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

AR Code § 6-71-118 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

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.