§ 14-118-111 - Extension of tax upon books -- Collection, delinquency, redemption. - Arkansas Statutes

14-118-111. Extension of tax upon books -- Collection, delinquency, redemption.

(a) The amount of the tax provided for shall be annually extended upon the tax books of each county where any lands are embraced within the district. The tax shall be collected by the collector of each county in the same manner and within the same time as other state and county taxes, and for his services in making the collection the collector shall receive a commission as is provided by law. The tax shall be paid over to the commissioners of the district by the collector at or before the time he is required by law to make settlement with the county treasurer for county taxes.

(b) The collection of taxes or installments of special assessments levied under this subchapter and the foreclosure of delinquent taxes or installments of special assessments, sale of lands to satisfy foreclosure decrees, and the periods of redemption provided shall be as is prescribed in Acts 1909, No. 279, as amended, and 14-121-426 -- 14-121-433.