Arkansas § 6-71-118 Delinquent assessment - Penalty

Arkansas Statutes

§ 6-71-118 — Delinquent assessment - Penalty

Arkansas § 6-71-118

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This text of Arkansas § 6-71-118 (Delinquent assessment - Penalty) 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. § 6-71-118 (2026).

Text

If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the district as delinquent.

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