{"data":{"id":"us-ar/ark.-code-ann.-14-86-1002","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-86-1002","heading":"Remission of delinquent penalties","body":"The board of improvement of any levee, drainage, street improvement, and other districts, however created, may remit, by resolution duly adopted of a general character applicable alike to all lands and property assessed in the districts for taxes, all that part of any penalty which has accrued upon delinquent tax assessments, in excess of ten percent (10%) for these tax delinquencies.","path":["AR Code","Title 14","Chapter 86","Subchapter 10"],"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":"a9d9bbce46038fe93f8e21c363dda1ad907929ab15dafea68b085186aabb49a1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-86-1001","next":"us-ar/ark.-code-ann.-14-86-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}