Arkansas Code
Chapter 71 - Improvement Districts for Colleges and Universities
§ 6-71-118. Delinquent assessment — Penalty

If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the district as delinquent.

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