reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-202 - [Repealed]

Repealed by Act 2021, No. 1065,§ 1, eff. 7/28/2021.
Acts 1883, No. 114, § 127, p. 199; C. & M. Dig., § 10083; Acts 1925, No. 156, § 1; Pope's Dig., § 13844; A.S.A. 1947, § 84-1002.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-204 - Striking of names on list

(a)
The delinquent list, together with the fees allowed to any county collector, shall be delivered to his or her successor, and it shall be returned to the county clerk by the outgoing county collector for that purpose, and so on until the whole shall be collected.
(b)
After the list has been returned two (2) years, the county court shall have power to strike all names of persons who, in the opinion of the county court, own no property out of which the taxes due on the list can be made by sale or otherwise.
(c)
The county court shall have the authority to strike off the delinquent and assessment list at any time the names of persons who own mobile homes which are assessed as real property, improvement only, who, in the opinion of the county court, have vacated the jurisdiction or own no property out of which the taxes due can be made by sale or otherwise.
Acts 1883, No. 114, § 126, p. 199; C. & M. Dig., § 10080; Pope's Dig., § 13841; Acts 1983, No. 674, § 1; A.S.A. 1947, § 84-1004.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 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".
Rev. Stat., ch. 128, § 65; C. & M. Dig., § 10081; Pope's Dig., § 13842; A.S.A. 1947, § 84-1005.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-207 - Garnishment proceedings authorized

(a)
(1)
If the tax upon personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise of a person, association, or corporation remains unpaid after October 15 in any year and the county collector is unable to find any personal property of the person, association, or corporation on which to levy to make the taxes due, then the county collector shall present the account for taxes to any person who may be indebted to the person, association, or corporation, and demand the payment of the taxes.
(2)
The person to whom the account for taxes is presented shall pay over to the county collector the amount of the taxes that the person owes up to the amount of the debt and take the county collector's receipt for the payment. The receipt shall be taken in all courts of this state as payment on the taxpayer's indebtedness to the full amount expressed on the county collector's receipt.
(b)
If the person should fail or refuse, on demand, to pay over the amount of the tax that he or she owes to the county collector, the county collector shall file a statement of the amount of the tax with the person so refusing, which shall operate as a garnishment upon the person so served. The county collector shall proceed to collect the taxes in the manner fixed by law in cases of garnishment.
(c)
No person shall be compelled to pay any debt before it may be due nor a greater amount than he or she may be owing the person, corporation, or association.
(d)
The cost of garnishment shall be paid by the party refusing to pay the taxes when so requested.
Acts 1883, No. 114, § 119, p. 199; 1887, No. 92, § 43, p. 143; C. & M. Dig., § 10069; Pope's Dig., § 13830; A.S.A. 1947, § 84-1016; Acts 2011, No. 175, § 12.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-208 - Delinquent taxpayer relocating to another county

(a)
Each county collector in making returns of the delinquent lists of personal property to the county clerk shall note on the margin of the returns the county in this state to which any delinquent taxpayer may have removed or resides in, with the date of his or her removal, if the county collector is able to ascertain that fact.
(b)
The county clerk shall immediately forward to the county clerk of any county of this state, which any delinquent taxpayer has removed to or resides within, a certified statement or account of the taxes so assessed and not paid. The certified statement shall specify the value of the property on which the taxes were levied and the amount of the taxes levied thereon, with the penalty and cost. The county collector shall proceed to collect the delinquent taxes in the same manner, and with like authority, as prescribed in this subchapter for collecting delinquent taxes upon personal property and shall make return thereof to the county collector of the proper county.
Acts 1883, No. 114, § 125, p. 199; C. & M. Dig., §§ 10078, 10079; Pope's Dig., §§ 13839, 13840; A.S.A. 1947, § 84-1018.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-209 - Time and manner - Returns

