Arkansas Code
Subchapter 2 - Agreements with United States Generally
§ 14-120-228. Collectors

(a) The qualified and acting tax collectors of the levee district, drainage district, or levee and drainage districts which may hereafter avail themselves of the powers, authority, and benefits conferred by this subchapter, are charged with the duty of collecting the annual taxes levied under the provisions of this subchapter.
(b) The collector shall collect the tax herein provided to be levied at the same time and in the same manner as other taxes levied by and for the particular district are collected and shall receive compensation therefor as the board of directors of the district may provide.

Structure Arkansas Code

Arkansas Code

Title 14 - Local Government

Subtitle 7 - Water and Soil Improvement Districts

Chapter 120 - Drainage and Levee Improvement Districts Generally

Subchapter 2 - Agreements with United States Generally

§ 14-120-201. Legislative intent

§ 14-120-202. Definition

§ 14-120-203. Construction

§ 14-120-204. Subchapter cumulative

§ 14-120-205. Conditions precedent to conferring powers on districts — In general

§ 14-120-206. Filing project outline and estimate

§ 14-120-207. Board approval of proposal

§ 14-120-208. Approval election generally

§ 14-120-209. Date of election

§ 14-120-210. Notice of election

§ 14-120-211. Election judges and clerks

§ 14-120-212. Ballots

§ 14-120-213. Voting — Certification of results

§ 14-120-214. Canvass of results — Judicial review

§ 14-120-215. Majority vote — Payment of expenses

§ 14-120-216. Contract authority

§ 14-120-217. Board authority to acquire land — Condemnation

§ 14-120-218. Conveyance of rights-of-way across state lands

§ 14-120-219. Agreements for construction across highways

§ 14-120-220. Eminent domain by the United States

§ 14-120-221. Board of assessors

§ 14-120-222. Assessment roll

§ 14-120-223. Assessment — Time, certification, and filing

§ 14-120-224. Board of assessment and equalization

§ 14-120-225. Chancery court review of assessment

§ 14-120-226. Tax levy by board to satisfy certain obligations

§ 14-120-227. Alternative method of assessment — Reassessment — Vacancies on board

§ 14-120-228. Collectors

§ 14-120-229. Penalty for delinquency — Enforcement proceedings generally

§ 14-120-230. Filing complaint — Notice

§ 14-120-231. Trial date — Continuance or dismissal

§ 14-120-232. Trial procedure

§ 14-120-233. Decree — Sale of real property by commissioner

§ 14-120-234. Execution of deed

§ 14-120-235. Redemption of property — Vacation of decree

§ 14-120-236. Tributary tax fund

§ 14-120-237. Disbursement of funds on vouchers

§ 14-120-238. Authority to borrow money and issue bonds — Purpose

§ 14-120-239. Issuance of bonds — Interest coupons

§ 14-120-240. Lithographing and registration of bonds

§ 14-120-241. Bonds — Sale prohibitions — Penalty

§ 14-120-242. Use of revenues for bond payment — Lien

§ 14-120-243. Nonpayment of bonds — Collection by receiver

§ 14-120-244. Disposition and use of proceeds from bonds