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AR SB182

Bill

Status

Failed

10/15/2021

Primary Sponsor

James Sturch

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Amends Arkansas Code § 14-285-102(b) regarding delinquent annual installments in municipal recreation improvement districts
  • Changes "State Land Commissioner" to "Commissioner of State Lands" and clarifies that the commissioner recovers delinquent installments when property subject to a lien is sold for delinquent taxes, provided the district has not forgiven the delinquency
  • Authorizes district boards to forego collection of delinquent taxes by majority vote if taxes have been delinquent for three (3) years or longer
  • Requires boards that forego delinquent tax collection to adopt a uniform policy that credits all paid taxes and considers only unpaid taxes as delinquent
  • Allows decisions to forego collection to be appealed to the governing body of the municipality where the district is located

Legislative Description

To Amend The Law Concerning Delinquencies In Improvement Districts.

Last Action

Died in Senate Committee at Sine Die adjournment.

10/15/2021

Committee Referrals

City, County & Local Affairs1/25/2021

Full Bill Text

No bill text available