(a)
The county collector may collect, at any time, all delinquent personal property tax in his or her county, or any that may be sent from another county, by the sale of property or otherwise, and the county collector shall make returns of the amount so collected to the proper counties and officers.
(b)
(1)
The county collector shall pay over to the county treasurer on the first day of each month or within ten (10) days after the first day of each month all amounts collected for his or her county under this section.
(2)
However, upon a certificate of distribution of the amounts collected under this section being prepared by the county clerk, county collector, or other county officer designated pursuant to §
26-28-102(a)
, which certificate shall be issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds the amount due each fund.
(c)
(1)
All costs associated with such delinquent personal property taxes shall be prorated to the original taxing entities.
(2)
All penalties shall be deposited as county revenues into the county general fund.
(d)
For purposes of this section, the costs and penalties associated with delinquent personal property taxes shall not be considered a portion of the county collector's revenue in calculating excess commissions.
Amended by Act 2023, No. 472,§ 4, eff. 8/1/2023.
Amended by Act 2017, No. 197,§ 1, eff. 8/1/2017.
Amended by Act 2013, No. 958,§ 3, eff. 8/16/2013.
Acts 1883, No. 114, § 125, p. 199; C. & M. Dig., §§ 10078, 10079; Pope's Dig., §§ 13839, 13840; A.S.A. 1947, § 84-1018; Acts 1997, No. 213, § 1; 1999, No. 1078, § 88; 2009, No. 721, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 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.
Acts 1965, No. 114, § 1; A.S.A. 1947, § 84-1020.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 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.
Acts 1883, No. 114, § 114, p. 199; C. & M. Dig., § 10047; Pope's Dig., § 13806; A.S.A. 1947, § 84-1019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-212 - Delinquent ad valorem taxes on interests in oil or gas

(a)
(1)
When the ad valorem taxes on working interests, royalty interests, or overriding royalty interests in oil or gas of any taxpayer is delinquent for a period of one hundred eighty (180) days or more, any one (1) or more taxing units which are entitled to a portion of the delinquent taxes when collected shall have a cause of action against the delinquent taxpayer for that portion of the delinquent taxes and costs of collection, including the penalty and interest thereon, to which the taxing units are entitled, plus a reasonable attorney's fee.
(2)
(A)
Any such action shall be brought in the circuit court of the county in which the delinquent taxpayer resides or in which property of the delinquent taxpayer is situated.
(B)
Any judgment awarded a taxing unit in such cause of action shall be enforceable to the same extent and in the same manner as other civil judgments.
(b)
(1)
Any taxpayer offering to redeem tax-delinquent property after an action has been filed as authorized in this section shall be required to pay costs, including attorney fees, incurred by any taxing unit in pursuing its remedies under this section.
(2)
When any judgment rendered against a delinquent taxpayer pursuant to this section is satisfied, the tax liability on the property and the amount required to be paid to redeem the property shall be reduced by the amount of the taxes, penalty, and interest included in the judgment.
Acts 1985, No. 1089, §§ 1, 2; A.S.A. 1947, §§ 84-1022, 84-1023.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-301 - Purposes

(a)
The purpose of this subchapter is to establish as policy that all claimant agencies and the Revenue Division of the Department of Finance and Administration shall cooperate in identifying debtors who:
(1)
Qualify for refunds from the division; and
(2)
Owe money to the state, to an Arkansas county, city, or town, or to a housing authority created under §
14-169-101
et seq., through its various claimant agencies.
(b)
It is also the intent of this subchapter that procedures be established for setting off against any such refund the sum of any debt owed to the state, to an Arkansas county, city, or town, or to a housing authority created under §
14-169-101
et seq.
Acts 1983, No. 372, § 1; A.S.A. 1947, § 84-4901; Acts 2003, No. 1023, § 1; 2003, No. 1800, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-302 - Construction

This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.
Acts 1983, No. 372, § 1; A.S.A. 1947, § 84-4901.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Acts 1983, No. 372, § 3; A.S.A. 1947, § 84-4903.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Acts 1983, No. 372, § 5; A.S.A. 1947, § 84-4905.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Amended by Act 2019, No. 910,§ 3691, eff. 7/1/2019.
Acts 1983, No. 372, § 4; 1985, No. 987, § 2; A.S.A. 1947, § 84-4904.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-307 - Submission of claims - Information

(a)
All claimant agencies shall submit, for collection under the procedure established by this subchapter, all debts which they are owed, except in cases where the agencies are advised by the Attorney General not to submit a claim because the validity of the debt is legitimately in dispute, because an alternative means of collection is pending and believed to be adequate, or because such a collection attempt would result in a loss of federal funds.
(b)
As a condition precedent to setoff, all claimant agencies shall obtain the full name and Social Security number and submit this information to the Revenue Division of the Department of Finance and Administration and, whenever possible, also obtain and submit the address and any other identifying information required by rules promulgated by the division pursuant to the authority of §
26-36-320
for any person for which the claimant agencies provide any service or transact any business and who the claimant agencies can foresee may become a debtor under the terms of this subchapter.
Acts 1983, No. 372, § 3; A.S.A. 1947, § 84-4903.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-308 - Procedure for setoff generally

