Arkansas Code Title 14. Local Government § 14-54-604. Liens

(a) The amount of the lien provided for in §§ 14-54-601 -- 14-54-603 may be determined by action against the owner of any lot.

(b) The amount ascertained, with cost of suit and five percent (5%) penalty for collection, shall be certified by the mayor to the clerk of the county, and placed by him on the taxbook as delinquent taxes, and collected accordingly.

(c) The amount, when so collected, shall be paid to the city by the county collector.