2015 Arkansas Code
Title 14 - Local Government
Subtitle 17 - Public Health And Welfare Improvement Districts
Chapter 282 - Ambulance Service Improvement Districts
§ 14-282-112 - Assessment -- Time for payment -- Failure to pay.
(a) All annual benefits extended and levied under the terms of this chapter shall be payable between the third Monday in February and the third Monday in April of each year.
(b) (1) If any annual benefit assessments levied by the board pursuant to this chapter are not paid at maturity, the collector shall not embrace the assessments in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the improvement district, who shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).
(2) The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county in the manner provided by ยงยง 14-121-426 -- 14-121-432.
(3) The owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his lands have been stricken off by the commissioner making the sale.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
