Ark. Code § 14-120-401
Current with legislation from 2024 effective through May 3, 2024.
Sections 14-120-402 - 14-120-408 of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension and collection of taxes and assessments that may be adopted by any board of directors which now collects taxes and assessments in a manner other than provided for by this subchapter.
Ark. Code § 14-120-401