Due (ACRON, R. J. C-11 $21.35) (B & B MFG. CO. S-1 $167.06) STATE OF ARKANSAS COUNTY OF I, , Collector of Revenue within and for County in the State of Arkansas, do hereby certify that the personal tax books of County reflect the foregoing list of personal property to be delinquent for nonpayment of taxes for the year Witness my hand this day of , 20 COLLECTOR FOR County, Arkansas   Click to view form.
AR Code § 26-36-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 2 - Collection Generally|§ 26-36-205. List of delinquent officers

 The county collectors shall make a delinquent list of all delinquent clerks and other officers required to pay to the county collectors the amount of revenue received by them, to be called a “list of delinquent officers”.
AR Code § 26-36-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 2 - Collection Generally|§ 26-36-206. Distraint of goods to pay delinquent personal property taxes

 “The goods or chattels of the taxpayer listed above located within ___________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206. Under Arkansas Code § 26-34-101, the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201, a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt.”; and
AR Code § 26-36-210 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 2 - Collection Generally|§ 26-36-210. Counties under unit tax ledger system

 The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county.
AR Code § 26-36-211 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 2 - Collection Generally|§ 26-36-211. Liability of collector for property improperly sold

 Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom or upon which taxes have been paid or advertises for sale, offers to sell, or sells any real or personal property upon which the taxes have been paid for the year for which they shall be returned delinquent, advertised, offered for sale, or sold shall forfeit and pay to the owner of the property, or any other person interested therein or who may be injured thereby, a sum equal to double the taxes, penalty, and costs charged on the personal property or land together with the actual damages as may have been sustained. For any sum so recovered, the officer and his or her sureties shall be liable on his or her official bond.
AR Code § 26-36-213 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 2 - Collection Generally|§ 26-36-213. Delinquent taxes on mineral interests — Certified statement or account

 “DELINQUENT MINERAL INTEREST TAX LIST The Real Estate Tax Books of County reflect the following list of mineral interests to be delinquent for nonpayment of taxes for the year (The amount included in the “BASE DELINQUENCY” column may not include all penalties and costs and will not include interest and special improvement assessments that may be due at the time of payment.) NAME OF LEGAL BASE OWNER DESCRIPTION DELINQUENCY Brown, Bill pt. W ½ NE SW Sect 6 Twp 17 Rn 5 5 Acs $44.25 Doe, John Lot 3 Blk 5 Plainview Add. $31.25 Jones, John W ½ Lot 8 Blk 54 Meriweather Trust $42.24 Roe, Richard SW ¼ SE ¼ Sec 12 Twp 18E Rn 6E 40 Acs $37.25 NOTICE IS HEREBY GIVEN THAT said several tracts, lots or parts of lots will be held as delinquent for a one-year period from this date and then certified to the State of Arkansas, Commissioner of State Lands, for collection or to be sold, unless the delinquent taxes, penalties, and costs are paid before the end of the one-year period. (Date of Notice) Collector County.”; and   Click to view form.
AR Code § 26-36-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-302. Construction

 This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.
AR Code § 26-36-304 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-304. Remedy cumulative

 The collection remedy under this subchapter is in addition to and not in substitution for any other remedy available by law.
AR Code § 26-36-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-305. Setoffs for claimant agencies

 Subject to the limitations contained in this subchapter, the Revenue Division of the Department of Finance and Administration shall, upon request, render assistance in the collection of any delinquent account or debt owing to any claimant agency. This assistance shall be provided by setting off any refunds due the debtor from the division by the sum certified by the claimant agency as due and owing.
AR Code § 26-36-306 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-306. Minimum sum collectible

 A claimant agency shall not be allowed to effect final setoff and collect debts through use of the remedy established under this subchapter unless the debt is at least twenty dollars ($20.00). However, the Revenue Division of the Department of Finance and Administration may set off any lesser sum, regardless of this provision, which the Secretary of the Department of Finance and Administration shall establish as economically justifiable.
AR Code § 26-36-311 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-311. Appeals

 Appeals from action taken at hearing allowed under this subchapter shall be in accordance with the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
AR Code § 26-36-313 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-313. Notice of final setoff

 Upon the finalization of setoff under the provisions of this subchapter, the Revenue Division of the Department of Finance and Administration shall notify the debtor in writing of the action taken along with an accounting of the action taken on any refund. If there is an outstanding balance after setoff, the notice under this section shall accompany the balance when disbursed.
AR Code § 26-36-314 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-314. Priorities of claims

 Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter.
AR Code § 26-36-318 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-318. Interest

