(a) The qualified and acting tax collectors of levee districts, drainage districts, 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 tax levied under the provisions of this subchapter.
(b) The collectors shall collect the tax herein provided to be levied at the same time and in the same manner as is now fixed by law and shall receive compensation therefor as the board of directors of the district may provide.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 120 - Drainage and Levee Improvement Districts Generally
Subchapter 3 - Consolidation of District Duties, Obligations, and Purposes
§ 14-120-301. Legislative determination
§ 14-120-304. Subchapter cumulative
§ 14-120-305. Construction of levees and drainage works declared conducive to public welfare
§ 14-120-306. Powers of board of directors
§ 14-120-307. Conveyance of rights-of-way across state lands
§ 14-120-308. Agreements for construction across highways
§ 14-120-309. Eminent domain by the United States
§ 14-120-310. Authority to consolidate
§ 14-120-311. Consolidation procedure
§ 14-120-312. Consolidation and use of assets — Prior liabilities and obligations
§ 14-120-313. Board of assessors
§ 14-120-315. Assessment — Time, certification, and filing
§ 14-120-316. Board of assessment and equalization
§ 14-120-317. Chancery court review of assessment
§ 14-120-318. Annual assessment and levy of tax upon increased value
§ 14-120-319. Alternative method of assessment — Reassessment
§ 14-120-321. Penalty for delinquency — Enforcement proceedings generally
§ 14-120-322. Filing complaint of delinquency — Notice
§ 14-120-323. Trial date — Continuance or dismissal
§ 14-120-325. Decree — Sale of real property by commissioner
§ 14-120-326. Execution of deed
§ 14-120-327. Redemption of property — Vacation of decree
§ 14-120-328. Authority to borrow money and issue bonds — Purpose
§ 14-120-329. Sale of bonds — Interest coupons
§ 14-120-330. Disposition and use of bond proceeds
§ 14-120-331. Lithographing and registration of bonds