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Arkansas Code Title 26. Taxation § 26-37-105. Collection fee

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

(a) The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold.

(b) The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands.

(c)(1) However, the collection fee under this section shall not exceed the costs expended by the Commissioner of State Lands in producing or filing the deed.

(2) As used in subdivision (c)(1) of this section, “costs” means the actual costs expended by the Commissioner of State Lands plus three percent (3%) of the actual costs expended by the Commissioner of State Lands.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-37-105. Collection fee - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-37-105/

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