If, in the period allowed for redemption, the purchaser pays any other assessment or tax lawfully levied upon the property, the owner, upon making redemption, shall repay the assessment or tax to the purchaser, with twenty percent (20%) added thereto.
Structure Arkansas Code
Subtitle 5 - Postsecondary and Higher Education Generally
Chapter 71 - Improvement Districts for Colleges and Universities
§ 6-71-103. City of first class — Special improvement district
§ 6-71-104. Management commission
§ 6-71-105. Public notice of passage of chapter — Methods of approval
§ 6-71-106. Multidistrict counties
§ 6-71-107. Board of assessors — Assessment procedure
§ 6-71-108. Apportionment of assessments — Annual installments
§ 6-71-109. Assessment as lien on real property
§ 6-71-111. Limitation on assessments
§ 6-71-112. Assessment of railroads, tramroads, etc
§ 6-71-113. Maintenance assessments
§ 6-71-114. Collector and treasurer
§ 6-71-115. Borrowing of money — Bonds
§ 6-71-116. Warrant for collection of assessments — Form
§ 6-71-117. Publication of notice for collection
§ 6-71-118. Delinquent assessment — Penalty
§ 6-71-119. Suit to enforce lien
§ 6-71-120. Exhibition of resolutions or documents unnecessary
§ 6-71-121. Suits against several owners may be joined
§ 6-71-122. Owner as defendant — Proceedings in rem
§ 6-71-123. Summons — Return day — Default
§ 6-71-124. Constructive service
§ 6-71-125. Suits have precedence over other cases
§ 6-71-127. Suit in name of district
§ 6-71-128. Direction for sale of property
§ 6-71-129. Correction of description of property
§ 6-71-130. Commissioner's deed to purchaser
§ 6-71-131. Sale to best bidder or district
§ 6-71-132. Allowance to special commissioner for sale of land
§ 6-71-133. Certificate of purchase
§ 6-71-135. Reimbursement for assessments paid by purchaser
§ 6-71-136. Appeals to Supreme Court
§ 6-71-137. Notice by publication
§ 6-71-138. Appointment of guardian ad litem
§ 6-71-139. Power to hold and acquire property