§ 26-35-802 - Payment not required pending assessment appeal. - Arkansas Statutes

26-35-802. Payment not required pending assessment appeal.

(a) No tract or lot of real property shall be returned as delinquent for nonpayment of taxes nor shall any penalty be added to taxes due while there is pending in the circuit court or the Arkansas Supreme Court an appeal from an order of the county court fixing the assessed value of property.

(b) In the event there has been no final disposition of an appeal prior to the last day fixed by law for the payment of the taxes without penalty, the owner shall have thirty (30) days after final disposition of the appeal within which to pay taxes without penalty.