reglab/housing_qa huggingface dataset:
AR Code § 14-86-901 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 9 - Extending Collection of Tax in Improvement District|§ 14-86-901. Applicability

 This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.
AR Code § 14-86-902 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 9 - Extending Collection of Tax in Improvement District|§ 14-86-902. County clerk's commission

 In all counties in this state in which the county clerks are required by law to extend any improvement taxes, whether the taxes are from municipal, suburban, road, fire, drainage district, or otherwise, the county clerk of any such county shall receive, for his services in extending the tax annually upon the books of his county, a commission necessary to reimburse the clerk for the cost of extending the taxes. However, in no event may the commission exceed two percent (2%) of the amount so extended.
AR Code § 14-86-903 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 9 - Extending Collection of Tax in Improvement District|§ 14-86-903. Additional deputy clerks

 County clerks are authorized to employ additional deputies to handle the additional work load imposed. They may pay the deputies salaries up to the sum of three thousand six hundred dollars ($3,600) per annum. However, these salaries shall never exceed the receipts from the commissions allowed by this subchapter.
AR Code § 14-86-904 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 9 - Extending Collection of Tax in Improvement District|§ 14-86-904. Tax collector's commission

 In counties operating under the unit tax ledger system, the county tax collector shall receive a commission of two percent (2%) for extending the improvement taxes and a commission of an additional two percent (2%) for collecting them.
AR Code § 14-86-905 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 9 - Extending Collection of Tax in Improvement District|§ 14-86-905. Additional deputy tax collectors

 County tax collectors shall be authorized to employ additional deputies subject to the limitations in § 14-86-903.
AR Code § 14-86-1001 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 10 - Collection of Delinquent Improvement District Taxes or Assessments|§ 14-86-1001. Authority and responsibility generally

 (a) All authority and responsibility vested in the circuit clerk or chancery clerk for the collection of delinquent taxes or assessments of improvement districts are transferred to and vested in the tax collector in each county.  (b) The tax collector shall perform all actions in the matter of collecting delinquent taxes and assessments of improvement districts required of the clerks and shall be entitled to such fees therefor as is provided by law for these clerks.  (c) All laws in effect in this state relating to the collection of delinquent taxes or assessments of improvement districts which refer to the collection of these taxes by the circuit or chancery clerk shall be deemed to be applicable to the tax collector in each county.
AR Code § 14-86-1002 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 10 - Collection of Delinquent Improvement District Taxes or Assessments|§ 14-86-1002. Remission of delinquent penalties

 The board of improvement of any levee, drainage, street improvement, and other districts, however created, may remit, by resolution duly adopted of a general character applicable alike to all lands and property assessed in the districts for taxes, all that part of any penalty which has accrued upon delinquent tax assessments, in excess of ten percent (10%) for these tax delinquencies.
AR Code § 14-86-1003 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 10 - Collection of Delinquent Improvement District Taxes or Assessments|§ 14-86-1003. Relief from penalties in apportioned assessment

 (a) On any acreage tract of land embraced in any municipal improvement district located in the municipality, where two (2) or more property owners own different portions of such an acreage tract, the benefits to which were assessed as a unit or with one (1) assessment of benefits for the entire tract, and a majority of the property owners desire to pay their just part of the assessment of benefits but cannot pay it because the assessment is on the entire tract and not apportioned to each parcel of the tract as owned, any one of the respective owners may apply to a court of competent jurisdiction for an apportionment of the assessment, making the other owners of the tract embraced in the unit assessment defendants.  (b) Upon payment of the apportioned assessment as fixed by the court, the person so paying shall be relieved of all penalties accruing prior to the apportionment of the assessment as fixed by the court.
AR Code § 14-86-1101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally|§ 14-86-1101. Definition

 As used in this subchapter, unless the context otherwise requires, “real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any other real property.
AR Code § 14-86-1102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally|§ 14-86-1102. Applicability

 The provisions of this subchapter do not apply to the counties of Hot Spring, Boone, Lawrence, Faulkner, White, Sevier, and Stone.
AR Code § 14-86-1103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally|§ 14-86-1103. Lists of delinquent realty

 (a) All taxes or assessments levied on the real property in any road improvement, drainage, levee, or fencing district in this state, to which this subchapter applies, if not paid on or before October 1 of the year in which it is due, as required by law, shall be delinquent. The tax collector of the county in which the property is situated shall, in those districts where it is his duty to do so, on or before October 15, make out a list of the real property so delinquent.  (b) The list shall include:  (1) The name of the supposed owner as it appears on the tax books;  (2) A description of the property; and  (3) The amount of the tax due thereon.    (c) Before the list is filed, the collector shall make an affidavit that it is true and correct.  (d) A separate list shall be made for each improvement district.
AR Code § 14-86-1104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally|§ 14-86-1104. Recording of delinquent list

