Stricken language would be deleted from and underlined language would be added to present law.
1 State of Arkansas As Engrossed: S3/15/21
2 93rd General Assembly A Bill
3 Regular Session, 2021 SENATE BILL 182
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5 By: Senator J. Sturch
6 By: Representative M. Gray
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8 For An Act To Be Entitled
9 AN ACT TO AMEND THE LAW CONCERNING DELINQUENCIES IN
10 IMPROVEMENT DISTRICTS; AND FOR OTHER PURPOSES.
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13 Subtitle
14 TO AMEND THE LAW CONCERNING DELINQUENCIES
15 IN IMPROVEMENT DISTRICTS.
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18 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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20 SECTION 1. Arkansas Code 14-285-102(b), concerning the time and
21 manner of payment of annual installments of the assessment of benefits in a
22 municipal recreation improvement district, is amended to read as follows:
23 (b)(1) If the annual installments are delinquent at the time the
24 realty subject to a lien for delinquent annual installments is sold for
25 delinquent taxes and the municipal recreation improvement district has not
26 forgiven the delinquency, the State Land Commissioner Commissioner of State
27 Lands shall recover the delinquent annual installments at the time of the
28 sale thereby relieving the district municipal recreation improvement district
29 of the requirement of instituting a civil action for foreclosure.
30 (2) The board of a municipal recreation improvement district is
31 authorized to forego the collection of delinquent taxes upon a majority vote
32 of the board if the taxes have been delinquent for three (3) years or longer.
33 (3)(A)(i) A board of a municipal recreation improvement district
34 that acts under subdivision (b)(2) of this section shall adopt a uniform
35 policy for action on delinquencies.
36 (ii) A uniform policy under subdivision (b)(3)(A)(i)
*KLL088* 03-15-2021 10:16:17 KLL088
 As Engrossed: S3/15/21 SB182
1 of this section shall include without limitation a requirement that all paid
2 taxes shall be credited and only unpaid taxes are considered delinquent.
3 (B) A decision under subdivision (b)(2) of this section
4 may be appealed to the governing body of the municipality in which the
5 municipal recreation improvement district is located.
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8 /s/J. Sturch
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2 03-15-2021 10:16:17 KLL088


Statutes affected:
Old version SB182 Original - 1-25-2021 01:00 PM: 14-86-1106, 14-285-102(b)
Old version SB182 V2 - 3-15-2021 10:16 AM: 14-285-102(b)
SB 182: 14-285-102(b)