Arkansas § 14-86-1001 - Authority and responsibility generally.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-1001 — Authority and responsibility generally., with citation guidance and answers to common questions.
§ 14-86-1001. Authority and responsibility generally.
All authority and responsibility vested in the circuit clerk or chancery clerk for the collection of delinquent taxes or assessments of improvement districts are transferred to and vested in the tax collector in each county. The tax collector shall perform all actions in the matter of collecting delinquent taxes and assessments of improvement districts required of the clerks and shall be entitled to such fees therefor as is provided by law for these clerks. All laws in effect in this state relating to the collection of delinquent taxes or assessments of improvement districts which refer to the collection of these taxes by the circuit or chancery clerk shall be deemed to be applicable to the tax collector in each county.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-86-1001
What does Arkansas Code of 1987 Annotated § 14-86-1001 cover?
Section 14-86-1001 ("Authority and responsibility generally.") 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 § 14-86-1001?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-1001" (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 § 14-86-1001 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.