§ 14-284-216 - Assessments -- Time for payment -- Failure to pay. - Arkansas Statutes

14-284-216. Assessments -- Time for payment -- Failure to pay.

(a) All annual assessments extended and levied under the terms of this subchapter shall be payable at the time ad valorem taxes are payable. If any annual assessments levied by the board pursuant to this subchapter are not paid when due, the collector shall not embrace the assessments in the taxes for which the collector shall sell the lands, but the collector shall report the delinquencies to the board of commissioners, who shall add to the amount of the annual assessment a penalty of ten percent (10%).

(b) The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county in the manner provided by 14-121-426 -- 14-121-432.