{"data":{"id":"us-ar/ark.-code-ann.-14-120-507","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-120-507","heading":"Reduction of penalty for delinquency","body":"In all drainage districts organized by special act of the General Assembly in which the penalty is now twenty-five percent (25%) for failure to pay drainage district taxes within the time designated by the act, the commissioners of any drainage or levee district, at their discretion, may reduce all or any part of the penalty as low as ten percent (10%).","path":["AR Code","Title 14","Chapter 120","Subchapter 5"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"3b60c8928ee56779745f68b47f4c1858340fe0f5b3d0aa1ffad8174fb043194f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-120-506","next":"us-ar/ark.-code-ann.-14-120-601"},"notice":"GroundRules: Original legal text. Not legal advice."}