Arkansas § 14-86-1103 - Lists of delinquent realty.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-1103 — Lists of delinquent realty., with citation guidance and answers to common questions.
§ 14-86-1103. Lists of delinquent realty.
All taxes or assessments levied on the real property in any road improvement, drainage, levee, or fencing district in this state, to which this subchapter applies, if not paid on or before October 1 of the year in which it is due, as required by law, shall be delinquent. The tax collector of the county in which the property is situated shall, in those districts where it is his duty to do so, on or before October 15, make out a list of the real property so delinquent. The list shall include: The name of the supposed owner as it appears on the tax books; A description of the property; and The amount of the tax due thereon. Before the list is filed, the collector shall make an affidavit that it is true and correct. A separate list shall be made for each improvement district.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-86-1103
What does Arkansas Code of 1987 Annotated § 14-86-1103 cover?
Section 14-86-1103 ("Lists of delinquent realty.") 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 § 14-86-1103?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-1103" (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 § 14-86-1103 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.