Arkansas § 14-120-404 Due dates of taxes

Arkansas Statutes

§ 14-120-404 — Due dates of taxes

Arkansas § 14-120-404

Title14

This text of Arkansas § 14-120-404 (Due dates of taxes) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-120-404 (2026).

Text

(a)All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied.

(b)(1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.

(2)The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made.

(3)The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid.

(4)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.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied. (b) (1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied. (2) The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made. (3) The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid. (4) 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.