AR HB1403

Amends Arkansas Code § 14-14-711(d) to modify how subordinate service districts collect service charges from property owners.

Changes service charge billing from "tax notices" to "tax statements" on county property tax documents collected by the county sheriff or county collector.

Requires tax collectors to receipt service charges together with property taxes and prohibits accepting property tax payments if a taxpayer has been billed for subordinate service district services unless the service charge is also paid and receipted.

Unpaid service charges become a lien on the property, with the same collection and lien enforcement as property taxes.

Allows subordinate service districts to opt out of county collection and instead collect service charges on their own periodic billing schedule if the district provides its own billing and collection services.