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ARKANSAS STATUTES AND CODES

§ 14-86-901 - Applicability.

14-86-901. Applicability.

This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.

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