§ 26-36-208 - Delinquent taxpayer relocating to another county. - Arkansas Statutes

26-36-208. Delinquent taxpayer relocating to another county.

(a) Each collector in making returns of the delinquent lists of personal property to the county clerk shall note on the margin of the returns the county in this state to which any delinquent taxpayer may have removed or resides in, with the date of his removal, if the collector is able to ascertain that fact.

(b) The county clerk shall immediately forward to the clerk of any county of this state, which any delinquent taxpayer has removed to or resides within, a certified statement or account of the taxes so assessed and not paid. The certified statement shall specify the value of the property on which the taxes were levied and the amount of the taxes levied thereon, with the penalty and cost. The collector shall proceed to collect the delinquent taxes in the same manner, and with like authority, as prescribed in this subchapter for collecting delinquent taxes upon personal property and shall make return thereof to the collector of the proper county.