Arkansas Code Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000 § 14-86-1204. Time when taxes delinquent
In case of any district, as set out in § 14-86-1205 where no time is fixed at which the taxes therein become delinquent, if not paid, they shall become delinquent at the expiration of ninety (90) days from the date they become due and payable.