Arkansas § 14-90-1404 Permanent record of delinquencies

Arkansas Statutes

§ 14-90-1404 — Permanent record of delinquencies

Arkansas § 14-90-1404

Title14

This text of Arkansas § 14-90-1404 (Permanent record of delinquencies) 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. § 14-90-1404 (2026).

Text

(a)(1) When the suit with the delinquent list is filed with the county tax collector under this subchapter, the delinquent list of property shall be copied into a permanent record of delinquent lands.

(2)The collector shall receive, as part of his costs, the sum of ten cents (10¢) for each separate line of description of property. This amount shall be paid by the plaintiff when the suit is filed and shall be taxed and collected as part of the cost and refunded to the plaintiff.

(b)(1) On the record of delinquent lands, the collector shall note all redemptions made prior to the date of sale.

(2)The collector shall also note on the record the redemption of lands after the sale, first recording after the description of each piece of property to whom it was sold or if sold to the plaintiff

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(a) (1) When the suit with the delinquent list is filed with the county tax collector under this subchapter, the delinquent list of property shall be copied into a permanent record of delinquent lands. (2) The collector shall receive, as part of his costs, the sum of ten cents (10¢) for each separate line of description of property. This amount shall be paid by the plaintiff when the suit is filed and shall be taxed and collected as part of the cost and refunded to the plaintiff. (b) (1) On the record of delinquent lands, the collector shall note all redemptions made prior to the date of sale. (2) The collector shall also note on the record the redemption of lands after the sale, first recording after the description of each piece of property to whom it was sold or if sold to the plaintiff.