Arkansas § 14-92-232 - Payment of taxes — Enforcement.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-92-232 — Payment of taxes — Enforcement., with citation guidance and answers to common questions.
§ 14-92-232. Payment of taxes — Enforcement.
All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes. Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended. A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-92-232
What does Arkansas Code of 1987 Annotated § 14-92-232 cover?
Section 14-92-232 ("Payment of taxes — Enforcement.") 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 § 14-92-232?
A common citation format is "Arkansas Code of 1987 Annotated § 14-92-232" (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 § 14-92-232 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.