(a)
(1)
A claimant agency seeking to attempt collection of a debt through setoff shall notify, in writing, the Revenue Division of the Department of Finance and Administration and supply the debtor's name, Social Security number, and any other information necessary to identify the debtor whose refund is sought to be set off.
(2)
Notification to the division and the furnishing of identifying information must occur on or before December 1 in the year preceding the calendar year during which the refund would be paid. Additionally, subject to the notification deadline specified, the notification shall be effective only to initiate setoff for claims against refunds that would be made in the calendar year subsequent to the year in which notification is made to the division.
(b)
(1)
The division shall determine whether the debtor to the claimant agency is entitled to a refund.
(2)
Upon determination by the division that a debtor specified by a claimant agency qualifies for such a refund and that a refund is pending, the division shall specify its sum and indicate the debtor's address as listed on the tax return.
(3)
Each claimant agency must submit all claims for any year for collection under this subchapter to the division at one (1) time.
(4)
Claims to be set off shall be submitted in a form compatible with the data processing equipment of the division, or the submitting claimant agency shall pay the actual cost of converting their list of claims to a form which can be used by the division for effecting setoff.
(c)
Unless stayed by court order, the division shall, upon certification as provided in this subchapter, set off the certified debt against the refund to which the debtor would otherwise be entitled.
Acts 1983, No. 372, § 6; A.S.A. 1947, § 84-4906; Acts 1993, No. 403, § 22.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-309 - Notification of debtor

(a)
The claimant agency shall provide written notice to the debtor whose debt has been certified to the Revenue Division of the Department of Finance and Administration of its intention to intercept the debtor's tax refund.
(b)
(1)
The contents of the written notification to the debtor and the division's copy of the setoff claim shall clearly set forth:
(A)
The basis for the claim to the refund;
(B)
The intention to apply the refund against the debt to the claimant agency;
(C)
The debtor's opportunity to give written notice of intent to contest the validity of the claim before the claimant agency within thirty (30) days of the date of the mailing of the notice;
(D)
The mailing address to which the application for a hearing must be sent; and
(E)
The fact that failure to apply for a hearing in writing within the thirty-day period will be deemed a waiver of the opportunity to contest the claim causing final setoff by default.
(2)
The notification form shall be approved by the Secretary of the Department of Finance and Administration.
(c)
The written application by the debtor for a hearing shall be effective upon mailing the application postage prepaid and properly addressed to the claimant agency.
Amended by Act 2019, No. 910,§ 3692, eff. 7/1/2019.
Acts 1983, No. 372, § 7; 1985, No. 987, § 3; A.S.A. 1947, § 84-4907.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-310 - Hearing procedure

(a)
If a claimant agency receives written application of the debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall grant a hearing according to procedures established under the Arkansas Administrative Procedure Act, §
25-15-201
et seq. Additionally, it shall be determined at the hearing whether the claimed sum asserted as due and owing is correct, and if not, an adjustment to the claim shall be made.
(b)
Pending final determination at hearing of the validity of the debt asserted by the claimant agency, no action shall be taken in furtherance of collection through the setoff procedure allowed under this subchapter.
(c)
No issues may be considered at the hearing which have been previously litigated.
Acts 1983, No. 372, § 8; A.S.A. 1947, § 84-4908.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Acts 1983, No. 372, § 9; A.S.A. 1947, § 84-4909.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-312 - Certification of debt

(a)
Upon final determination, through hearing provided for by this subchapter, of the debt due and owing the claimant agency or upon the debtor's default for failure to contest the claimant agency's right to setoff as provided for in this subchapter, mandating timely request for review of the asserted basis for setoff, the Revenue Division of the Department of Finance and Administration shall hold for setoff any refund as defined in this subchapter determined to be available to the individual debtor.
(b)
Any changes to the original debt certified will be accepted only if the new amount is less than the debt originally certified. Such changes will be forwarded to the division in writing and in a format acceptable to the division. Debtors' names may be deleted from the debt certification listing upon written notice to the division by the claimant agency.
(c)
Upon determination that a refund is available to a debtor who has previously been certified as owing a debt to the claimant agency, the division shall finalize the setoff by transferring the refund amount, up to the amount of the debt certified, to the claimant agency and by refunding any remaining balance to the debtor.
Acts 1983, No. 372, § 10; 1985, No. 987, § 4; A.S.A. 1947, § 84-4910.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Acts 1983, No. 372, § 11; A.S.A. 1947, § 84-4911.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-316 - Disposition of proceeds collected

