{"data":{"id":"us-ar/ark.-code-ann.-6-71-118","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 6-71-118","heading":"Delinquent assessment - Penalty","body":"If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the district as delinquent.","path":["AR Code","Title 6","Chapter 71"],"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":"73ee54c0cae25593c4fa8b75237e1888972f5c3df441b26e16475e17231e2fb2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-6-71-117","next":"us-ar/ark.-code-ann.-6-71-119"},"notice":"GroundRules: Original legal text. Not legal advice."}