Arkansas § 6-71-118 - Delinquent assessment — Penalty.
Full text of Arkansas Arkansas Code of 1987 Annotated § 6-71-118 — Delinquent assessment — Penalty., with citation guidance and answers to common questions.
§ 6-71-118. Delinquent assessment — Penalty.
If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the district as delinquent.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 6-71-118
What does Arkansas Code of 1987 Annotated § 6-71-118 cover?
Section 6-71-118 ("Delinquent assessment — Penalty.") 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 § 6-71-118?
A common citation format is "Arkansas Code of 1987 Annotated § 6-71-118" (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 § 6-71-118 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.