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14-125-708. Levy Of Tax -- Lien -- Appeal From Tax Assessment.

(a) The chancery court shall at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project area a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies. This tax shall be a charge against the land in the proportion to the amount of the assessment of benefits thereon and may be paid in full or in annual installments as provided in § 14-125-707.

(b) The tax so levied shall be a lien upon the land within the project area from the time that the tax is levied by the court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the tax, with such penalties and costs as may accrue thereon, shall have been paid.

(c) The remedy against such levy of taxes shall be by appeal, and this appeal shall be taken within twenty (20) days from the date of the order by the court. On this appeal, the presumption shall be in favor of the legality of the tax.

History

Acts 1937, No. 197, § 27, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-930.

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Local Government
Arkansas
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Asa Hutchinson
Asa Hutchinson
January 13, 2015 -
Republican
501-682-5080
425 W Capitol Ave. Suite 1620, Little Rock, AR, 72201

Keywords
tax
assessment
land
lien
improvement
levied
project
area
benefits
cost