Arkansas § 14-120-113 - Delinquent levies.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-120-113 — Delinquent levies., with citation guidance and answers to common questions.
§ 14-120-113. Delinquent levies.
A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year. The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district. A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying: In person; and By separate check from the payment of ad valorem taxes. The county collector may: Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq. The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes. The county collector is not required to provide a receipt for the payment of the delinquent levy. The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district. A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under § 14-120-229.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-120-113
What does Arkansas Code of 1987 Annotated § 14-120-113 cover?
Section 14-120-113 ("Delinquent levies.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-120-113?
A common citation format is "Arkansas Code of 1987 Annotated § 14-120-113" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-120-113 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.