Arkansas Code
Subchapter 2 - Fire Protection Districts Outside of Cities and Towns
§ 14-284-216. Assessments — Time for payment — Failure to pay

(a)
(1)
(A) All annual assessments extended and levied under this subchapter are payable at the time ad valorem real property taxes are payable.
(B) The county shall list the fire protection district assessments as an involuntary collection beginning with the next ad valorem real property tax statement.

(2) A property owner shall pay the assessments under this subchapter as a prerequisite to paying his or her ad valorem real property taxes.
(3) The collector shall report delinquent assessments annually to the board of commissioners of the fire protection district for informational purposes.
(4)
(A) The collector shall add to the amount of the delinquent assessment a penalty of ten percent (10%) and shall collect the delinquent assessment in the same manner as delinquent ad valorem real property taxes.
(B)
(i) The collector may certify delinquent assessments for collection after January 1 each year.
(ii) A delinquent assessment that existed before January 1, 2020, is deemed uncollectible.

(b) The board of commissioners shall enforce the collection by proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 — 14-121-432.
(c)
(1) The collector may retain in reserve up to ten percent (10%) of monthly remittances to a fire protection district for a period of no more than sixty (60) days.
(2) The reserve shall be refunded at the end of the sixty (60) days without interest, and the reserve fund may accompany a dues remittance payment.