{"data":{"id":"us-ar/ark.-code-ann.-14-120-113","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-120-113","heading":"Delinquent levies","body":"(a) (1) (A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year. (B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district. (2) (A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying: (i) In person; and (ii) By separate check from the payment of ad valorem taxes. (B) The county collector may: (i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or (ii) (a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq. (b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes. (C) (i) The county collector is not required to provide a receipt for the payment of the delinquent levy. (ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district. (b) A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under § 14-120-229 . Added by Act 2013, No. 1186,§ 1, eff. 8/16/2013. Acts 1927, No. 109, §§ 1-5.\n\n(a) (1) (A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year. (B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district. (2) (A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying: (i) In person; and (ii) By separate check from the payment of ad valorem taxes. (B) The county collector may: (i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or (ii) (a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq. (b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes. (C) (i) The county collector is not required to provide a receipt for the payment of the delinquent levy. (ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.\n\n(1) (A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year. (B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.\n\n(A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.\n\n(B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.\nB) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.\n\n(A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.\n\n(B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.\n\n(2) (A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying: (i) In person; and (ii) By separate check from the payment of ad valorem taxes. (B) The county collector may: (i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or (ii) (a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq. (b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes. (C) (i) The county collector is not required to provide a receipt for the payment of the delinquent levy. (ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.\n\n(A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying: (i) In person; and (ii) By separate check from the payment of ad valorem taxes.\n\n(i) In person; and\n\n(ii) By separate check from the payment of ad valorem taxes.\n\n(B) The county collector may: (i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or (ii) (a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq. (b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.\n\n(i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or\n\n(ii) (a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq. (b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.\n\n(a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq.\n\n(b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.\n\n(C) (i) The county collector is not required to provide a receipt for the payment of the delinquent levy. (ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.\n\n(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.\n\n(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.\nthe delinquent levy. (ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.\n\n(i) The county collector is not required to provide a receipt for the payment of the delinquent levy.\n\n(ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.\n\n(b) A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under § 14-120-229 .","path":["AR Code","Title 14","Chapter 120","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"c75f3e68a5061717926b84ef6e2d84280eca0e7c34ce9b6623f6565c2477ace3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-120-112","next":"us-ar/ark.-code-ann.-14-120-201","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}