Arkansas Code Title 14. Local Government § 14-121-903. Estimate--Unpaid amounts considered

(a) Whenever there shall remain due and unpaid at the date of the passage of this act any amounts for labor performed in cleaning out any of the public drains of this state, it shall be the duty of the board provided for in this act to take these amounts into consideration in making their estimates of the expenses of keeping the drains clean for the ensuing year. These amounts shall be paid out of the money arising from the amount certified by the board and collected as provided in § 14-121-901.

(b) Where fees have already been paid by the owner of any particular tract of land subject to the tax, no further amount shall be assessed against the land. The amount provided for in this section shall only be extended against the land as has not already been paid on. The county clerk, in extending the overdue amount, shall only extend the amount against the land as has not been previously paid, which amount shall be in addition to the land's share of the necessary amount to keep the drain clean for the ensuing year.