reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 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.
Acts 1993, No. 849, § 9.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 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.
Acts 1993, No. 849, §§ 10-12; 2005, No. 1994, § 168.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 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.
Acts 1993, No. 849, § 13.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 3 - ADMINISTRATION OF LOCAL TAXES (§§ 26-23-201 — 26-28-308) › Chapter 28 - TAX BOOKS AND RECORDS (§§ 26-28-101 — 26-28-308) › Subchapter 3 - COMPUTERIZED TAX ASSESSMENT AND COLLECTION (§§ 26-28-301 — 26-28-308) › Section 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.
Acts 1993, No. 849, § 14.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-101 - Preference of tax liens

(a)
Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created.
(b)
All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January of the year in which the assessment shall be made and shall continue until the taxes, with any penalty which may accrue thereon, shall be paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year after the tax lien attaches.
(c)
(1)
Failure to satisfy a personal property tax lien following a purchase of a business or a business's assets, goods, chattels, inventory, or equipment not in the ordinary course of business shall result in the assessment of an additional penalty under §
26-36-201(c)
except with respect to a purchase of the following:
(A)
A vehicle subject to registration; or
(B)
A manufactured home or a mobile home.
(2)
A purchase of a business or a business's assets, goods, chattels, inventory, or equipment not in the ordinary course of business does not include the deed of property in lieu of foreclosure or the acquisition of title to property following a foreclosure sale.
Acts 1883, No. 114, § 101, p. 199; 1911, No. 125, § 1; C. & M. Dig., § 10023; Pope's Dig., § 13770; Acts 1941, No. 337, § 1; 1943, No. 278, § 1; A.S.A. 1947, § 84-107; Acts 2011, No. 821, § 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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-102 - Ownership error in assessment

It shall not be necessary to the validity of an assessment or of a sale of land for taxes that it be assessed to its true owner. Rather, the taxes shall be a charge upon the real and personal property taxed and, when sold, shall vest the title in the purchaser without regard to who owned the land or other property when assessed or when sold.
Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-103 - Liability of executor or administrator

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.
Acts 1883, No. 114, § 101, p. 199; C. & M. Dig., § 10025; Pope's Dig., § 13771; A.S.A. 1947, § 84-108.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-104 - Attorney General to conduct suits

All suits which may be brought under the provisions of this section and §
26-34-107
shall be conducted by the Attorney General as other suits brought in the name of the State of Arkansas.
Acts 1931, No. 281, § 2; Pope's Dig., § 13900; A.S.A. 1947, § 84-111.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-105 - Limitation of actions on tangible property taxes

No suit shall be brought for the recovery of overdue taxes accruing because of the underassessment of tangible personal and real property resulting from an error of the county assessor after three (3) years from the date on which the taxes should have been collected in regular course.
Acts 1929, No. 174, § 1; Pope's Dig., § 13901; A.S.A. 1947, § 84-112; Acts 1999, No. 572, § 7.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-106 - Limitation of actions on intangible property taxes

No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.
Acts 1929, No. 174, § 2; Pope's Dig., § 13902; A.S.A. 1947, § 84-113.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-107 - No proceedings after payment except for fraud

After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
Acts 1931, No. 281, § 1; Pope's Dig., § 13899; A.S.A. 1947, § 84-110.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-108 - Suits against local taxing authorities

(a)
Whenever an action may be brought against any person holding the office of county collector, county assessor, or county clerk for performing or attempting to perform any duty or thing authorized by any of the provisions of this act or the laws of this state, for the collection of the public revenues, the county collector, county assessor, or county clerk shall be allowed and paid out of the county treasury reasonable fees of counsel and other expenses for defending the action or suit and the amount of any damages or costs adjudged against him or her.
(b)
The fees, expenses, damages, and costs shall be apportioned ratably by the county clerk among all the parties entitled to share the taxes so collected and shall be deducted by the county clerk from the shares or portions of revenue at any time payable to each, including, as one of the parties, the state itself, as well as the counties, townships, towns, or cities, and other corporations or other organizations entitled thereto as indicated.
Acts 1883, No. 114, § 211, p. 199; C. & M. Dig., § 10182; Pope's Dig., § 13965; A.S.A. 1947, § 84-109.
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 34 - GENERAL PROVISIONS (§§ 26-34-101 — 26-34-109) › Section 26-34-109 - Common carriers not to carry goods on which tax not paid

