§ 14-285-102. Time and manner of payment of annual installments

AR Code § 14-285-102 (2018) (N/A)
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(a) Payment of the annual installments of the assessments of benefits by municipal recreation improvement districts located within second class cities shall be due on the same dates as ad valorem real property taxes and the annual installments shall be collected by the county collector at the same time and in the same manner as the collection of ad valorem real property taxes.

(b) If the annual installments are delinquent at the time the realty subject to a lien for delinquent annual installments is sold for delinquent taxes, the State Land Commissioner shall recover the delinquent annual installments at the time of the sale thereby relieving the district of the requirement of instituting a civil action for foreclosure.

(c) Therefore, any questions arising regarding the interpretation of any provision of this act shall be resolved in such manner as will result in the implementation of the legislative intent expressed above.