Arkansas § 14-120-404 - Due dates of taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-120-404 — Due dates of taxes., with citation guidance and answers to common questions.
§ 14-120-404. Due dates of taxes.
All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied. Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied. The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made. The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-120-404
What does Arkansas Code of 1987 Annotated § 14-120-404 cover?
Section 14-120-404 ("Due dates of taxes.") 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 § 14-120-404?
A common citation format is "Arkansas Code of 1987 Annotated § 14-120-404" (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 § 14-120-404 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.