(a)
(1)
It shall be unlawful for any railroad company, bus line company, truck line company, motor vehicle carrier, or any other common carrier, whether person, firm, or corporation, or the agent or receiver thereof, to knowingly transport, or permit to be transported, within the State of Arkansas any goods, wares, merchandise, or articles whatsoever upon the sale or possession for sale of which a tax is imposed by law when the tax has not been paid upon the goods, wares, merchandise, or articles. And it shall be unlawful for any carrier to sell, offer for sale, or deliver to any person, or permit the sale or delivery of any goods, wares, merchandise, or articles upon which the tax has not been paid as required by law.
(2)
Each sale, offer for sale, or delivery shall constitute a separate offense.
(b)
For each violation of this section, a fine of twenty-five dollars ($25.00) shall be imposed, and the person, firm, corporation, or the agent or receiver thereof, violating any of the provisions of this section shall also be liable for the amount of tax due.
(c)
All fines collected for the violation of any of the provisions of this section shall be paid into the State Treasury.
(d)
All taxes due under this section may be recovered by a civil action brought at the instance of the Attorney General in the name of the Secretary of the Department of Finance and Administration of the State of Arkansas.
(e)
This section is not to be construed to repeal any law, but it shall be cumulative to all present laws affecting the subject matter contained in this section.
Amended by Act 2019, No. 910,§ 3690, eff. 7/1/2019.
Acts 1931, No. 250, §§ 3-6; Pope's Dig., §§ 13477-13480; A.S.A. 1947, §§ 84-1724 -- 84-1727.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 1 - GENERAL PROVISIONS (§ 26-35-101) › Section 26-35-101 - Escrow funds for payment of real property taxes

(a)
(1)
All banks, savings and loan associations, and other financial institutions and all persons, firms, or corporations which are holders of escrow funds for payment of real property taxes, within thirty (30) days after sufficient funds have accumulated in each account for the payment of property taxes, shall notify the county collector.
(2)
If sufficient funds for the payment of one (1) year's taxes on real estate have accumulated within an escrow account prior to the commencement of the period in which the county collector may collect real property taxes for the year in which due, this notification shall be made within thirty (30) days after the county collector is authorized by law to commence collecting real property taxes during the year.
(3)
Further, those holders of escrow funds must remit payment for property taxes within sixty (60) days of receipt of the tax bills from the county collector.
(4)
(A)
Any bank, savings and loan association, or other financial institution or any person, firm, or corporation holding escrow funds for the payment of real property taxes due on properties belonging to persons for whom the escrow accounts are being held, which fails to pay to the county collector the real property taxes on the property within the time limitation imposed by this subsection, shall be subject to a penalty of ten percent (10%) of the amount of the total taxes due.
(B)
The penalties shall be paid from funds belonging to the holder of the escrow account.
(b)
In no event shall moneys paid as penalties for late payment of real property taxes under the provisions of subsection (a) of this section be charged against the escrow account.
(c)
All penalties collected by the county collector under subsection (a) of this section shall be credited to the various taxing units of the county in the respective proportions that each taxing unit shares in real property taxes collected by the county.
Acts 1987, No. 739, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 2 - PENALTIES AND ENFORCEMENT (§ 26-35-201) › Section 26-35-201 - Distraint when taxpayer about to move

(a)
If a county collector has reason to believe that a person charged with taxes, other than taxes upon real estate, is about to remove from the county without paying the person's taxes, at any time the county collector may levy and collect the taxes with costs by distress and sale.
(b)
A county collector may levy and collect the charged taxes with costs by distress and sale if the delinquent taxes are not satisfied or paid in full following the sale of a business or the sale of the assets, goods, chattels, inventory, or equipment of a business not in the ordinary course of business.
Amended by Act 2013, No. 1135,§ 3, eff. 8/16/2013.
Acts 1883, No. 114, § 121, p. 199; C. & M. Dig., § 10072; Pope's Dig., § 13833; A.S.A. 1947, § 84-914; Acts 2011, No. 821, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 3 - LIABILITY GENERALLY (§§ 26-35-301 — 26-35-303) › Section 26-35-301 - Duty to pay taxes

