Bill > SB500

This bill amends the law concerning the Crawford County Levee District and establishes a new procedure for levee districts created by the General Assembly to collect assessments. Specifically, the bill removes language about the sheriff being responsible for collecting levee taxes and replaces it with a new process that allows a levee district to request the county collector to extend and collect taxes based on a certified list of assessments provided by the district by December 15 each year. The county collector will collect these taxes alongside other property taxes, deposit the collections with the county treasurer on a monthly basis, and the county treasurer will then receipt the funds, credit them to a specific levee district fund, and promptly remit the assessments to the levee district's treasurer. The bill maintains existing provisions about penalties for late payment, which include a 25% penalty and the ability to pursue collection through the Chancery Court, with the potential for a judgment that can lead to the sale of delinquent lands to collect unpaid taxes.

Agriculture and Natural Resources, Budget and Finance

https://arkleg.state.ar.us/Bills/Detail?id=sb500&ddBienniumSession=2025%2F2025R