Arkansas § 14-120-322 - Filing complaint of delinquency — Notice.

§ 14-120-322. Filing complaint of delinquency — Notice.

The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, each being set opposite the name of the supposed owner, as shown by the delinquent lists, and followed by the total amount of taxes and penalty due upon each separate tract thereof. Thereupon, the clerk of the court shall cause to be published a notice containing the list of lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property with the names of the supposed owners, as shown by the delinquent lists, and amounts due in a newspaper published in the county for two (2) weekly insertions prior to any day of the next term of the chancery court. The notice shall call upon the supposed owners named in the complaint, and all other persons claiming any interest whatever in lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property to appear and show cause why a decree should not be rendered condemning property for sale for the delinquent taxes, interest, penalty, and costs. The notice may be in the following form: The published notice may conclude in the following form: “Board of Directors, District vs. Certain Lands Any and all persons or corporations having or claiming an interest in any of the following described lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, are hereby notified that suit is pending in the Chancery Court of County, Arkansas, to enforce the collection of certain taxes on the subjoined list of property, together with the amounts severally due upon each, to wit:” Click to view form. (Then shall follow a descriptive list of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property and amounts due thereon respectively as aforesaid.) “All persons and corporations interested in the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, are hereby notified that they are required by law to appear and make defense to the suit or the same will be taken for confessed, and judgment final will be entered directing the sale of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, and for the purpose of collecting said delinquent taxes together with the payment of interest, penalty, and costs allowed by law. Clerk of the Court” Click to view form.