(a)
Upon effecting final setoff, the Revenue Division of the Department of Finance and Administration shall periodically write checks to the respective claimant agencies for the net proceeds collected on their behalf.
(b)
(1)
For purposes of this subchapter, five percent (5%) of the proceeds collected by the division through setoff shall represent the division's cost of effecting setoff, and these costs shall be charged to the respective claimant agency as a collection assistance fee.
(2)
The collection assistance fees paid to the division shall be deposited into the State Treasury for credit to the Constitutional Officers Fund and the State Central Services Fund.
Amended by Act 2021, No. 1065,§ 2, eff. 7/28/2021.
Acts 1983, No. 372, § 13; 1985, No. 987, § 5; A.S.A. 1947, § 84-4913; Acts 1991, No. 1154, § 1; 2003, No. 1023, § 2[4]; 2003, No. 1800, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-317 - Accounting of payments

(a)
(1)
Simultaneously with the transmittal of a check for net proceeds collected to a claimant agency, the Revenue Division of the Department of Finance and Administration shall provide the claimant agency with an accounting of the setoffs finalized for which payment is being made.
(2)
The accounting shall, whenever possible, include:
(A)
The full names of the debtors;
(B)
The debtors' Social Security numbers;
(C)
The gross proceeds collected per individual setoff;
(D)
The net proceeds collected per setoff; and
(E)
The collection assistance fee charged per setoff.
(b)
Upon receipt by a claimant agency of a check representing net proceeds collected on a claimant agency's behalf by the division and an accounting of the proceeds as specified under this section, the claimant agency shall credit the debtor's obligation with the gross proceeds collected.
Acts 1983, No. 372, § 14; A.S.A. 1947, § 84-4914.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Acts 1983, No. 372, § 18; A.S.A. 1947, § 84-4918.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-319 - Disclosure of information

(a)
Notwithstanding §
26-18-303
or any other provisions of law prohibiting disclosure by the Revenue Division of the Department of Finance and Administration of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency, all information exchanged among the division, claimant agency, and the debtor which is necessary to accomplish and effectuate the intent of this subchapter is lawful.
(b)
The information obtained by a claimant agency from the division in accordance with the exemption allowed by subsection (a) of this section shall only be used by a claimant agency in the pursuit of its debt collection duties and practices, and any person employed by or formerly employed by a claimant agency who discloses any such information for any other purpose, except as otherwise allowed by §
26-18-303
, shall be penalized in accordance with the terms of that statute.
Acts 1983, No. 372, § 15; A.S.A. 1947, § 84-4915.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 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.
Amended by Act 2019, No. 910,§ 3696, eff. 7/1/2019.
Acts 1983, No. 372, § 16; A.S.A. 1947, § 84-4916.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 36 - COLLECTION OF DELINQUENT TAXES (§§ 26-36-201 — 26-36-321) › Subchapter 3 - SETOFF AGAINST STATE TAX REFUND (§§ 26-36-301 — 26-36-321) › Section 26-36-321 - Setoff for debt to Internal Revenue Service

(a)
The Secretary of the Department of Finance and Administration may enter into an agreement with the Internal Revenue Service to setoff state income tax refunds to satisfy a past-due and legally enforceable debt to the Internal Revenue Service.
(b)
This subchapter shall apply to the setoff authorized by this section, except to the extent that any provision conflicts with this section.
(c)
In addition to the applicable requirements and procedures under this subchapter, a setoff is not allowed for debts to the Internal Revenue Service unless the Internal Revenue Service complies with all notice and procedural requirements under federal law concerning the levy of a state tax refund.
(d)
The setoff and payment to the Internal Revenue Service of an income tax refund due to a taxpayer in this section shall be made from a refund amount due to the taxpayer after the setoff of the taxpayer's refund to claimant agencies other than the Internal Revenue Service.
Amended by Act 2019, No. 910,§ 3697, eff. 7/1/2019.
Acts 2009, No. 713, § 2; 2011, No. 983, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-101 - Transfer of tax-delinquent lands

(a)
(1)
(A)
All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale.
(B)
The Commissioner of State Lands may accept an electronic certification of tax-delinquent parcels from a county.
(2)
Tax-delinquent lands shall not be sold at the county level.
(b)
The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands.
(c)
Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands.
Amended by Act 2013, No. 553,§ 2, eff. 8/16/2013.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1993, No. 791, § 2; 1995, No. 660, § 1; 2011, No. 175, § 13.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-102 - Publication of notice - Fee

