Arkansas § 14-20-113 - Collection of delinquent taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-20-113 — Collection of delinquent taxes., with citation guidance and answers to common questions.
§ 14-20-113. Collection of delinquent taxes.
The quorum court in each county shall provide for the collection of delinquent taxes within the county and shall place by ordinance the responsibility therefor in the office of the county collector or the combined office of sheriff and collector, or may provide for the collection of delinquent taxes by a person designated by a board composed of the county judge, an appropriate representative of the public schools in the county, and the mayor of the county seat or of each county seat in the case of those counties having two (2) county seats.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-20-113
What does Arkansas Code of 1987 Annotated § 14-20-113 cover?
Section 14-20-113 ("Collection of delinquent 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 § 14-20-113?
A common citation format is "Arkansas Code of 1987 Annotated § 14-20-113" (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 § 14-20-113 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.