reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-601 - Partition among several owners

Wherever lands or other real property in an improvement district are assessed in one (1) body and are at the time owned in separate parcels or where the ownership subsequently becomes divided, any owner of any part of the property may apply to the chancery court of the county where the lands, or some part thereof, lie, making defendants in his suit the other parties interested in the lands. Thereupon, it shall be the duty of the court to partition the assessment against the lands among the several owners thereof, as equity and good conscience may require.
Acts 1919, No. 404, § 1; C. & M. Dig., § 5634; Pope's Dig., § 7302; A.S.A. 1947, § 20-1116.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-602 - Assessed benefits not reduced

Where any improvement district shall have issued bonds or incurred indebtedness, the total amount of the assessed benefits shall never be reduced upon a reassessment.
Acts 1919, No. 515, § 1; C. & M. Dig., § 5635; Pope's Dig., § 7301; A.S.A. 1947, § 20-1115.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-603 - State agencies and commissions owning land to pay assessments

It is hereby found and determined by the General Assembly that some state agencies and commissions owning land within levee, drainage, or other improvement or special assessment districts do not pay the assessments; that such land may be benefitted by the assessment levied by the district; that although public property used exclusively for public purposes is exempt from ad valorem property taxation under the Arkansas Constitution, the Arkansas Supreme Court has distinguished a tax from an assessment, stating that the word "taxes" refers to exactions laid by the government for the purpose of general revenues and that the word "assessments" refers to exactions laid for making improvements; and that state agencies and commissions owning land in these districts should pay the assessments levied by the districts because they benefit from the districts' improvements.
Acts 1991, No. 877, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-604 - Exemptions

(a)
It is found and determined by the Seventy-Eighth General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.
(b)
Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law or any provision in §§
14-86-603
-
14-86-606
to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
Amended by Act 2017, No. 707,§ 24, eff. 8/1/2017.
Acts 1991, No. 877, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-605 - Assessments to be paid from date of implementation - Applicability

(a)
Any state agency or commission, including the Arkansas State Game and Fish Commission, owning real property located within a levee, drainage, or any other improvement or district and benefiting from the district shall pay the assessments levied by such districts from the date of implementation.
(b)
However, the provisions of this section shall not apply retroactively to lands owned by state agencies prior to July 15, 1991, unless the state agencies were already paying taxes or assessments on their lands.
(c)
This section shall not apply to the Commissioner of State Lands.
Acts 1991, No. 877, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-606 - Sale or transfer of land

The sale or transfer of real property located within a levee, drainage, or other improvement or special assessment district to a state agency or commission, including the Arkansas State Game and Fish Commission, if benefitted by the stated purpose of the improvement district, shall not extinguish any lien for delinquent assessments of such districts or relieve the purchaser or transferee of liability for delinquent assessments in such districts.
Acts 1991, No. 877, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 6 - ASSESSMENT IN IMPROVEMENT DISTRICTS (§§ 14-86-601 — 14-86-607) › Section 14-86-607 - Exclusions

(a)
At its option, any state agency or commission may be excluded from any newly formed levee, drainage, or other improvement or special assessment districts.
(b)
If the purpose of the improvement district does not benefit the affected lands, then no taxes or assessments will apply to the nonserved lands. Sections
14-86-606
and
14-86-607
shall not apply to the Commissioner of State Lands.
Acts 1991, No. 877, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 7 - TAX FOR PRELIMINARY EXPENSES OF IMPROVEMENT DISTRICT (§§ 14-86-701 — 14-86-702) › Section 14-86-701 - Authority to levy

