§ 14-94-120 - Extension and collection of taxes. - Arkansas Statutes

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Statutes > Arkansas > Title-14 > Subtitle-5 > Chapter-94 > 14-94-120

14-94-120. Extension and collection of taxes.

(a) (1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk.

(2) (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.

(B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.

(b) (1) (A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.

(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).

(B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds.

(2) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.

(c) No property owner shall be required to pay the taxes provided for in this subchapter as a prerequisite to paying his or her general taxes.

State Codes and Statutes

Statutes > Arkansas > Title-14 > Subtitle-5 > Chapter-94 > 14-94-120

14-94-120. Extension and collection of taxes.

(a) (1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk.

(2) (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.

(B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.

(b) (1) (A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.

(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).

(B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds.

(2) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.

(c) No property owner shall be required to pay the taxes provided for in this subchapter as a prerequisite to paying his or her general taxes.

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State Codes and Statutes

Statutes > Arkansas > Title-14 > Subtitle-5 > Chapter-94 > 14-94-120

14-94-120. Extension and collection of taxes.

(a) (1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk.

(2) (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.

(B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.

(b) (1) (A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.

(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).

(B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds.

(2) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.

(c) No property owner shall be required to pay the taxes provided for in this subchapter as a prerequisite to paying his or her general taxes.