(a)
The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county:
(1)
A list of real property not previously redeemed;
(2)
The names of the owners of record;
(3)
The amount of the taxes, penalties, interest, and costs necessary to be paid to redeem the property;
(4)
The date upon which such period of redemption expires; and
(5)
Notice that unless the property is redeemed prior to the expiration of the period of redemption, the lands will be forfeited to the state.
(b)
Fees for the publication shall be the same as set forth in §
26-37-107
.
Amended by Act 2019, No. 310,§ 6, eff. 7/24/2019.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-103 - Verification by county assessor

(a)
Prior to certification to the Commissioner of State Lands, the county assessor shall:
(1)
Verify the assessment to establish value on all parcels to be certified;
(2)
Verify the name and last known address of the owner of record of the tax-delinquent parcel; and
(3)
Determine whether the tax-delinquent parcel exists.
(b)
If the parcel is found to be nonexistent, the county assessor shall remove the delinquent entry from the assessment rolls.
(c)
A tax-delinquent parcel shall not be transmitted by certification to the Commissioner of State Lands without the county assessor's verification.
(d)
In the event the Commissioner of State Lands determines the tax-delinquent parcel is incorrectly certified for failure to meet the requirements of this section, the Commissioner of State Lands shall return the tax-delinquent parcel with the invalid certification to the county.
Amended by Act 2023, No. 172,§ 2, eff. 8/1/2023.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-104 - Costs of notices

(a)
All costs of notice shall be added to the costs to be collected from the purchaser or redeemer.
(b)
Costs of notice shall include, but not be limited to, certified mail costs, newspaper and catalog costs, and title work.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 2005, No. 1231, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-105 - Collection fee - Definition

(a)
The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold.
(b)
The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands.
(c)
(1)
However, the collection fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing or filing the deed.
(2)
As used in subdivision (c)(1) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.
Amended by Act 2019, No. 673,§ 2, eff. 7/24/2019.
Acts 1983, No. 626, § 1; A.S.A. 1947, § 84-1126; Acts 1987, No. 814, § 5; 1995, No. 714, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-106 - Recording of delinquent list

(a)
(1)
The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.
(2)
The list shall be a permanent public record and open to the inspection of the public at all times.
(b)
The county officer designated by the quorum court under §
26-28-102
shall certify that the total amount of tax-delinquent lands in the permanent record under subsection (a) of this section is equal to the credit allowed the county collector for tax-delinquent lands on the current tax settlement.
(c)
The record, so certified, shall be evidence of the facts contained in the list and certificate.
Acts 1883, No. 114, § 128, p. 199; 1887, No. 92, §§ 46, 47, p. 143; C. & M. Dig., §§ 10084, 10085; Acts 1933, No. 250, §§ 5, 6; 1933 (1st Ex. Sess.), No. 16, § 5; Pope's Dig., §§ 13846-13848; A.S.A. 1947, § 84-1102; Acts 1987, No. 814, § 1; 1993, No. 403, § 23; 2005, No. 1231, § 2; 2011, No. 617, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 26-37-109 - Redemption of tax-delinquent lands not transferred

(a)
(1)
A county collector may charge a fee of two dollars and fifty cents ($2.50) for the issuance of each certificate of land redemption for each parcel of tax-delinquent land redeemed in the county collector's office.
(2)
The fee under this subsection shall be deposited into the county general fund.
(b)
The county collector shall accept payment for the redemption of tax-delinquent land that has not been transferred to the Commissioner of State Lands.
(c)
The county collector shall pay over to the county treasurer on the first of each month or within ten (10) days thereafter all amounts collected under this section. However, upon a certificate of distribution of the amounts collected under this section being prepared by the county clerk, county collector, or other county officer designated pursuant to §
26-28-102(a)
, which certificate of distribution shall be issued on or before the fifteenth day of each month, the county treasurer shall transfer to the various funds the amount due each fund, such as the county, school, or municipality fund, from the amounts collected under this section.
Amended by Act 2023, No. 472,§ 5, eff. 8/1/2023.
Acts 1987, No. 361, § 1; 1989, No. 393, § 1; 1995, No. 232, § 10; 2011, No. 617, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-37-101 — 26-37-110) › Section 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.
Added by Act 2015, No. 1227,§ 1, eff. 7/22/2015.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-201 - Publication of notice - Fee - Definition

