Arkansas Code Title 14. Local Government § 14-218-116. Assessments--Collection--Warrant

(a) Within forty (40) days after the passage of the ordinance, unless the time is extended by the city council, the city clerk shall deliver to the city collector a copy of the assessment of benefits, containing a description of the blocks, lots, and parcels of land in the district and the amount assessed on each, duly extended against each lot, block, or parcel of land. The clerk shall deliver it with his warrant attached thereto to the city collector.

(b) The warrant may be in the following form:

To the Collector of said City of ․․․․․․․․․․:

You are hereby commanded to collect from the owners of real property described in the annexed copy of Ordinance No.․․․ the assessments of the same and as extended thereon for the current year and to pay same to the treasurer of the Consolidated Water and Light District of said City within sixty days from this date.

Witness my hand and seal of office on this ․․․․․․․․․․ day of ․․․․․․․․․․, 19․․․.”

(c) Similar writs shall be issued annually until the local assessment shall be fully paid.