 (a) The county tax collector shall record the list in a well-bound book kept by him for that purpose preceding the list by a caption, which may be in substance as follows:  (b)  (1) Then shall be copied the delinquent list filed by the collector together with the names of the supposed owners and the certificate of the collector and the date of the filing, and the collector shall add the penalty prescribed by law to the tax.  (2)  (A) The collector shall append at the foot of the list a certificate that it is a true copy of the list filed by the collector.  (B)  (i) The certificate shall show the date of filing and recording of the delinquent list.  (ii) The certificate shall be conclusive evidence that the list was filed and recorded as stated in the certificate.          “The lands, town lots, railroads, tramroads, and bridges returned delinquent in (stating corporate name of the district) for the nonpayment of taxes due said district for the year 19 , together with tax, penalty and cost chargeable thereon are contained and described in the following list.”   Click to view form.
AR Code § 14-86-1105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally|§ 14-86-1105. Redemption of land on delinquent list

 (a) Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other real property included in the list shall apply to the county tax collector.  (b) Upon the payment of the tax, penalty, interest, and costs, the collector shall issue a redemption certificate in triplicate, a copy of which shall be sent to the secretary of the board of improvement of the district. A copy shall also be sent to the treasurer of the district, or the depository, if one. The collector shall immediately remit the amount of the tax, penalty, and interest to the treasurer of the depository of the district and shall mark opposite the tract by whom redeemed and the date of the payment.  (c) For his services on filing and recording the list, the collector shall be entitled to the sum of ten cents (10¢) per tract, which shall be added as cost and, if not redeemed by the owner, paid by the district.  (d) If the lands are redeemed, the collector shall be entitled to the sum of one dollar ($1.00) per tract as a redemption fee, which sum, with the cost of recording, shall be paid by the party redeeming and charged as cost against the tract.
AR Code § 14-86-1106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally|§ 14-86-1106. Suit for collection of taxes

 (a)  (1) When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence a suit, they shall obtain a certified copy of the list from the county tax collector, which shall be filed with the complaint and taken as a part thereof.  (2) For making the list, the county tax collector shall be entitled to ten cents (10¢) per tract, which shall be taxed as costs in the suit.    (b) No suit for the collection of delinquent taxes shall be brought after three (3) years from date they became delinquent.
AR Code § 14-86-1201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1201. Definitions

 As used in this subchapter, unless the context otherwise requires:   (1) “Real property” means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any and all other real property embraced in the district;  (2) “Per tract” means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector;  (3) “Collector” means any and all persons, by whatever official title known, or whether known by an official title or not, who shall have in his custody or possession the tax books for the purpose of collecting taxes as set out in § 14-86-1205.
AR Code § 14-86-1202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1202. Applicability

 (a)  (1) The provisions of this subchapter shall apply only to those counties which have a population as shown by the last federal census in excess of seventy-five thousand (75,000) inhabitants.  (2)  (A) The tax collecting officer of every improvement district as set out in this subchapter which embraces lands situated within a county having a population in excess of seventy-five thousand (75,000) inhabitants, but the principal office of which or the office of the tax collecting officer of which is located in a county not having a population in excess of seventy-five thousand (75,000) inhabitants, shall, within sixty (60) days and in the manner required in this subchapter of the tax collecting officers of districts the boundaries of which are located wholly within counties having a population in excess of seventy-five thousand (75,000) inhabitants, make and certify to the county tax collector of a county having a population in excess of seventy-five thousand (75,000) inhabitants lists showing the lands situated within the last named county the taxes payable upon which to the district shall have become delinquent.  (B) The last named collector shall be subject to the same fines and damages as set out in § 14-86-1203.      (b) The provisions of this subchapter shall not be applicable to improvement districts which embrace lands situated within three (3) or more counties.
AR Code § 14-86-1203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1203. Penalty — Damages

 (a)  (1) Any collector of taxes as designated in § 14-86-1205 who shall fail or refuse to make, certify, and file with the county tax collector the delinquent lists named in this section, within the time provided in this subchapter, shall be deemed guilty of a misdemeanor and upon conviction shall be fined in the sum of ten dollars ($10.00).  (2) Each day intervening between the expiration of the time allowed the collector for filing the list and the actual filing of it shall constitute a separate offense and shall be punishable as provided in this section.    (b)  (1) The district may recover of and from the collector or his bondsmen, or both, any amount of damages it may sustain by reason of the failure or refusal of the collector to comply with the provisions of this subchapter. However, in no event shall any such district recover an amount exceeding the total amount of the taxes so delinquent, together with its costs expended.  (2) Any court of competent jurisdiction in the county shall have jurisdiction to fix the damages, if any, sustained by any district as set out in this section.
AR Code § 14-86-1204 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1204. Time when taxes delinquent

