Arkansas § 14-123-409 - Assessments as lien — Interest on delinquent assessments — Correcting errors.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-123-409 — Assessments as lien — Interest on delinquent assessments — Correcting errors., with citation guidance and answers to common questions.
§ 14-123-409. Assessments as lien — Interest on delinquent assessments — Correcting errors.
The assessments shall be a lien on all the lands of the district, in the nature of a mortgage, and shall bear interest at the rate of six percent (6%) per annum after thirty (30) days from the filing of the assessments in the county clerk's office, and until paid. If at any time before judgment, in any foreclosure proceeding brought to enforce the lien, it shall appear that an error has been made in the description of any of the lands embraced in the assessment or lists, the error shall be at once corrected, and the correction shall have the effect in all respects as if the error had not existed.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-123-409
What does Arkansas Code of 1987 Annotated § 14-123-409 cover?
Section 14-123-409 ("Assessments as lien — Interest on delinquent assessments — Correcting errors.") 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 § 14-123-409?
A common citation format is "Arkansas Code of 1987 Annotated § 14-123-409" (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 § 14-123-409 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.