§ 14-90-1002 - Filing of complaint. - Arkansas Statutes

14-90-1002. Filing of complaint.

(a) A municipal board of improvement, within six (6) months after the delinquent list is prepared by the county tax collector, may file and prosecute a suit to collect the delinquent installments.

(b) (1) In the complaint, it shall only be necessary to allege that the lot, block, or parcel of land, describing it, was assessed and that the annual assessment, giving the amount and specifying the year for which levied, was not paid within the time required by law.

(2) It shall not be necessary to allege the steps taken by the municipal council, the board, or other officer.

(3) It shall conclude with the prayer that the delinquent property be charged with the installment in default, penalty, and costs and that it be condemned and sold in payment thereof.

(c) Any lot, block, or parcel of land which has been sold to the improvement district in a prior foreclosure suit and has not been redeemed shall not be included in any subsequent foreclosure suit.

(d) No exhibits other than those specified in this section need to be attached to the complaint.