Ark. Code Ann. § 14-92-233: Notice of delinquency

(a) County tax collectors shall, at least once annually, send a delinquency notification to each property owner who is delinquent in the payment of the assessed benefits levied by suburban improvement districts formed under this subchapter.

(b) The notice shall be mailed to the last known address of the delinquent property owner and shall include an identification of the property, the amount of the delinquency, and any interest or penalties thereon.