Arkansas Code Title 14. Local Government § 14-123-507. Delinquent list

(a) The collector shall also file with the clerk of the chancery court of the county for which he is collector of levee taxes, at the time as is now required by law, a list of all uncollected levee taxes, showing thereon the name of the supposed owner, the description of the delinquent property, the amount of the uncollected tax, and all penalties.

(b) The list shall have affixed thereto an affidavit of the collector verifying its correctness.

(c) The collector shall also deliver a copy of the list to the secretary of the levee district.