Collection of delinquent taxes

  1. Law
  2. Arkansas Code
  3. Local Government
  4. Improvement Districts Generally
  5. Suburban Improvement Districts
  6. Collection of Taxes
  7. Collection of delinquent taxes

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  1. (a) If an eligible district has elected to collect its own taxes under § 14-92-602, the district is responsible for and may take action for collecting taxes that have become delinquent.

  2. (b)

    1. (1) An eligible district that has not elected to collect its own taxes under § 14-92-602 may elect to assume sole responsibility for the collection of the eligible district's taxes that have become delinquent.

    2. (2)

      1. (A) An election under subdivision (b)(1) of this section shall be made by resolution of the board of commissioners of the eligible district, and a certified copy of the resolution shall be filed with the county tax collector of each county in which any of the territory of the eligible district is located, prior to October 15 of any year.

      2. (B) The election shall be effective for taxes becoming delinquent in the year of filing.

  3. (c)

    1. (1) If an eligible district has responsibility under this section for collecting the delinquent taxes of the district, or if the eligible district elects to assume this responsibility, the county collector shall take no action to enforce collection of delinquent taxes.

    2. (2) If the eligible district has elected to collect only delinquent taxes, the county collector shall report delinquencies to the board of the eligible district.

  4. (d) If it is the responsibility of the eligible district to collect delinquent taxes, the district shall add to the amount of the tax a penalty of twenty-five percent (25%) and shall enforce collection by civil proceedings in the circuit court of the county and in the manner provided by §§ 14-121-426 — 14-121-432.

  5. (e)

    1. (1) Once an eligible district makes the application to collect the delinquent taxes of the district, the election continues in effect until revoked.

    2. (2)

      1. (A) Revocation shall be by resolution of the board and the filing of certified copies of the resolution with the collector of each county in which any of the territory of the eligible district is located.

      2. (B) A filing under subdivision (e)(2)(A) of this section shall be made on or before October 15 of any year and shall be effective as to taxes becoming delinquent in that year.


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