(a)
(1)
In all improvement districts in this state, the county court or board of commissioners or directors is authorized and empowered, upon the completion of the assessment of benefits and its confirmation, to levy and collect a tax. This tax shall be based upon the assessment of benefits and collectible from the real property in the district in the proportion of the respective assessments of benefits against the several pieces of property for the purpose of paying preliminary expenses wherever it is deemed prudent not to proceed immediately with construction and not to wind up the district.
(2)
The tax shall be levied and collected in the same manner as is provided for the levy and collection of the taxes of the district for the purpose of construction.
(b)
If any improvement district is abandoned before the making of the assessment of benefits, the tax for preliminary expenses shall be levied upon the real estate therein, upon the basis of the assessment for county and state purposes.
Acts 1923, No. 562, § 2; Pope's Dig., § 4466; A.S.A. 1947, § 20-1117.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 7 - TAX FOR PRELIMINARY EXPENSES OF IMPROVEMENT DISTRICT (§§ 14-86-701 — 14-86-702) › Section 14-86-702 - Issuance of bonds

(a)
In case the directors or commissioners of any improvement district find it desirable to do so, they may issue coupon bonds or other negotiable evidences of indebtedness for the purpose of raising money to pay preliminary expenses.
(b)
These bonds or other evidences of indebtedness may be issued, from time to time, in payment for preliminary work done. The directors or commissioners may secure the payment of the bonds by a pledge and mortgage of the assessment of benefits whenever the assessment of benefits has been confirmed.
Acts 1923, No. 562, § 3; Pope's Dig., § 4467; A.S.A. 1947, § 20-1118.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 8 - COLLECTION OF TAXES IN IMPROVEMENT DISTRICTS (§§ 14-86-801 — 14-86-803) › Section 14-86-801 - Collection in levee, drainage, and road districts

(a)
All taxes in levee, drainage, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them or under which they were organized if there is then a duly appointed, qualified, and acting board of commissioners for the district.
(b)
The duty to promptly extend and collect these taxes may be enforced by mandamus or by a mandatory injunction in equity, at the instance of any landowner in the district, the trustee in any deed of trust securing the bonds of the district, the holder of any bond as to which the district has defaulted in the payment of interest or principal, or any other creditor of the district.
(c)
The remedies provided in this section shall be exclusive, and all laws providing for or authorizing the appointment of a receiver for any such district having a duly appointed, qualified, and elected board are repealed. No court shall appoint a receiver to collect levee, drainage, or road district taxes in a district having such a board.
Acts 1933, No. 46, § 1; Pope's Dig., § 4591; Acts 1949, No. 238, § 1; A.S.A. 1947, § 20-1121.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 8 - COLLECTION OF TAXES IN IMPROVEMENT DISTRICTS (§§ 14-86-801 — 14-86-803) › Section 14-86-802 - Collection in municipal, bridge, suburban, and road districts

(a)
All taxes in municipal, suburban, bridge, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them, or under which they were organized.
(b)
The duty to promptly extend and collect these taxes may be enforced by mandamus or by a mandatory injunction in equity, at the instance of any landowner in the district, the trustee in any deed of trust securing the bonds of the district, the holder of any bond as to which the district has defaulted in the payment of interest or principal, or any other creditor of the district.
(c)
The remedies provided in this section shall be exclusive, and all laws providing for or authorizing the appointment of a receiver for any such district are repealed. No court shall appoint a receiver to collect municipal, bridge, suburban, or road district taxes.
Acts 1933, No. 79, § 1; Pope's Dig., §§ 6540, 7336; A.S.A. 1947, § 20-1120.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 8 - COLLECTION OF TAXES IN IMPROVEMENT DISTRICTS (§§ 14-86-801 — 14-86-803) › Section 14-86-803 - Payment and redemption with district bonds

