{"data":{"id":"us-ar/ark.-code-ann.-14-86-901","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-86-901","heading":"Applicability","body":"This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.","path":["AR Code","Title 14","Chapter 86","Subchapter 9"],"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":"7c501dfb3d65445cf1c78f05011b425f748fd496f2f714d0e9ee87eee47b75ce","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-86-803","next":"us-ar/ark.-code-ann.-14-86-902"},"notice":"GroundRules: Original legal text. Not legal advice."}