{"data":{"id":"us-ar/ark.-code-ann.-20-17-1113","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 20-17-1113","heading":"Assessment - Time for payment - Failure to pay - Redemption","body":"(a) (1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year. (2) If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at maturity, the collector shall not embrace the assessments in the taxes for which he or she shall sell the lands, but he or she shall report the delinquencies to the board of commissioners of the district who shall add to the amount of the annual benefit assessment a penalty of ten percent (10%). (b) The board of commissioners shall enforce the collection by equitable proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 - 14-121-432 . (c) However, the owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his or her lands have been stricken off by the commissioner making the sale. Acts 1957, No. 318, § 9; A.S.A. 1947, § 20-1309.\n\n(a) (1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year. (2) If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at maturity, the collector shall not embrace the assessments in the taxes for which he or she shall sell the lands, but he or she shall report the delinquencies to the board of commissioners of the district who shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).\n\n(1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year.\n\n(2) If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at maturity, the collector shall not embrace the assessments in the taxes for which he or she shall sell the lands, but he or she shall report the delinquencies to the board of commissioners of the district who shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).\n\n(b) The board of commissioners shall enforce the collection by equitable proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 - 14-121-432 .\n\n(c) However, the owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his or her lands have been stricken off by the commissioner making the sale.","path":["AR Code","Title 20","Chapter 17","Subchapter 11"],"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":"7ce6972cf34405d8ac47cc7a284f56666d6dcced7d913f0c69b112c013ef715f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-20-17-1112","next":"us-ar/ark.-code-ann.-20-17-1114","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."}