Arkansas § 14-90-1404 - Permanent record of delinquencies.

Full text of Arkansas Arkansas Code of 1987 Annotated § 14-90-1404 — Permanent record of delinquencies., with citation guidance and answers to common questions.

§ 14-90-1404. Permanent record of delinquencies.

When the suit with the delinquent list is filed with the county tax collector under this subchapter, the delinquent list of property shall be copied into a permanent record of delinquent lands. The collector shall receive, as part of his costs, the sum of ten cents (10¢) for each separate line of description of property. This amount shall be paid by the plaintiff when the suit is filed and shall be taxed and collected as part of the cost and refunded to the plaintiff. On the record of delinquent lands, the collector shall note all redemptions made prior to the date of sale. The collector shall also note on the record the redemption of lands after the sale, first recording after the description of each piece of property to whom it was sold or if sold to the plaintiff.

Source: official Arkansas text · Last verified 2026-08-27

Frequently Asked Questions About Arkansas § 14-90-1404

What does Arkansas Code of 1987 Annotated § 14-90-1404 cover?

Section 14-90-1404 ("Permanent record of delinquencies.") 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 § 14-90-1404?

A common citation format is "Arkansas Code of 1987 Annotated § 14-90-1404" (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 § 14-90-1404 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.