(a)
Every person shall be liable to pay tax for the lands, town, or city lots of which he or she may stand seized for life, by curtesy, or in dower, or may have the care of as guardian, executor, or administrator, or as agent or attorney, having the funds of the principal in his or her hands.
(b)
It shall be the duty of each person holding lands as indicated to pay the taxes which may be assessed thereon each year.
Acts 1883, No. 114, §§ 161, 162, p. 199; C. & M. Dig., §§ 10049, 10050; Pope's Dig., §§ 13808, 13809; A.S.A. 1947, §§ 84-921, 84-922.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 3 - LIABILITY GENERALLY (§§ 26-35-301 — 26-35-303) › Section 26-35-302 - [Repealed]

Repealed by Act 2015, No. 1229,§ 1, eff. 7/22/2015.
Acts 1883, No. 114, § 165, p. 199; C. & M. Dig., § 10054; Pope's Dig., § 13813; A.S.A. 1947, § 84-925.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 3 - LIABILITY GENERALLY (§§ 26-35-301 — 26-35-303) › Section 26-35-303 - Joint tenant ownership of property

(a)
In all cases where any tract of land may be owned by two (2) or more persons as joint tenants, coparceners, or tenants in common, and one (1) or more proprietors shall have paid the tax or tax and penalty charged on his or her proportion of the tract, or one (1) or more of the remaining proprietors shall have failed to pay his or her proportion of his or her tax or tax and penalty charged on the land and partition of the land has or shall be made between them, then the tax or tax and penalty, paid as indicated, shall be deemed to have been paid on the proportion of the tract set off to the proprietor who paid his or her proportion of the tax or tax and penalty, and the proprietor so paying the tax or tax and penalty, as indicated, shall hold the proportion of the tract set off to him or her, as indicated, free from the residue of the tax or tax and penalty charged on the tract before partition, and the proportion of the tract set off to the proprietor who shall not have paid his or her proportion of the tax or tax and penalty, remaining unpaid, shall be charged with the tax or tax and penalty in the same manner as if the partition had been made before the tax or tax and penalty, had been assessed.
(b)
Whenever any land so held by tenants in common shall be sold upon proceedings in partition or shall be taken by the election of any of the parties to such proceedings, or when any real estate shall be sold at judicial sale, or any administrator's, executor's, guardian's, or trustee's sale, the court shall order the taxes and penalties and the interest thereon, against the lands to be discharged out of the proceeds of the sale or election.
Acts 1883, No. 114, § 166, p. 199; C. & M. Dig., §§ 10055, 10056; Pope's Dig., §§ 9472, 10541, 13814, 13815; A.S.A. 1947, § 84-926.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 4 - LIABILITY OF FIDUCIARIES (§§ 26-35-401 — 26-35-402) › Section 26-35-401 - Liability generally

(a)
Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, shall be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect.
(b)
Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable in an action to his or her principal for any damage the principal may have sustained by his or her neglect or refusal.
Acts 1883, No. 114, § 163, p. 199; C. & M. Dig., §§ 10051, 10052; Pope's Dig., §§ 13810, 13811; A.S.A. 1947, § 84-923.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 4 - LIABILITY OF FIDUCIARIES (§§ 26-35-401 — 26-35-402) › Section 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.
Acts 1883, No. 114, § 164, p. 199; C. & M. Dig., § 10053; Pope's Dig., § 13812; A.S.A. 1947, § 84-924.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 5 - TAX PAYMENTS (§§ 26-35-501 — 26-35-506) › Section 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
.
Acts 1879, No. 77, § 11, p. 109; C. & M. Dig., § 1988; Pope's Dig., § 2533; A.S.A. 1947, § 84-927.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 5 - TAX PAYMENTS (§§ 26-35-501 — 26-35-506) › Section 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.
Acts 1883, No. 114, § 112, p. 199; C. & M. Dig., § 10044; Pope's Dig., § 13803; A.S.A. 1947, § 84-928.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 5 - TAX PAYMENTS (§§ 26-35-501 — 26-35-506) › Section 26-35-504 - Payment by warrants

(a)
The county collector of each county in the State of Arkansas shall receive county warrants in payment of county taxes, and the orders or warrants that may be payable on presentation of any town or city for their respective taxes.
(b)
This section shall not be so construed as to compel the county collector to accept any order or warrant that is by the laws of this state required to be refunded.
Acts 1883, No. 114, § 112, p. 199; C. & M. Dig., § 10045; Acts 1935, No. 326, § 1; Pope's Dig., § 13804; A.S.A. 1947, § 84-929.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 5 - TAX PAYMENTS (§§ 26-35-501 — 26-35-506) › Section 26-35-505 - County collector to receive warrants at par

