Arkansas Statutes

§ 14-86-1002 — Remission of delinquent penalties

Arkansas § 14-86-1002

This text of Arkansas § 14-86-1002 (Remission of delinquent penalties) 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. § 14-86-1002 (2026).

Text

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.

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Related

Opinion No.
(Arkansas Attorney General Reports, 1992)

Legislative History

Acts 1941, No. 268, § 1; A.S.A. 1947, § 20-1130.

Nearby Sections

15
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Bluebook (online)
Arkansas § 14-86-1002, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-86-1002.