The amount or balance of every account settled and due to the county shall be a lien from the date of the settlement of the account on the real estate and personal property of the delinquent officer situated in the county wherein each delinquent lives.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 39 - Settlement of Moneys Collected
Subchapter 2 - Payment of Funds Generally
§ 26-39-207. Taxes on convictions, etc
§ 26-39-211. Deficit in settlement
§ 26-39-212. Failure to make settlement
§ 26-39-213. Failure to pay amount due
§ 26-39-215. Failure of delinquent officer to pay
§ 26-39-216. Judgment for amount due
§ 26-39-217. Reexamination of settlement
§ 26-39-218. Lien for balance due
§ 26-39-219. Judgment against delinquent officers and securities