§ 14-116-611. Extension of taxes on county tax books -- Collection of taxes

AR Code § 14-116-611 (2018) (N/A)
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(a) Copies of the assessment necessary for the assessment and collection of taxes by the county shall be provided by the district to the appropriate county officials of each county within the improvement project area.

(b)

(1) The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the improvement project area is situated in more than one (1) county, and collected by the collector of the county along with the other taxes.

(2) For his services in making this collection, the collector shall receive a commission as is provided by law.

(c) The collections shall be paid over to the board by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.

(d) The collection of taxes levied hereunder, the proceedings for the collection of delinquent taxes, and the periods of redemption from sales for foreclosure of tax liens shall be in accordance with §§ 14-117-423 -- 14-117-427.