Arkansas Code
Subchapter 4 - District Operation
§ 14-123-411. Payment of assessments — Effect of delinquency

(a) When the assessment list is delivered to the treasurer, he shall proceed immediately to collect the assessments.
(b) If the assessments are not paid within thirty (30) days, a penalty of ten percent (10%) shall at once attach for the delinquency. The board of directors shall enforce the collection of the whole by chancery proceedings in a court of the county having chancery jurisdiction in which the lands are situated. The court shall give judgment against the persons claiming to be the owners of the land, if known to the board, for the amount of the assessment, the penalty of ten percent (10%), interest on the assessment from the end of the thirty (30) days allowed for the collection thereof at the rate of six percent (6%) per annum, and all costs of the proceedings.
(c) If the ownership of delinquent lands is unknown to the board, the lands may be proceeded against as set forth in this section for the collection of the assessments, penalty, interests, and costs due thereon, as being owned by unknown owners.
(d) The judgment shall provide for the sale of the delinquent lands for cash, by commissioner of the court, after advertisement as set out in this section.
(e) The proceedings and judgment shall be in the nature of proceeding in rem, and it shall be immaterial that the ownership of the lands may be incorrectly alleged in the proceedings.
(f) The judgment shall be enforced wholly against the land and not against any other property or estate of the defendant.
(g) All or any part of the delinquent lands in any levee district in one (1) county may be included in one (1) suit instituted for the collection of the delinquent assessments, etc., as aforesaid, and all delinquent owners of the land, including those unknown as aforesaid, may be included in the one (1) suit as defendant.

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