§ 6-71-118 - Delinquent assessment -- Penalty. - Arkansas Statutes

6-71-118. Delinquent assessment -- Penalty.

If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the district as delinquent.