{"data":{"id":"us-ar/ark.-code-ann.-14-90-1403","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-90-1403","heading":"List of delinquent property","body":"If any assessment, or annual installment thereof, levied by a municipal improvement district shall not be paid within the time provided by the city ordinance approving the assessment, the county tax collector shall add thereto a penalty of ten percent (10%) and shall at once return a list of all the property within the district on which the assessment or installment has not been paid to the board of improvement as delinquent.","path":["AR Code","Title 14","Chapter 90","Subchapter 14"],"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":"b6c0012067d98cbae32cf5bd424eaf67fb5ff358ce26e76dfd76950b3d2b2445","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-90-1402","next":"us-ar/ark.-code-ann.-14-90-1404"},"notice":"GroundRules: Original legal text. Not legal advice."}