Arkansas Code
Subchapter 5 - Judicial Review of Assessment of Benefits
§ 14-120-507. Reduction of penalty for delinquency

In all drainage districts organized by special act of the General Assembly in which the penalty is now twenty-five percent (25%) for failure to pay drainage district taxes within the time designated by the act, the commissioners of any drainage or levee district, at their discretion, may reduce all or any part of the penalty as low as ten percent (10%).

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