(a)
No county collector or deputy county collector shall, either directly or indirectly, contract for or purchase any orders or warrants issued by the county of which he or she is collector, or any state warrants, town orders, or the orders or warrants of any city, town, or other body politic for which he or she is the collector of taxes, at any discount whatever upon the sum due on those orders or warrants.
(b)
If any county collector or deputy county collector, directly or indirectly, contracts for, purchases, or procures any orders or warrants at any discount whatever upon the sum for which they are respectively issued, he or she shall not be allowed, on settlement, the amount of the warrants or orders, or any part thereof, and shall also forfeit the whole amount due on the warrants or orders and the sum of one hundred dollars ($100) for each and every breach of the provisions of this section, to be recovered in a civil action at the suit of the state for the use of the county.
(c)
(1)
The Treasurer of State or the person to whom the county collector of any county is required to return the state, county, city, town, village, school, or road tax is, respectively, prohibited from receiving from any county collector any warrants, orders, or bonds in payment of taxes collected by him or her or his or her deputies unless with the warrants, orders, or bonds, the county collector shall file his or her affidavit with the Treasurer of State or the person entitled to receive the tax, stating therein that all warrants, orders, and bonds were received at their par value and that he or she has faithfully performed his or her duties as prescribed in this section.
(2)
Whoever swears falsely in this affidavit is guilty of perjury and, upon conviction, shall be punished by confinement in the state penitentiary for not less than one (1) nor more than three (3) years.
Acts 1869, No. 40, § 2, p. 92; C. & M. Dig., § 10048; Pope's Dig., § 13807; A.S.A. 1947, § 84-930.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 5 - TAX PAYMENTS (§§ 26-35-501 — 26-35-506) › Section 26-35-506 - Credit cards

(a)
All county collectors may accept payment of county property taxes, penalties, and associated costs by an approved credit card or debit card.
(b)
(1)
As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and may pay the fees normally charged by those companies for allowing the county collector to accept their cards as payment.
(2)
(A)
When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer.
(B)
This charge may be added to and become part of any underlying obligation.
Acts 1999, No. 588, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 6 - COUNTY COLLECTORS (§§ 26-35-601 — 26-35-607) › Section 26-35-601 - Personal property taxes to be collected with real estate taxes

(a)
Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate.
(b)
Any county collector knowingly accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a violation and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).
(c)
(1)
Except as provided in subdivisions (c)(2)-(4) of this section, it is the intention of this section to require the collection of personal property taxes as reflected by the records in the office of the county collector and to prevent a taxpayer from paying and the county collector from receiving payment of general real estate taxes without payment of personal property taxes if any personal property taxes are shown to be due.
(2)
The provisions of this section shall not prevent any person, firm, partnership, or corporation from paying general real estate taxes on property securing the payment of indebtedness due the person, firm, partnership, or corporation seeking to pay the taxes.
(3)
Notwithstanding the other provisions of this section, a county collector shall accept payment of general real estate taxes on a parcel of property at the time the ownership of the property is being transferred if the taxpayer transferring title to the property has paid all delinquent personal property taxes.
(4)
Furthermore, a purchaser in a foreclosure sale shall not be responsible for the payment of the personal property taxes required to be paid by this section.
Amended by Act 2021, No. 483,§ 1, eff. 7/28/2021.
Acts 1951, No. 243, §§ 1-3; A.S.A. 1947, §§ 84-937 -- 84-939; Acts 1999, No. 994, § 1; 2001, No. 1286, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 6 - COUNTY COLLECTORS (§§ 26-35-601 — 26-35-607) › Section 26-35-602 - Tax money to be kept in separate account

