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Arkansas Code Title 14. Local Government § 14-62-108. Proceedings to collect revenue due

Current as of March 28, 2024 | Updated by Findlaw Staff

(a)(1) For the purpose of collecting the revenue under this chapter, a receiver appointed under § 14-62-104 may file proceedings in the name of the receiver on behalf of all creditors and against taxpayers who owed taxes to the extinct municipal corporation, in cooperation with the Department of Finance and Administration under § 14-62-111.

(2) The proceedings shall be filed in the circuit court of the Sixth Judicial District.

(b) All pending lawsuits involving the extinct municipal corporation in connection with the collection of taxes or the payment of indebtedness are revived in the name of the receiver and consolidated with the proceedings provided for in this section, in cooperation with the Department of Finance and Administration under § 14-62-111.

(c)(1)(A) The circuit court may settle and adjust all equities, priorities, and liens and give all appropriate relief.

(B) The circuit court may enforce all liens upon property for the payment of the taxes and order and make all sales of property necessary to the collection of the taxes.

(C) The taxes embraced by this section, and which this section provides for, are all taxes imposed by the extinct municipal corporation before the revocation under this chapter and shall continue to be fully collected after the revocation under this chapter up to the time of the full accord and satisfaction of the indebtedness for which the taxes were levied, and no other taxes.

(2) The circuit court shall include in the proceedings only those taxpayers of the extinct municipal corporation so that no other citizens of the county shall be responsible for the payment of taxes owed to or the debts of the extinct municipal corporation, except as otherwise provided under this chapter or for other pledged or dedicated sales and use taxes of the extinct municipal corporation.

(3) The circuit court or receiver shall not raise any rate of taxation in effect as of the date of the entry of an order revoking the charter of a municipal corporation under § 14-62-102.

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Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-62-108. Proceedings to collect revenue due - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-62-108/

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