Arkansas Code
Subchapter 4 - District Operation Generally
§ 14-121-427. Notice of proceedings for collection of taxes

(a)
(1) Notice of the pendency of a suit shall be given by publication weekly for two (2) weeks before judgment is entered for the sale of lands, railroads, or tramroads in some newspaper published in the county where the suits may be pending.
(2) The public notice may be in the following terms:

(b) Then shall follow a list of supposed owners, with a descriptive list of the delinquent lands, and amounts due thereon respectively as aforesaid, and the public notice may conclude in the following form:
“Board of Commissioners, Drainage District vs. Delinquent Lands All persons having or claiming an interest in any of the following described lands are hereby notified that suit is pending in the Circuit Court of County, Arkansas, to enforce the collection of certain drainage taxes on the subjoined list of lands, each supposed owner having been set opposite his or her or its lands, together with the amounts severally due from each, to wit:”
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“All persons and corporations interested in the lands are hereby notified that they are required by law to appear within four (4) weeks and make defense to the suit or the same will be taken for confessed, and final judgment will be entered directing the sale of the lands for the purpose of collecting the taxes, together with the payment of interest, penalty, and costs allowed by law. Clerk of the Court.”
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