Arkansas § 14-86-1001 Authority and responsibility generally

Arkansas Statutes

§ 14-86-1001 — Authority and responsibility generally

Arkansas § 14-86-1001

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This text of Arkansas § 14-86-1001 (Authority and responsibility generally) 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. § 14-86-1001 (2026).

Text

(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.

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(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.