AR SB461

Removes the requirement that property owners pay municipal improvement district taxes as a prerequisite to paying general ad valorem real property taxes.

Changes fire protection district creation procedures to mandate (rather than allow) quorum courts to adopt ordinances establishing districts within 60 days of petition certification.

Requires fire protection district assessments to be collected as involuntary collections with ad valorem real property tax statements, making them payable at the same time as property taxes.

Establishes a 10% penalty on delinquent fire protection assessments and allows collection for up to 18 months after October 10 of the delinquency year, with assessments delinquent before January 1, 2020 deemed uncollectible.

Declares an emergency effective upon Governor's approval, citing limited funding sources and the need to secure better funding for fire protection districts to maintain public safety functions.