{"data":{"id":"us-ar/ark.-code-ann.-14-285-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-285-102","heading":"Time and manner of payment of annual installments","body":"(a) Payment of the annual installments of the assessments of benefits by municipal recreation improvement districts located within second class cities shall be due on the same dates as ad valorem real property taxes and the annual installments shall be collected by the county collector at the same time and in the same manner as the collection of ad valorem real property taxes.\n\n(b) If the annual installments are delinquent at the time the realty subject to a lien for delinquent annual installments is sold for delinquent taxes, the State Land Commissioner shall recover the delinquent annual installments at the time of the sale thereby relieving the district of the requirement of instituting a civil action for foreclosure.\n\n(c) Therefore, any questions arising regarding the interpretation of any provision of this act shall be resolved in such manner as will result in the implementation of the legislative intent expressed above.","path":["AR Code","Title 14","Chapter 285"],"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":"0f493f90ec22c2bd86feba0935de2fda1eb344f87a08aa546f258911894c32a5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-285-101","next":"us-ar/ark.-code-ann.-14-285-103","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."}