(a)
It shall be lawful for any person, firm, or corporation owning lands in any drainage district, levee district, or other improvement districts within the State of Arkansas to pay any part or all of the assessments against their respective lands located in the drainage district, levee district, or other improvement districts with bonds issued by the district.
(b)
(1)
It shall be lawful for any collector or improvement district commissioner or person lawfully designated to collect improvement district assessments to accept these bonds as payment, in part or in full, of any assessment imposed upon any land within any improvement district as payment of any past due assessments or assessments to become due and payable.
(2)
The collector or other person lawfully designated to collect improvement district assessments in making his settlements with any district shall only apply such bonds on the settlement as he has actually received in payment of assessments or redemptions. He shall furnish the districts with a sworn statement setting out the names of property owners paying with bonds and the amounts of assessments each individual has paid in bonds.
(c)
(1)
In the making of their payments, the landowners may pay with either past due bonds or bonds to become due in the future issued by the proper authority of the particular district for which payment is being made.
(2)
(A)
It also shall be lawful for any person, firm, or corporation whose lands have been sold and which lands are owned by an improvement district and have not been resold to a private individual, firm, or corporation to redeem the lands or repurchase them with the bonds either past due or to become due of the particular district where the land is located and assessed for improvement purposes.
(B)
The commissioner of any and all districts are authorized to execute to the person redeeming or repurchasing the lands a deed conveying all right, title, and interest of the district in and to the lands, subject, however, to any unpaid assessments that may accrue after the purchase or redemption. All bonds used in the payment of assessments, redemption, or repurchase of lands, as provided for in this section, shall be accepted at face value.
(d)
(1)
The provision of this section shall in no way interfere or prevent the reassessment against any lands in any improvement district as provided by law.
(2)
In the event any landowner shall have paid all assessments against his lands, including past due assessments and future assessments, nothing in this section shall prevent additional assessments against any such lands that may be made under any existing law.
Acts 1939, No. 100, §§ 1, 2; A.S.A. 1947, §§ 20-1122, 20-1123.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 9 - EXTENDING COLLECTION OF TAX IN IMPROVEMENT DISTRICT (§§ 14-86-901 — 14-86-905) › Section 14-86-901 - Applicability

This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.
Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 9 - EXTENDING COLLECTION OF TAX IN IMPROVEMENT DISTRICT (§§ 14-86-901 — 14-86-905) › Section 14-86-902 - County clerk's commission

In all counties in this state in which the county clerks are required by law to extend any improvement taxes, whether the taxes are from municipal, suburban, road, fire, drainage district, or otherwise, the county clerk of any such county shall receive, for his services in extending the tax annually upon the books of his county, a commission necessary to reimburse the clerk for the cost of extending the taxes. However, in no event may the commission exceed two percent (2%) of the amount so extended.
Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 9 - EXTENDING COLLECTION OF TAX IN IMPROVEMENT DISTRICT (§§ 14-86-901 — 14-86-905) › Section 14-86-903 - Additional deputy clerks

County clerks are authorized to employ additional deputies to handle the additional work load imposed. They may pay the deputies salaries up to the sum of three thousand six hundred dollars ($3,600) per annum. However, these salaries shall never exceed the receipts from the commissions allowed by this subchapter.
Acts 1961, No. 427, § 2; A.S.A. 1947, § 20-1153.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 9 - EXTENDING COLLECTION OF TAX IN IMPROVEMENT DISTRICT (§§ 14-86-901 — 14-86-905) › Section 14-86-904 - Tax collector's commission

In counties operating under the unit tax ledger system, the county tax collector shall receive a commission of two percent (2%) for extending the improvement taxes and a commission of an additional two percent (2%) for collecting them.
Acts 1961, No. 427, § 3; A.S.A. 1947, § 20-1154.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 9 - EXTENDING COLLECTION OF TAX IN IMPROVEMENT DISTRICT (§§ 14-86-901 — 14-86-905) › Section 14-86-905 - Additional deputy tax collectors

County tax collectors shall be authorized to employ additional deputies subject to the limitations in §
14-86-903
.
Acts 1961, No. 427, § 3; A.S.A. 1947, § 20-1154.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 10 - COLLECTION OF DELINQUENT IMPROVEMENT DISTRICT TAXES OR ASSESSMENTS (§§ 14-86-1001 — 14-86-1003) › Section 14-86-1001 - Authority and responsibility generally

