The bill amends existing laws regarding levee districts in Arkansas, specifically focusing on the Crawford County Levee District. It removes the requirement for the Sheriff of Crawford County to act as the collector of levee taxes and outlines a new procedure for the collection of these taxes. The amended law stipulates that if levee taxes are not paid by April 10 each year, a penalty of 25% will be assessed, and the Board of Directors will enforce collection through the Chancery Court. The court will issue judgments against the delinquent lands, allowing for their sale to recover owed taxes, penalties, and interest.

Additionally, the bill introduces a new section to the Arkansas Code that allows levee districts created by an act of the General Assembly to have their taxes and assessments levied, extended, and collected in the same manner as state and county taxes. This includes the requirement that these taxes be recorded on the county tax books and collected by the county collector, who will then transfer the funds to the treasurer of the levee district. This change aims to streamline the tax collection process for levee districts and ensure that funds are efficiently managed.