 Regardless of any other provision of law, no interest shall be paid any debtor on account of any amount set off under the provisions of this subchapter. Where a debtor receives a partial refund after setoff under this subchapter, he or she shall be entitled to interest only on that portion of the refund which he or she actually receives and only where such interest is otherwise provided by law.
AR Code § 26-36-320 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 36 - Collection of Delinquent Taxes|Subchapter 3 - Setoff Against State Tax Refund|§ 26-36-320. Rules

 The Secretary of the Department of Finance and Administration is authorized to prescribe forms and make all rules which he or she deems necessary in order to effectuate the intent of this subchapter.
AR Code § 26-37-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 1 - General Provisions|§ 26-37-107. Publication of delinquent list

 “DELINQUENT REAL ESTATE TAX LIST The Real Estate Tax Books of County reflect the following list of real property to be delinquent for nonpayment of taxes for the year (The amount included in the “Tax, Penalty and Cost” column may not include all penalties and costs and will not include interest and special improvement assessments that may be due at the time of payment.) NAME OF LEGAL BASE OWNER DESCRIPTION DELINQUENCY Brown, Bill pt. W ½ NE SW Sect 6 Twp 17 Rn 5 5 Acs $44.25 Doe, John Lot 3 Blk 5 Plainview Add. $31.25 Jones, John W ½ Lot 8 Blk 54 Meriweather Trust $42.24 Roe, Richard SW ¼ SE ¼ Sec 12 Twp 18E Rn 6E 40 Acs $37.25 NOTICE IS HEREBY GIVEN THAT said several tracts, lots or parts of lots will be held as delinquent for a one-year period from this date and then certified to the State of Arkansas, Commissioner of State Lands, for collection or to be sold, unless the delinquent taxes, penalties, and costs are paid before the end of the one-year period. (Date of Notice) Collector County.”   Click to view form.
AR Code § 26-37-110 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 1 - General Provisions|§ 26-37-110. No duty to maintain premises

 With respect to tax-delinquent real property certified to the state, the Commissioner of State Lands:   (1) Has no duty to preserve or maintain the premises;  (2) Is not liable for any costs incurred to correct, remove, or abate a condition concerning the tax-delinquent real property; and  (3) Is immune from liability for any claim for damages, costs, fees, or other relief or remedy based upon the condition of the tax-delinquent real property.
AR Code § 26-37-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 2 - Sale of Tax-Delinquent Lands|§ 26-37-206. Void sales

 If the taxes charged on any land or lot, or part thereof, are regularly paid, and the land or lot erroneously returned delinquent and sold for taxes, the sale of the land or lot shall be void and the money paid by the purchaser at such a void sale shall be returned to him or her by the officer having the money in charge, on the order of the county court that the land was erroneously returned delinquent and sold for taxes.
AR Code § 26-37-207 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 2 - Sale of Tax-Delinquent Lands|§ 26-37-207. Invalid donation by state

 If the title of any person holding lands by virtue of a donation deed from the state shall, for any cause, be determined to be invalid in any action brought by or against him or her at law or in equity, then such donor, his or her heirs, successors, and assigns, shall be entitled, in addition to all other available remedies, to a lien upon the lands for the amount of the taxes, penalty, and costs for which the lands were originally forfeited and sold, plus all taxes on the lands which have subsequently been paid by the purchaser, his or her heirs, successors, and assigns, together with all taxes and improvement district assessments which may have been paid on the lands following the donation, with interest on the amount paid for the lands and on the taxes and assessments from the respective dates of payment until repaid at the rate of six percent (6%) per annum. The court rendering judgment or decree against the validity of the donation shall declare and enforce the lien.
AR Code § 26-37-208 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 2 - Sale of Tax-Delinquent Lands|§ 26-37-208. Wrong name in tax book

 No sale of any land or lot for delinquent taxes shall be considered invalid on account of its having been charged on the tax book in any other name than that of the rightful owner if the land or lot is, in other respects, sufficiently described on the tax books and the taxes for which the land or lot is sold are due and unpaid at the time of the sale.
AR Code § 26-37-211 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 2 - Sale of Tax-Delinquent Lands|§ 26-37-211. Purchaser of timber rights

 The sale of timber rights for delinquent taxes shall vest the purchaser with whatever right to enter, cut, and remove the timber that was possessed by the former owner.
AR Code § 26-37-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 4 - Collection and Enforcement|Chapter 37 - Sale or Forfeiture of Real Property|Subchapter 3 - Redemption of Realty to Be Sold for Taxes|§ 26-37-305. Rights of persons under a mental incapacity, minors, and members of the United States Armed Forces

 Land owned by a person under a mental incapacity, a minor, or a member of the United States Armed Forces during time of war that is sold for taxes may be redeemed within two (2) years after the mental incapacity is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war.