Ark. Code § 26-61-108

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-61-108 - Time for payment

The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records.

Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311; Acts 1993, No. 1039, § 1; 2011, No. 175, § 14.