(a)
(1)
The Commissioner of State Lands shall publish a notice of sale of a parcel upon which the ad valorem property taxes have not been paid in a newspaper having general circulation in the county where the parcel is located.
(2)
(A)
The publication fee for the notice shall be adopted by rule of the Commissioner of State Lands.
(B)
(i)
However, the fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing, filing, or performing the deed.
(ii)
As used in subdivision (a)(2)(B)(i) of this section, "costs" means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.
(b)
The notice shall:
(1)
Contain the amount of taxes, interest, penalties, and other costs due on the parcel;
(2)
(A)
Contain the name of the owner, the legal description, and parcel number of the parcel.
(B)
A part or abbreviated legal description shall be sufficient in the notice if the name of the owner and parcel number are listed;
(3)
Contain a list of all interested parties; and
(4)
Indicate that the parcel will be sold to the highest successful bidder if the bid is equal to at least the amount of delinquent taxes, penalties, interest, and the costs of the sale.
(c)
The successful bidder shall pay all taxes, interest, penalties, and other costs.
(d)
(1)
Failure of the notice to contain the information required in subsection (b) of this section does not invalidate an auction sale of the parcel unless an owner or interested party did not receive notice in substantial compliance with §
26-37-301
.
(2)
Only an owner or interested party that fails to receive notice in substantial compliance with §
26-37-301
may challenge the validity of the publication notice.
(e)
As used in this subchapter, "owner" and "interested party" mean the same as defined in §
26-37-301
.
Amended by Act 2023, No. 172,§ 5, eff. 8/1/2023.
Amended by Act 2023, No. 172,§ 4, eff. 8/1/2023.
Amended by Act 2023, No. 172,§ 3, eff. 8/1/2023.
Amended by Act 2021, No. 584,§ 2, eff. 7/28/2021.
Amended by Act 2019, No. 673,§ 3, eff. 7/24/2019.
Amended by Act 2013, No. 1231,§ 2, eff. 8/16/2013.
Amended by Act 2013, No. 1231,§ 1, eff. 8/16/2013.
Acts 1983, No. 626, § 3; A.S.A. 1947, § 84-1128; Acts 1987, No. 814, § 5; 1995, No. 714, § 2; 2005, No. 1231, § 3; 2007, No. 706, § 1; 2011, No. 862, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 4 - COLLECTION AND ENFORCEMENT (§§ 26-34-101 — 26-39-503) › Chapter 37 - SALE OR FORFEITURE OF REAL PROPERTY (§§ 26-37-101 — 26-37-317) › Subchapter 2 - SALE OF TAX-DELINQUENT LANDS (§§ 26-37-201 — 26-37-214) › Section 26-37-203 - Conveyance to purchaser - Contest

(a)
If the tax-delinquent land is sold, the Commissioner of State Lands shall convey the tax-delinquent land by issuing a limited warranty deed to the land.
(b)
(1)
Except as provided in subdivision (b)(2) of this section, an action to contest the validity of a conveyance under this section or a negotiated-price sale under §
26-37-202
is barred if not commenced within ninety (90) days after the date of the conveyance.
(2)
A cause of action by a person suffering a mental incapacity, a minor, or a person serving in the United States Armed Forces during time of war during the ninety-day period under subdivision (b)(1) of this section is barred if not commenced within two (2) years after the disability is removed, the minor reaches majority, or the person is released from active duty with the United States Armed Forces during time of war.
(c)
A deed issued after January 1, 1987, by the Commissioner of State Lands is not void or voidable on the ground that the county did not strictly comply with the laws governing tax-delinquent land.
(d)
This section does not prevent a taxpayer from contesting the validity of a deed issued by the Commissioner of State Lands on the ground that taxes have actually been paid.
Amended by Act 2021, No. 447,§ 2, eff. 3/24/2021.
Amended by Act 2015, No. 1226,§ 1, eff. 7/22/2015.
Amended by Act 2013, No. 1231,§ 4, eff. 8/16/2013.
Amended by Act 2013, No. 1135,§ 5, eff. 8/16/2013.
Acts 1983, No. 626, § 4; A.S.A. 1947, § 84-1129; Acts 1987, No. 814, § 5; 1989, No. 938, § 1; 1993, No. 791, § 4; 2003, No. 1215, § 1; 2005, No. 1231, § 4; 2007, No. 1036, § 3; 2011, No. 862, § 2.