Ark. Code Ann. § 14-86-1106: Suit for collection of taxes

(a) (1) When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence a suit, they shall obtain a certified copy of the list from the county tax collector, which shall be filed with the complaint and taken as a part thereof. (2) For making the list, the county tax collector shall be entitled to ten cents (10¢) per tract, which shall be taxed as costs in the suit. (b) No suit for the collection of delinquent taxes shall be brought after three (3) years from date they became delinquent. Acts 1921, No. 534, § 4; Pope's Dig., § 13891; A.S.A. 1947, § 20-1128.

(a) (1) When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence a suit, they shall obtain a certified copy of the list from the county tax collector, which shall be filed with the complaint and taken as a part thereof. (2) For making the list, the county tax collector shall be entitled to ten cents (10¢) per tract, which shall be taxed as costs in the suit.

(1) When the board of improvement or anyone authorized by law to file suit for the collection of delinquent taxes desires to commence a suit, they shall obtain a certified copy of the list from the county tax collector, which shall be filed with the complaint and taken as a part thereof.

(2) For making the list, the county tax collector shall be entitled to ten cents (10¢) per tract, which shall be taxed as costs in the suit.

(b) No suit for the collection of delinquent taxes shall be brought after three (3) years from date they became delinquent.