Arkansas § 14-39-104 - Appointment of receiver and back-tax collector.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-39-104 — Appointment of receiver and back-tax collector., with citation guidance and answers to common questions.
§ 14-39-104. Appointment of receiver and back-tax collector.
As to all municipal corporations in this state whose charters may be surrendered and repealed under the provisions of this chapter, the Governor shall appoint an officer for the extinct corporations, respectively, to be known as a receiver and back-tax collector. The receiver and back-tax collector shall take the oath required of other collectors of the public revenue and shall give bond with good sureties, to be approved by the county court of the county in which the extinct corporations were situated, in such sum as the court may prescribe.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-39-104
What does Arkansas Code of 1987 Annotated § 14-39-104 cover?
Section 14-39-104 ("Appointment of receiver and back-tax collector.") 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 § 14-39-104?
A common citation format is "Arkansas Code of 1987 Annotated § 14-39-104" (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 § 14-39-104 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.