(a) Upon receipt of the municipal improvement district delinquent list as certified by the county tax collector, the collector shall mark the filing date and add to each delinquent installment a penalty of ten percent (10%).
(b) The collector shall then extend into the books or permanent record each tract, block, or parcel of land with the total of the annual installment, penalty, and costs, together with the name and address of each supposed owner of each tract, block, or parcel.
Structure Arkansas Code
Subtitle 5 - Improvement Districts Generally
Chapter 90 - Assessments by Municipal Improvement Districts
Subchapter 9 - Collection of Assessments
§ 14-90-901. Penalty — Damages
§ 14-90-902. Copy of assessments delivered to collector
§ 14-90-903. Notice for collection of assessment
§ 14-90-904. First annual special assessment
§ 14-90-905. Delinquent first annual assessments
§ 14-90-906. Filing with county clerk — Extensions
§ 14-90-907. Subsequent annual installments
§ 14-90-908. Delinquent annual installments
§ 14-90-909. Delinquent penalty
§ 14-90-910. Redemption of delinquent lands
§ 14-90-911. Proceedings before filing delinquency suit
§ 14-90-912. Fees for filing delinquencies
§ 14-90-913. Fees for extension of annual installments