(a)
(1)
Arkansas Legislative Audit shall require every county collector of taxes to keep any and all tax money collected in a separate account from all other money which the county collector may have in his or her possession.
(2)
A county collector shall have no authority to check on this account except in favor of a treasurer or depository to whom he or she is required to pay the money or to himself or herself for commission or salary already earned.
(b)
(1)
(A)
Failure to comply with this section on the part of a county collector shall be a violation and shall render him or her liable to a penalty of not less than twenty-five dollars ($25.00).
(B)
Each day's failure shall be considered a separate offense.
(2)
Upon finding that public funds and private funds are being jointly deposited or improperly disbursed under this section, the director shall notify immediately the bondsmen of the offending officer and the public of the violation.
Acts 1931, No. 41, § 4; Pope's Dig., § 1722; A.S.A. 1947, § 84-936; Acts 2005, No. 1994, § 169.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 6 - COUNTY COLLECTORS (§§ 26-35-601 — 26-35-607) › Section 26-35-603 - Moneys paid over upon resignation

(a)
(1)
Any county collector who shall resign, be removed, or be disqualified shall pay over all moneys, which may be in his or her hands, due the state, county, city, town, or school district, to his or her successor in office and take duplicate receipts therefor.
(2)
One (1) of the receipts shall be filed with the county clerk and the other retained by the county collector.
(b)
The county clerk shall certify to the Auditor of the State the amount of the receipt, and it shall be the duty of the county collector charged therewith to pay it into the county treasury in the same manner and at the same time as regular revenues are to be paid.
(c)
In the receipts, it shall be specified particularly on what account the moneys mentioned were received, whether from taxes or from other sources.
Acts 1883, No. 114, §§ 109, 110, p. 199; C. & M. Dig., §§ 10040, 10041; Pope's Dig., §§ 13786, 13787; A.S.A. 1947, §§ 84-911, 84-912.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 6 - COUNTY COLLECTORS (§§ 26-35-601 — 26-35-607) › Section 26-35-604 - Death of county collector - Duties of successor

(a)
Whenever any county collector dies after he or she has received the tax books for any year and before he or she has collected the taxes charged therein, his or her legal representative shall hand at once to his or her successor, as soon as he or she is appointed and qualified, the tax books and pay at once all moneys, less his or her commission, which have been collected by the deceased county collector from all sources then in his or her hands.
(b)
(1)
The new county collector shall execute receipts in triplicate, to be attested by the county clerk, for the tax books so delivered and showing the amount already collected upon them and the amount uncollected.
(2)
(A)
The new county collector shall also execute receipts in triplicate for the amount of taxes collected by the deceased county collector from all sources and paid over to him or her by the executor or administrator, one (1) of which shall be certified by the county clerk to the Auditor of State, who shall charge the new county collector with the balance of the state taxes due on the tax book and the amount paid over to him or her by the executor or administrator of the deceased county collector.
(B)
Another receipt shall be filed with the county clerk, who shall charge the new county collector with the balance of taxes due on the tax books and with the amount paid over by the executor or administrator.
(c)
The third receipt shall be given to the executor or administrator of the deceased county collector.
Acts 1883, No. 114, §§ 107, 108, p. 199; C. & M. Dig., §§ 10038, 10039; Pope's Dig., §§ 13784, 13785; A.S.A. 1947, §§ 84-909, 84-910.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 6 - COUNTY COLLECTORS (§§ 26-35-601 — 26-35-607) › Section 26-35-605 - Extension of time

(a)
The Governor may, by proclamation, extend the time when the penalty shall attach for making distraint, returning delinquent list, advertising and selling delinquent lands, making settlement and paying over the revenue, and for the performance of any other duty by the county collectors so that the taxpayer may have the same time to pay the taxes and the county collector have the same time to perform the duties of his or her office as allowed by law in case the failure or vacancy had not occurred.
(b)
The Governor shall, in his or her proclamation, fix the time for the performance of the acts mentioned in this section. A copy shall be filed in the office of the county clerk and recorded in the records of the county court by the county clerk.
(c)
The proclamation shall be published in some newspaper in the county for two (2) weeks if a newspaper is published therein.
(d)
All acts and duties performed in the time fixed in the proclamation shall be as valid and binding as if performed in the time fixed by the general law.
Acts 1875, No. 76, § 5, p. 165; C. & M. Dig., § 10037; Pope's Dig., § 13783; A.S.A. 1947, § 84-908.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 6 - COUNTY COLLECTORS (§§ 26-35-601 — 26-35-607) › Section 26-35-606 - Collection of real and personal property taxes - Definition