(a)
All authority and responsibility vested in the circuit clerk or chancery clerk for the collection of delinquent taxes or assessments of improvement districts are transferred to and vested in the tax collector in each county.
(b)
The tax collector shall perform all actions in the matter of collecting delinquent taxes and assessments of improvement districts required of the clerks and shall be entitled to such fees therefor as is provided by law for these clerks.
(c)
All laws in effect in this state relating to the collection of delinquent taxes or assessments of improvement districts which refer to the collection of these taxes by the circuit or chancery clerk shall be deemed to be applicable to the tax collector in each county.
Acts 1971, No. 710, § 1; A.S.A. 1947, § 20-1155.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 10 - COLLECTION OF DELINQUENT IMPROVEMENT DISTRICT TAXES OR ASSESSMENTS (§§ 14-86-1001 — 14-86-1003) › Section 14-86-1002 - Remission of delinquent penalties

The board of improvement of any levee, drainage, street improvement, and other districts, however created, may remit, by resolution duly adopted of a general character applicable alike to all lands and property assessed in the districts for taxes, all that part of any penalty which has accrued upon delinquent tax assessments, in excess of ten percent (10%) for these tax delinquencies.
Acts 1941, No. 268, § 1; A.S.A. 1947, § 20-1130.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 10 - COLLECTION OF DELINQUENT IMPROVEMENT DISTRICT TAXES OR ASSESSMENTS (§§ 14-86-1001 — 14-86-1003) › Section 14-86-1003 - Relief from penalties in apportioned assessment

(a)
On any acreage tract of land embraced in any municipal improvement district located in the municipality, where two (2) or more property owners own different portions of such an acreage tract, the benefits to which were assessed as a unit or with one (1) assessment of benefits for the entire tract, and a majority of the property owners desire to pay their just part of the assessment of benefits but cannot pay it because the assessment is on the entire tract and not apportioned to each parcel of the tract as owned, any one of the respective owners may apply to a court of competent jurisdiction for an apportionment of the assessment, making the other owners of the tract embraced in the unit assessment defendants.
(b)
Upon payment of the apportioned assessment as fixed by the court, the person so paying shall be relieved of all penalties accruing prior to the apportionment of the assessment as fixed by the court.
Acts 1941, No. 268, § 1; A.S.A. 1947, § 20-1130.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 11 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS GENERALLY (§§ 14-86-1101 — 14-86-1106) › Section 14-86-1101 - Definition

As used in this subchapter, unless the context otherwise requires, "real property" means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any other real property.
Acts 1921, No. 534, § 5; Pope's Dig., § 13892; A.S.A. 1947, § 20-1129.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 11 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS GENERALLY (§§ 14-86-1101 — 14-86-1106) › Section 14-86-1102 - Applicability

The provisions of this subchapter do not apply to the counties of Hot Spring, Boone, Lawrence, Faulkner, White, Sevier, and Stone.
Acts 1921, No. 534, § 5; Pope's Dig., § 13892; A.S.A. 1947, § 20-1129.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 11 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS GENERALLY (§§ 14-86-1101 — 14-86-1106) › Section 14-86-1103 - Lists of delinquent realty

(a)
All taxes or assessments levied on the real property in any road improvement, drainage, levee, or fencing district in this state, to which this subchapter applies, if not paid on or before October 1 of the year in which it is due, as required by law, shall be delinquent. The tax collector of the county in which the property is situated shall, in those districts where it is his duty to do so, on or before October 15, make out a list of the real property so delinquent.
(b)
The list shall include:
(1)
The name of the supposed owner as it appears on the tax books;
(2)
A description of the property; and
(3)
The amount of the tax due thereon.
(c)
Before the list is filed, the collector shall make an affidavit that it is true and correct.
(d)
A separate list shall be made for each improvement district.
Acts 1939, No. 163, § 1; A.S.A. 1947, § 20-1124.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 11 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS GENERALLY (§§ 14-86-1101 — 14-86-1106) › Section 14-86-1105 - Redemption of land on delinquent list

