AR SB1070

Adds Arkansas Code 14-120-113 establishing procedures for county collectors to certify delinquent levies owed to drainage or levee improvement districts for collection after January 1 of each year.

Requires county collectors to maintain a list of all certified delinquent levies and accept in-person payments made by separate check from ad valorem tax payments.

Authorizes county collectors to either forward certified delinquent levy lists to the drainage or levee improvement district for collection, or to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq.

Restricts forwarding delinquent levy lists to the Commissioner of State Lands only when the parcel is also certified for nonpayment of ad valorem taxes.

Establishes that county collectors are not required to provide payment receipts, placing responsibility on payors to obtain receipts from the drainage or levee improvement district and authorizing the imposition of penalties under § 14-120-229.