Arkansas Code Title 14. Local Government § 14-322-108. Installment assessment payment

(a) All installments of assessments shall be paid in equal annual amounts as provided by ordinance of the governing body of the municipality.

(b) The ordinance shall provide that the first annual installment shall be collected by the county collector on a date fixed in the ordinance.

(c) The ordinance shall provide that the second and subsequent installments shall be paid at the time provided by law for paying the first installment of general taxes or shall provide for the payment thereof in quarterly installments, at the election of the property owner, along with the quarterly installments of general taxes.

(d) It shall be the duty of the county clerk to extend the installments on the tax books of the county, and the duty of county collector to collect the installments along with general taxes until the entire levy of the assessment is exhausted.