(a)
Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other real property included in the list shall apply to the county tax collector.
(b)
Upon the payment of the tax, penalty, interest, and costs, the collector shall issue a redemption certificate in triplicate, a copy of which shall be sent to the secretary of the board of improvement of the district. A copy shall also be sent to the treasurer of the district, or the depository, if one. The collector shall immediately remit the amount of the tax, penalty, and interest to the treasurer of the depository of the district and shall mark opposite the tract by whom redeemed and the date of the payment.
(c)
For his services on filing and recording the list, the collector shall be entitled to the sum of ten cents (10¢) per tract, which shall be added as cost and, if not redeemed by the owner, paid by the district.
(d)
If the lands are redeemed, the collector shall be entitled to the sum of one dollar ($1.00) per tract as a redemption fee, which sum, with the cost of recording, shall be paid by the party redeeming and charged as cost against the tract.
Acts 1921, No. 534, § 3; 1931, No. 227, § 1; Pope's Dig., § 13890; A.S.A. 1947, § 20-1127.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 11 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS GENERALLY (§§ 14-86-1101 — 14-86-1106) › Section 14-86-1106 - Suit for collection of taxes

(a)
(1)
When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence a suit, they shall obtain a certified copy of the list from the county tax collector, which shall be filed with the complaint and taken as a part thereof.
(2)
For making the list, the county tax collector shall be entitled to ten cents (10¢) per tract, which shall be taxed as costs in the suit.
(b)
No suit for the collection of delinquent taxes shall be brought after three (3) years from date they became delinquent.
Acts 1921, No. 534, § 4; Pope's Dig., § 13891; A.S.A. 1947, § 20-1128.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1201 - Definitions

As used in this subchapter, unless the context otherwise requires:
(1)
"Real property" means all property assessed for the improvement within the district including lands, town lots, railroads, tramroads, bridges, and any and all other real property embraced in the district;
(2)
"Per tract" means each several and separate tract, piece, or parcel of real property listed upon the delinquent list furnished by the collector;
(3)
"Collector" means any and all persons, by whatever official title known, or whether known by an official title or not, who shall have in his custody or possession the tax books for the purpose of collecting taxes as set out in §
14-86-1205
.
Acts 1925, No. 85, § 7; A.S.A. 1947, § 20-1141.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1202 - Applicability

(a)
(1)
The provisions of this subchapter shall apply only to those counties which have a population as shown by the last federal census in excess of seventy-five thousand (75,000) inhabitants.
(2)
(A)
The tax collecting officer of every improvement district as set out in this subchapter which embraces lands situated within a county having a population in excess of seventy-five thousand (75,000) inhabitants, but the principal office of which or the office of the tax collecting officer of which is located in a county not having a population in excess of seventy-five thousand (75,000) inhabitants, shall, within sixty (60) days and in the manner required in this subchapter of the tax collecting officers of districts the boundaries of which are located wholly within counties having a population in excess of seventy-five thousand (75,000) inhabitants, make and certify to the county tax collector of a county having a population in excess of seventy-five thousand (75,000) inhabitants lists showing the lands situated within the last named county the taxes payable upon which to the district shall have become delinquent.
(B)
The last named collector shall be subject to the same fines and damages as set out in §
14-86-1203
.
(b)
The provisions of this subchapter shall not be applicable to improvement districts which embrace lands situated within three (3) or more counties.
Acts 1925, No. 85, § 8; 1937, No. 107, § 1; A.S.A. 1947, § 20-1142.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1203 - Penalty - Damages

(a)
(1)
Any collector of taxes as designated in §
14-86-1205
who fails or refuses to make, certify, and file with the county tax collector the delinquent lists named in this section, within the time provided in this subchapter, is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00).
(2)
Each day intervening between the expiration of the time allowed the collector for filing the list and the actual filing of the list constitutes a separate offense and is punishable as provided in this section.
(b)
(1)
(A)
The district may recover of and from the collector or his or her bondsmen, or both, any amount of damages the district may sustain by reason of the failure or refusal of the collector to comply with this subchapter.
(B)
However, in no event shall any such district recover an amount exceeding the total amount of the taxes so delinquent, together with its costs expended.
(2)
Any court of competent jurisdiction in the county shall have jurisdiction to fix the damages, if any, sustained by any district as set out in this section.
Amended by Act 2023, No. 203,§ 17, eff. 8/1/2023.
Acts 1925, No. 85, § 3; A.S.A. 1947, § 20-1137.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1204 - Time when taxes delinquent

