The board of improvement of any levee, drainage, street improvement, and other districts, however created, may remit, by resolution duly adopted of a general character applicable alike to all lands and property assessed in the districts for taxes, all that part of any penalty which has accrued upon delinquent tax assessments, in excess of ten percent (10%) for these tax delinquencies.
Structure Arkansas Code
Subtitle 5 - Improvement Districts Generally
Chapter 86 - General Provisions
Subchapter 10 - Collection of Delinquent Improvement District Taxes or Assessments
§ 14-86-1001. Authority and responsibility generally
§ 14-86-1002. Remission of delinquent penalties
§ 14-86-1003. Relief from penalties in apportioned assessment