Ark. Code § 6-71-118
Current with legislation from 2024 Fiscal and Special Sessions.
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.
Ark. Code § 6-71-118