In case of any district, as set out in §
14-86-1205
where no time is fixed at which the taxes therein become delinquent, if not paid, they shall become delinquent at the expiration of ninety (90) days from the date they become due and payable.
Acts 1925, No. 85, § 2; A.S.A. 1947, § 20-1136.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1206 - Filing of lists

(a)
Upon the filing of any list as provided in §
14-86-1205
, the county tax collector shall immediately add to the list the penalty and cost chargeable on each separate tract or parcel of ground, extending opposite thereof the total tax penalty and cost.
(b)
(1)
At the foot of the list, the collector shall append a certificate, duly signed, showing the time of the filing of the list.
(2)
The certificate shall be taken as conclusive evidence that the list was filed as stated therein.
Acts 1925, No. 85, § 4; A.S.A. 1947, § 20-1138.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1207 - Redemption of land on delinquent list

(a)
Anyone desiring to redeem any of the delinquent lands, town lots, railroads, tramroads, bridges, or other property included in the list shall apply to the county tax collector.
(b)
Upon the payment of the tax penalty and cost, the collector shall issue a redemption certificate in triplicate, a copy of which shall be furnished to the board of commissioners of the district and a copy to be retained by the collector, and he shall mark opposite the tract by whom redeemed and the date of the redemption.
(c)
The collector shall immediately remit the amount of the tax and penalty so collected to the treasurer, or depository of the district, or other person authorized to receive it.
(d)
For his services in filing the list and extending the tax, penalty, and cost thereon, and in issuing certificate of redemption, the collector shall be entitled to the sum of fifty cents (50¢) per tract, which shall be added at the time of the filing of the list and shall be charged as costs against the district and paid into the general revenue fund of the county, when collected, as other costs.
Acts 1925, No. 85, § 5; A.S.A. 1947, § 20-1139.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 12 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 75,000 (§§ 14-86-1201 — 14-86-1208) › Section 14-86-1208 - Suit for collection of taxes

(a)
(1)
When the board of improvement or anyone authorized by law to file suit for the collection of these delinquent taxes desires to commence a suit, they shall obtain a certified copy of the remaining delinquent property on the list from the county tax collector, which shall be filed with the complaint, within ten (10) days thereafter, and taken as part thereof.
(2)
The collector making the list shall be entitled to ten cents (10¢) per tract payable in advance, which shall be taxed as costs in the suit.
(b)
(1)
The chancery court of the county, by proper order entered in the case, may permit the collector to furnish the list to the board or may permit anyone authorized by law to file suit for the collection of the delinquent taxes, without requiring payment in advance.
(2)
In this event, the collector's fees for making and certifying the list shall be taxed as costs in the case and become payable out of any fund collected from the delinquent property.
(c)
No suit for the collection of the delinquent taxes shall be brought after three (3) years from the date the taxes become delinquent.
Acts 1925, No. 85, § 6; A.S.A. 1947, § 20-1140.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 13 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 150,000 (§§ 14-86-1301 — 14-86-1304) › Section 14-86-1301 - Applicability

This subchapter shall only apply to counties having a population in excess of one hundred fifty thousand (150,000) inhabitants, according to the most recent federal census.
Acts 1941, No. 449, § 4; A.S.A. 1947, § 20-1134.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 13 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 150,000 (§§ 14-86-1301 — 14-86-1304) › Section 14-86-1302 - Construction

The provisions of this subchapter shall not be construed to affect any other costs which may have been or may be assessed by the chancery court in an action filed therein for the collection of delinquent improvement district assessments.
Acts 1941, No. 449, § 3; A.S.A. 1947, § 20-1133.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 13 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 150,000 (§§ 14-86-1301 — 14-86-1304) › Section 14-86-1303 - Redemption of property

