§ 14-117-423 - Delinquencies on tax payment. - Arkansas Statutes

14-117-423. Delinquencies on tax payment.

(a) If any taxes levied in pursuance of this chapter are not paid at maturity, the collector shall not embrace the taxes in the taxes for which he shall sell the lands, but he shall add to the amount of the tax a penalty of ten percent (10%).

(b) The board shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction.

(c) The court shall give judgment against the lands for the amount of the taxes and the penalty of ten percent (10%), plus interest on the delinquent taxes and penalty at the rate of six percent (6%) per annum, and all costs of the proceedings.

(d) Such judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in 14-117-425.

(e) The proceedings and judgment shall be in the nature of proceedings in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings.

(f) The judgment shall be enforced wholly against the lands and not against any other property or estate of the defendants.

(g) All or any part of the delinquent lands for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, as aforesaid.