(a) In all instances where county collectors are charged with the collection of assessments in no-fence districts, they shall, in addition to certifying the list of delinquent assessments to the commissioners of the district, certify the list to the county clerk.
(b)
(1) It is the duty of the clerks to add delinquent assessments to any application for redemption of lands sold for state and county taxes.
(2) It is the duty of the county treasurers to collect the assessments and pay the collection to the commissioners of the district.
Structure Arkansas Code
Subtitle 24 - Fencing And Livestock Districts
Chapter 386 - Fencing Districts
Subchapter 1 - General Provisions
§ 14-386-102. Penalty for leaving gates open, etc. — Damages
§ 14-386-103. Penalty for stock running at large — Damages
§ 14-386-104. Establishment of fencing districts
§ 14-386-105. Appointment of fencing board, etc
§ 14-386-106. Appointment of collector and treasurer, etc
§ 14-386-107. Plans for building fence
§ 14-386-108. Openings and gates required
§ 14-386-109. No boundary fences for adjoining districts
§ 14-386-110. Removal of fence in adjoining districts
§ 14-386-111. Use of existing fences
§ 14-386-112. Navigable stream as lawful fence
§ 14-386-113. Assessment not required
§ 14-386-114. Railroads subject to tax
§ 14-386-115. Order of assessment
§ 14-386-116. Publication of order — Contest
§ 14-386-117. Delivery of assessment to collector
§ 14-386-118. Notice of assessment
§ 14-386-119. Proceedings upon nonpayment of assessment