Ark. Code § 14-120-401
Current with legislation from 2024 Fiscal and Special Sessions.
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