(a)
Any person, firm, or corporation having an interest in any property which has been certified by the county tax collector's office prior to the enactment of this section for delinquent assessments in any improvement district and which property has not been sold for the delinquent assessments prior to the enactment of this section may pay the assessments or redeem the property within the time and in the manner provided by law. However, one (1) receipt or certificate of redemption shall be issued to the person, firm, or corporation embracing all of the property in the improvement district on which assessments are then paid or redemption then made by the person, firm, or corporation, regardless of the number of calls describing the property or the number of years of delinquency.
(b)
(1)
For the receipt or certificate of redemption, the collector shall be entitled to a fee equal to ten percent (10%) of the combined tax and penalty collected.
(2)
On all delinquent improvement district property certified by the collector's office subsequent to the enactment of this section, the collector's cost for redemption shall be a fee equal to ten percent (10%) of the combined tax and penalty collected on each call or twenty-five cents (25¢) per call, whichever is greater.
Acts 1941, No. 449, § 2; 1975, No. 879, § 1; A.S.A. 1947, § 20-1132.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 13 - DELINQUENT IMPROVEMENT TAXES AND ASSESSMENTS IN COUNTIES WITH A POPULATION EXCEEDING 150,000 (§§ 14-86-1301 — 14-86-1304) › Section 14-86-1304 - Fee for recording abolished

The fee of the chancery clerk for filing and recording the delinquent lists of assessments of any improvement district certified to the chancery clerk's office by any person, board, or officer is abolished.
Acts 1941, No. 449, § 1; A.S.A. 1947, § 20-1131.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 14 - NOTICE TO SELL LAND FOR NONPAYMENT OF IMPROVEMENT DISTRICT ASSESSMENT (§§ 14-86-1401 — 14-86-1405) › Section 14-86-1401 - Purpose

The purpose of this subchapter is to ensure that owners of land receive notice of the filing of suit to sell lands for nonpayment of improvement district assessments, in those instances in which the law requires the filing of such a suit, and notice of the sale of lands for nonpayment of improvement district assessments, in those instances in which the law does not require the filing of suit before such a sale.
Acts 1979, No. 628, § 2; A.S.A. 1947, § 20-1157.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 14 - NOTICE TO SELL LAND FOR NONPAYMENT OF IMPROVEMENT DISTRICT ASSESSMENT (§§ 14-86-1401 — 14-86-1405) › Section 14-86-1402 - Construction

Nothing in this subchapter shall be construed to modify or limit the rights of landowners to redeem lands sold for nonpayment of improvement district assessments as previously provided by law.
Acts 1979, No. 628, § 2; A.S.A. 1947, § 20-1157.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 14 - NOTICE TO SELL LAND FOR NONPAYMENT OF IMPROVEMENT DISTRICT ASSESSMENT (§§ 14-86-1401 — 14-86-1405) › Section 14-86-1403 - Notice required

At least twenty (20) days prior to selling or filing suit to sell any lands for nonpayment of improvement district assessments, the person charged with making the sale or filing the suit shall mail, by certified mail, return receipt requested, to the owner of the lands at his last known address a notice:
(1)
Describing the delinquent lands;
(2)
Specifying the year of delinquency;
(3)
Stating the amount necessary for redemption; and
(4)
Advising the owner that he may redeem the lands at any time within twenty (20) days of the date the notice is mailed.
Acts 1979, No. 628, § 1; A.S.A. 1947, § 20-1156; Acts 1991, No. 92, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 14 - NOTICE TO SELL LAND FOR NONPAYMENT OF IMPROVEMENT DISTRICT ASSESSMENT (§§ 14-86-1401 — 14-86-1405) › Section 14-86-1404 - Costs of notice

The costs of giving notice to owners shall be charged to the delinquent lands and collected either from the owners when the lands are redeemed or from the purchaser when the lands are sold.
Acts 1979, No. 628, § 3; A.S.A. 1947, § 20-1158.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 14 - NOTICE TO SELL LAND FOR NONPAYMENT OF IMPROVEMENT DISTRICT ASSESSMENT (§§ 14-86-1401 — 14-86-1405) › Section 14-86-1405 - Sale of lands

