Arkansas § 14-92-232 Payment of taxes - Enforcement

Arkansas Statutes

§ 14-92-232 — Payment of taxes - Enforcement

Arkansas § 14-92-232

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This text of Arkansas § 14-92-232 (Payment of taxes - Enforcement) 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. § 14-92-232 (2026).

Text

(a)All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes.

(b)Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended.

(c)A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122 .

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(a) All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes. (b) Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended. (c) A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122 .