(a)
Any county collector may contract with one (1) or more financial institutions to act as his or her agents to receive real and personal property tax payments on his or her behalf.
(b)
Tax payments received under a contract as provided for in this section shall be collected at the same time and in the same manner as all other property tax payments, and no payments shall be collected after the last payment day established by law.
(c)
A financial institution receiving tax payments under a contract as provided for in this section, shall, on the first working day of each week, transmit to the county collector all property taxes received during the preceding week.
(d)
As used in this section, "financial institution" means any organization or enterprise which receives deposits and forwards checks, drafts, or orders for collection and which is subject to state rules or federal regulation.
(e)
Nothing in this section shall permit a county collector to make any payment to a financial institution for receiving real and personal property taxes as provided in this section.
Amended by Act 2019, No. 315,§ 2960, eff. 7/24/2019.
Acts 1991, No. 232, §§ 1-4.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 7 - TAX COLLECTION (§§ 26-35-701 — 26-35-706) › Section 26-35-702 - [Repealed]

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021.
Acts 1929, No. 40, § 1; 1931, No. 324, § 2; A.S.A. 1947, § 84-915.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 7 - TAX COLLECTION (§§ 26-35-701 — 26-35-706) › Section 26-35-703 - [Repealed]

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021.
Acts 1929, No. 40, § 2; 1931, No. 324, § 3; 1969, No. 234, § 1; A.S.A. 1947, §§ 84-915.1, 84-916.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 7 - TAX COLLECTION (§§ 26-35-701 — 26-35-706) › Section 26-35-704 - [Repealed]

Repealed by Act 2021, No. 452,§ 1, eff. 7/28/2021.
Acts 1929, No. 40, § 3; 1931, No. 324, § 4; A.S.A. 1947, § 84-917.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 7 - TAX COLLECTION (§§ 26-35-701 — 26-35-706) › Section 26-35-705 - Mailing tax statements

(a)
No later than July 1 of each year, the county sheriff or county collector shall be required to mail statements of taxes due by a taxpayer to the address provided by the taxpayer.
(b)
(1)
No later than July 1 of each year, the county sheriff or collector may in his or her discretion establish an electronic registry allowing each taxpayer to voluntarily register the taxpayer's personal information authorizing statements of taxes due by the taxpayer to be sent electronically using the information provided by the taxpayer.
(2)
The county sheriff or county collector in his or her discretion may provide electronically to the taxpayer subsequent statements or notices for property taxes due or delinquent by using the information provided by the taxpayer.
(3)
In the event the taxpayer's information changes and the electronic attempt to notify is returned undelivered, it shall be the taxpayer's obligation to furnish the correct information or the tax statements will be sent to the mailing address of the taxpayer.
(c)
In the event that the mailing address or electronic address information of the taxpayer changes, the taxpayer has an obligation to furnish the correct mailing address or electronic address information.
Amended by Act 2013, No. 27,§ 1, eff. 8/16/2013.
Acts 1929, No. 40, § 4; 1931, No. 324, § 5; 1941, No. 24, § 1; 1941, No. 115, § 1; 1957, No. 363, § 1; A.S.A. 1947, § 84-918; Acts 1989, No. 372, § 1; 1993, No. 791, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 7 - TAX COLLECTION (§§ 26-35-701 — 26-35-706) › Section 26-35-706 - Postage fee - Disposition

(a)
Every county collector who mails tax statements may charge the taxpayers a postage fee not to exceed the cost of first-class postage to defray the expense of processing and mailing tax statements.
(b)
The postage fee shall be noted on each tax statement and shall be paid at the same time or before the tax is paid.
(c)
The taxpayer's receipt shall include the amount of postage fee paid.
(d)
(1)
Postage fees received shall be accounted for on the county collector's final settlement.
(2)
The county collector may use the fees to purchase postage, and any amount of fees collected in any month which are not used for the purchase of postage that month shall be deposited into the county general fund.
(e)
Due to the substantial savings in postage, paper, handling, and labor cost from delivery of statements and notices electronically using information provided by the taxpayer, the county sheriff or county collector sending the tax statement and notices may waive the costs for mail delivery from taxpayer property tax statements or may charge the reduced costs of electronic notification.
Amended by Act 2013, No. 27,§ 2, eff. 8/16/2013.
Acts 1987, No. 324, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 8 - JUDICIAL APPEALS (§§ 26-35-801 — 26-35-802) › Section 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.
Acts 1959, No. 258, § 3; A.S.A. 1947, § 84-913.2.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 9 - TAX REFUNDS (§§ 26-35-901 — 26-35-902) › Section 26-35-901 - Taxes erroneously assessed and paid

