AR SB114

Requires county property tax bills to include the internet address for the county's official website.

Establishes a new process for publishing notice of delinquent taxes on mineral interests through the Association of Arkansas Counties, which must create a public website for this purpose.

County collectors must provide the Association with delinquent mineral interest tax lists by December 1 of each year, including owner names, addresses, well names, legal descriptions, and base delinquency amounts.

Requires notice of delinquent mineral interest taxes to be published in newspapers with general circulation, posted at the county courthouse, and provided through the county website, with notices directing taxpayers to the Association's website.

Effective for tax years beginning on or after January 1, 2017.