Arkansas § 14-322-108 - Installment payments.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-322-108 — Installment payments., with citation guidance and answers to common questions.
§ 14-322-108. Installment payments.
All installments of assessments shall be paid in equal annual amounts as provided by ordinance of the governing body of the municipality. The ordinance shall provide that the first annual installment shall be collected by the county collector on a date fixed in the ordinance. The ordinance shall provide that the second and subsequent installments shall be paid at the time provided by law for paying the first installment of general taxes or shall provide for the payment thereof in quarterly installments, at the election of the property owner, along with the quarterly installments of general taxes. It shall be the duty of the county clerk to extend the installments on the tax books of the county, and the duty of county collector to collect the installments along with general taxes until the entire levy of the assessment is exhausted.
Frequently Asked Questions About Arkansas § 14-322-108
What does Arkansas Code of 1987 Annotated § 14-322-108 cover?
Section 14-322-108 ("Installment payments.") 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 § 14-322-108?
A common citation format is "Arkansas Code of 1987 Annotated § 14-322-108" (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 § 14-322-108 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.