 In case of any district, as set out in § 14-86-1205 where no time is fixed at which the taxes therein become delinquent, if not paid, they shall become delinquent at the expiration of ninety (90) days from the date they become due and payable.
AR Code § 14-86-1205 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1205. Lists of delinquent realty

 (a)  (1) All taxes or assessments not delinquent but levied on the real property of this state in any road improvement district, fencing district, levee district, bridge district, drainage district, sewer district, street improvement district, sidewalk district, water district, light district, gas district, or any other district organized for the purpose of making any character of local improvements authorized by law, whether the district is situated within the corporate limits of a city or town, or otherwise, if not paid within the time provided for the payment thereof, shall be delinquent. The city collector, town collector, or any other person by whatever official title known, except the ex officio collector of the county where such property is situated, having in his custody or possession tax books for the purpose of collecting the taxes in any district, shall make out and file a list of all real property of the county becoming delinquent. This shall be done within sixty (60) days after any delinquency. This list shall be filed with the county tax collector of the county in which the property is situated, upon a form to be approved by the county tax collector.  (2) The ex officio collector of the county shall, in all respects, be subject to and shall comply with the provisions of this subchapter except that he shall file with the county tax collector the delinquent lists required by this subchapter within one hundred (100) days from the date the taxes become delinquent in his office.    (b) The list shall be preceded with a caption, which may be in substance, as follows:  (c) The list shall include:  (1) The name of the supposed owner as it appears on the tax books;  (2) A description of the property; and  (3) The amount of tax due thereon.    (d)  (1) On the list, the collector shall append his affidavit that it is true and correct.  (2) The affidavit shall also state the time the list became delinquent.    (e) The taxes shown delinquent by the list shall be designated as the delinquent taxes for the year in which they became payable.  (f) A separate list shall be made for each improvement district.  (g) On the margin of the lists, provisions shall be made for the extension of penalty and cost and for the redemption of the property.    “The lands, town lots, railroads, tramroads, bridges and other property returned delinquent in (stating the corporate name of the district) for the nonpayment of taxes due said district for the year 19 with the tax chargeable thereon, are contained and described in the following list:”   Click to view form.
AR Code § 14-86-1206 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1206. Filing of lists

 (a) Upon the filing of any list as provided in § 14-86-1205, the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost.  (b)  (1) At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list.  (2) The certificate shall be taken as conclusive evidence that the list was filed as stated therein.
AR Code § 14-86-1207 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1207. Redemption of land on delinquent list

 (a) Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other property included in the list shall apply to the county tax collector.  (b) Upon the payment of the tax penalty and cost, the collector shall issue a redemption certificate in triplicate, a copy of which shall be furnished to the board of commissioners of the district and a copy to be retained by the collector, and he shall mark opposite the tract by whom redeemed and the date of the redemption.  (c) The collector shall immediately remit the amount of the tax and penalty so collected to the treasurer, or depository of the district, or other person authorized to receive it.  (d) For his services in filing the list and extending the tax, penalty, and cost thereon, and in issuing certificate of redemption, the collector shall be entitled to the sum of fifty cents (50¢) per tract, which shall be added at the time of the filing of the list and shall be charged as costs against the district and paid into the general revenue fund of the county, when collected, as other costs.
AR Code § 14-86-1208 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000|§ 14-86-1208. Suit for collection of taxes

 (a)  (1) When the board of improvement or anyone authorized by law to file suit for the collection of these delinquent taxes desires to commence a suit, they shall obtain a certified copy of the remaining delinquent property on the list from the county tax collector, which shall be filed with the complaint, within ten (10) days thereafter, and taken as part thereof.  (2) The collector making the list shall be entitled to ten cents (10¢) per tract payable in advance, which shall be taxed as costs in the suit.    (b)  (1) The chancery court of the county, by proper order entered in the case, may permit the collector to furnish the list to the board or may permit anyone authorized by law to file suit for the collection of the delinquent taxes, without requiring payment in advance.  (2) In this event, the collector's fees for making and certifying the list shall be taxed as costs in the case and become payable out of any fund collected from the delinquent property.    (c) No suit for the collection of the delinquent taxes shall be brought after three (3) years from the date the taxes become delinquent.
AR Code § 14-86-1301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 13 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 150,000|§ 14-86-1301. Applicability

 This subchapter shall only apply to counties having a population in excess of one hundred fifty thousand (150,000) inhabitants, according to the most recent federal census.
AR Code § 14-86-1302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 13 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 150,000|§ 14-86-1302. Construction

 The provisions of this subchapter shall not be construed to affect any other costs which may have been or may be assessed by the chancery court in an action filed therein for the collection of delinquent improvement district assessments.