Ark. Code § 14-86-901
Current with legislation from 2024 Fiscal and Special Sessions.
This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.
Ark. Code § 14-86-901