Arkansas Code
Subchapter 14 - Supplementary Foreclosure Proceedings
§ 14-90-1403. List of delinquent property

If any assessment, or annual installment thereof, levied by a municipal improvement district shall not be paid within the time provided by the city ordinance approving the assessment, the county tax collector shall add thereto a penalty of ten percent (10%) and shall at once return a list of all the property within the district on which the assessment or installment has not been paid to the board of improvement as delinquent.

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