(a) All taxes or assessments levied on the real property in any road improvement, drainage, levee, or fencing district in this state, to which this subchapter applies, if not paid on or before October 1 of the year in which it is due, as required by law, shall be delinquent. The tax collector of the county in which the property is situated shall, in those districts where it is his duty to do so, on or before October 15, make out a list of the real property so delinquent.
(b) The list shall include:
(1) The name of the supposed owner as it appears on the tax books;
(2) A description of the property; and
(3) The amount of the tax due thereon.
(c) Before the list is filed, the collector shall make an affidavit that it is true and correct.
(d) A separate list shall be made for each improvement district.
Structure Arkansas Code