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Arkansas Code Title 14. Local Government § 14-86-1104. Delinquent lists--Recording

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

(a) The county tax collector shall record the list in a well-bound book kept by him for that purpose preceding the list by a caption, which may be in substance as follows:

“The lands, town lots, railroads, tramroads, and bridges returned delinquent in ․․․․․․․․․․ (stating corporate name of the district) ․․․․․․․․․․ for the nonpayment of taxes due said district for the year 19․․․, together with tax, penalty and cost chargeable thereon are contained and described in the following list.”

(b)(1) Then shall be copied the delinquent list filed by the collector together with the names of the supposed owners and the certificate of the collector and the date of the filing, and the collector shall add the penalty prescribed by law to the tax.

(2)(A) The collector shall append at the foot of the list a certificate that it is a true copy of the list filed by the collector.

(B)(i) The certificate shall show the date of filing and recording of the delinquent list.

(ii) The certificate shall be conclusive evidence that the list was filed and recorded as stated in the certificate.

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Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-86-1104. Delinquent lists--Recording - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-86-1104/

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