(a)
If the lands are not redeemed within twenty (20) days after the notice is mailed, the person charged with making the sale or filing the suit may sell the lands or file suit to sell the lands.
(b)
If the notice is mailed to the owner prior to filing suit to sell the lands, it shall not be necessary to mail a second notice to the owner prior to the sale of the lands.
Acts 1979, No. 628, § 1; A.S.A. 1947, § 20-1156.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 15 - RIGHT OF REDEMPTION OF DELINQUENT LANDS SOLD IN IMPROVEMENT DISTRICTS (§§ 14-86-1501 — 14-86-1503) › Section 14-86-1501 - Right of purchaser to possession

(a)
In all sales made by commissioners under decrees of chancery courts for foreclosure of delinquent special assessments in drainage, levee, and bridge districts, improvement districts in cities and towns, and in all special assessment districts of every kind, the court may approve the sale subject to the right of redemption.
(b)
Immediately upon approval, the purchaser shall have the right to possession of the lands and premises so sold and may have process therefor.
(c)
The purchaser, while so in possession, shall not be accountable for rents upon redemption. However, the purchaser shall not dispose of nor injure the timber nor minerals nor fixtures upon the property until the expiration of the right of redemption and shall not recover in case of redemption for improvements upon the property.
Acts 1915, No. 43, § 1; C. & M. Dig., §§ 5642, 5643; Pope's Dig., §§ 7329, 7330; A.S.A. 1947, § 20-1143.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 15 - RIGHT OF REDEMPTION OF DELINQUENT LANDS SOLD IN IMPROVEMENT DISTRICTS (§§ 14-86-1501 — 14-86-1503) › Section 14-86-1503 - Time for redemption in certain districts

All persons shall have the right to redeem from the sale for taxes of road, drainage, levee, or other improvement districts at any time within two (2) years from the date when the lands are sold by the commissioner making the sale, and not thereafter.
Acts 1925, No. 359, § 2; Pope's Dig., § 13898; A.S.A. 1947, § 20-1145.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 16 - ENFORCEMENT OF IMPROVEMENT DISTRICT TAX LIEN WHEN LAND FORFEITED TO STATE FOR GENERAL TAXES (§§ 14-86-1601 — 14-86-1603) › Section 14-86-1601 - Right of district to enforce

Where any lands have been forfeited or sold to the state for the nonpayment of general taxes and any of the lands may be located in any improvement district of any kind or class, the district may, nevertheless, proceed as provided by law to enforce its lien for delinquent taxes or assessments, subject to the paramount lien of the state, without waiting until the lands are redeemed from or sold by the state.
Acts 1939, No. 329, § 1; A.S.A. 1947, § 20-1146.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 16 - ENFORCEMENT OF IMPROVEMENT DISTRICT TAX LIEN WHEN LAND FORFEITED TO STATE FOR GENERAL TAXES (§§ 14-86-1601 — 14-86-1603) › Section 14-86-1602 - Redemption from state

(a)
Where any lands have been foreclosed on by any improvement district for delinquent taxes or assessments due it and the title to any of the lands may have been or is in the state, the purchaser at any sale for the improvement district taxes shall have the right to redeem the land from the state.
(b)
In case a receiver shall be appointed by the chancery court for any such lands being foreclosed on by a district, the receiver may, out of the first moneys coming into his hands from rentals, or a sale thereof, redeem the lands from the state.
(c)
The purchaser or receiver shall have a lien thereon for the sums so paid the state.
Acts 1939, No. 329, § 3; A.S.A. 1947, § 20-1147.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 16 - ENFORCEMENT OF IMPROVEMENT DISTRICT TAX LIEN WHEN LAND FORFEITED TO STATE FOR GENERAL TAXES (§§ 14-86-1601 — 14-86-1603) › Section 14-86-1603 - Rights of purchaser

Upon the expiration of the period allowed for redemption from foreclosure sales, the purchaser shall have the right to the possession of the lands without accountability for rents or damages until the state exercises its paramount authority.
Acts 1939, No. 126, § 1; A.S.A. 1947, § 20-1148.