(a)
(1)
When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in §
26-28-111(c)
, upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county treasurer refunding to the person the amount of tax so erroneously assessed and paid.
(2)
All erroneous assessment claims for property tax refunds shall be made within three (3) years from the date the taxes were paid.
(3)
If an erroneous assessment claim is for erroneous assessments made in two (2) or more tax years, the county court may order that the property tax refund be made in up to two (2) equal annual installments, by December 31 of each year, beginning with the year in which the order is entered.
(4)
A clerk of a county court shall not charge a fee for filing a petition with the county court requesting a refund under this section.
(b)
The general fund of the county shall be reimbursed by transfer to it from funds of the respective taxing units, and the amount contributed by each taxing unit shall be the amount of the erroneous payment received by the taxing unit.
Amended by Act 2017, No. 659,§ 9, eff. 8/1/2017.
Amended by Act 2017, No. 729,§ 2, eff. 3/28/2017.
Acts 1883, No. 114, § 209, p. 199; C. & M. Dig., § 10180; Pope's Dig., § 13963; A.S.A. 1947, § 84-935; Acts 1999, No. 572, § 8.
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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 9 - TAX REFUNDS (§§ 26-35-901 — 26-35-902) › Section 26-35-902 - Award of attorney's fees - Disposition of residual funds

(a)
It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the circuit court orders any county, city, or town to refund or return to taxpayers moneys illegally exacted by the county, city, or town, apportion a reasonable part of the recovery of the class members to attorneys of record and order the return or refund of the balance to the members of the class represented.
(b)
If, after expiration of a reasonable period of time for the filing of claims for the illegally exacted moneys as ordered by the circuit court, residual funds exist, said residual funds shall be deemed abandoned and escheat to the county, city, or town which exacted same.
Acts 1977, No. 822, § 1; A.S.A. 1947, § 84-4601; Acts 1993, No. 279, § 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 35 - COLLECTION AND PAYMENT OF TAXES GENERALLY (§§ 26-35-101 — 26-35-1304) › Subchapter 10 - RECORDS AND FORMS (§§ 26-35-1001 — 26-35-1005) › Section 26-35-1005 - Definition

As used in this subchapter, "book" means either paper or computer storage and retrieval of tax information.
Acts 1999, No. 215, § 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 2 - COLLECTION GENERALLY (§§ 26-36-201 — 26-36-213) › Section 26-36-201 - Dates taxes due and payable

(a)
(1)
(A)
Except as provided in subdivision (a)(1)(B) of this section, all taxes levied on real estate and personal property for the county courts of this state, when assembled for the purpose of levying taxes, are due and payable at the county collector's office between the first business day of March and October 15 inclusive.
(B)
A county collector may open the tax books for payment of taxes before the first business day in March if:
(i)
The tax books have been delivered; and
(ii)
The real and personal property taxes have been certified for collection.
(2)
All taxes unpaid after October 15 are delinquent.
(b)
(1)
The county collector shall extend a penalty of ten percent (10%) against all delinquent taxpayers that have not paid their taxes within the time limit specified.
(2)
The county collector shall collect the penalty provided in subdivision (b)(1) of this section.
(c)
The county collector shall extend an additional penalty of ten percent (10%) upon all delinquent taxpayers if the taxpayers' delinquent personal property taxes are not satisfied or paid in full by October 15 following the purchase of a business or the assets, goods, chattels, inventory, or equipment of a business not in the ordinary course of business.
(d)
A penalty shall not be assessed against a taxpayer who is a member of the United States Armed Forces, reserve component of the armed forces, or the National Guard during the taxpayer's deployment plus one (1) tax year after the deployment ends.
(e)
When October 15 falls on a Saturday, Sunday, or a holiday observed by the United States Postal Service, the taxes shall become due and payable the following business day that is not a holiday observed by the United States Postal Service.
Amended by Act 2021, No. 307,§ 4, eff. 3/9/2021.
Acts 1935, No. 282, § 1; Pope's Dig., § 13843; Acts 1975, No. 574, § 5; A.S.A. 1947, § 84-1001; Acts 1993, No. 984, § 1; 2005, No. 135, § 1; 2011, No. 821, § 4.