AR HB1403

Annual assessments levied by fire protection districts remain payable at the same time as ad valorem taxes.

Collectors must report delinquent assessments annually to the board of commissioners for informational purposes rather than including them in tax sales.

A 10% penalty is added to delinquent assessments, which are then collected using the same procedures as delinquent ad valorem taxes for a minimum of 18 months following October 10 of the year the assessment became delinquent.

The board of commissioners enforces collection of delinquent assessments through chancery proceedings in the circuit court of the county.

Collectors may retain up to 10% of monthly fire protection district remittances in reserve for no more than 60 days, with the reserve refunded without interest and eligible to accompany the next dues payment.