§ 26-36-201 - Dates taxes due and payable. - Arkansas Statutes

26-36-201. Dates taxes due and payable.

(a) (1) All taxes levied on real estate and personal property for the county courts of this state, when assembled for the purpose of levying taxes, shall be deemed to be due and payable at the county collector's office any time from the first business day of March to and including October 10.

(2) All taxes unpaid after October 10 shall be considered as delinquent.

(b) (1) It is the duty of the county collector to extend a penalty of ten percent (10%) against all delinquent taxpayers that have not paid their taxes within the time limit specified, and the county collector shall collect this penalty.

(2) No penalty shall be assessed against any taxpayer who is a member of the United States armed forces, reserve component of the armed forces, or the National Guard during the taxpayer's deployment plus one (1) tax year after the deployment ends.

(c) When October 10 falls on a Saturday, Sunday, or a holiday observed by the United States Postal Service, the taxes shall become due and payable the following business day that is not a holiday observed by the United States Postal Service.