Ark. Code Ann. § 26-36-213 (2020)
Delinquent taxes on mineral interests — Certified statement or account
“DELINQUENT MINERAL INTEREST TAX LIST The Real Estate Tax Books of County reflect the following list of mineral interests to be delinquent for nonpayment of taxes for the year (The amount included in the “BASE DELINQUENCY” column may not include all penalties and costs and will not include interest and special improvement assessments that may be due at the time of payment.) NAME OF LEGAL BASE OWNER DESCRIPTION DELINQUENCY Brown, Bill pt. W ½ NE SW Sect 6 Twp 17 Rn 5 5 Acs $44.25 Doe, John Lot 3 Blk 5 Plainview Add. $31.25 Jones, John W ½ Lot 8 Blk 54 Meriweather Trust $42.24 Roe, Richard SW ¼ SE ¼ Sec 12 Twp 18E Rn 6E 40 Acs $37.25 NOTICE IS HEREBY GIVEN THAT said several tracts, lots or parts of lots will be held as delinquent for a one-year period from this date and then certified to the State of Arkansas, Commissioner of State Lands, for collection or to be sold, unless the delinquent taxes, penalties, and costs are paid before the end of the one-year period. (Date of Notice) Collector County.”; and
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History. Acts 2013, No. 1279, § 1; 2017, No. 514, §§ 2, 3.
Amendments. The 2017 amendment rewrote (a)(1)(C); and substituted “subdivision (a)(1)(C) of this section” for “§ 26-37-107” in (b)(2)(B)(ii).
Effective Dates. Acts 2017, No. 514, § 5: effective for tax years beginning on or after January 1, 2017.
Subchapter 3 — Setoff Against State Tax Refund
Cross References. Claims for refunds, § 26-18-507.
Effective Dates. Acts 1983, No. 372, § 21: July 1, 1983.
Acts 1983 (1st Ex. Sess.), No. 82, § 2: Nov. 8, 1983. Emergency clause provided: “It is hereby found and determined by the General Assembly that there is an urgent need to enable the Arkansas Student Loan Authority and the Student Loan Guarantee Foundation of Arkansas to expand their capability to collect outstanding loans owed to them by citizens of the State of Arkansas; that the collection of defaulted loans is essential to the viability of the Arkansas Student Loan Authority and the Student Loan Guarantee Foundation of Arkansas and to the continuation and extension of the programs of those agencies; and that the amendment of certain of the provisions of Act 372 of 1983 will serve to further and accomplish this purpose. Therefore, an emergency is hereby declared to exist and this Act being necessary for the immediate preservation of the public peace, health and safety, shall be in full force and effect from and after its passage and approval.”
Acts 1991, No. 1154, § 5: July 1, 1991. Emergency clause provided: “It is hereby found and determined by the Seventy-Eighth General Assembly that the effectiveness of this act on July 1, 1991 is essential to the operation of the all agencies within state and that in the event of an extension of the Regular Session, the delay in the effective date of this act beyond July 1, 1991 could work irreparable harm upon the proper administration and provision of essential government programs. Therefore, an emergency is hereby declared to exist and this act being necessary for the immediate preservation of the public peace, health and safety shall be in full force and effect from and after July 1, 1991.”
Acts 2003, No. 826, § 4: July 1, 2003. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that unreimbursed expenses are being withdrawn from the State Employees Benefits Trust Fund of the State and Public School Employees Insurance Fund; that this act is needed to prevent confusion and uncertainty concerning these funds; and that this act is immediately necessary to recover costs to the State Employees Benefits Trust Fund of the State and Public School Employees Insurance Fund as required by law. Therefore, an emergency is declared to exist and this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2003.”
Acts 2003, No. 1800, § 5: Aug. 1, 2003.
Acts 2009, No. 713, § 3: effective for tax years beginning on or after January 1, 2009.
Acts 2013, No. 282, § 17: Mar. 6, 2013. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that the Constitution of the State of Arkansas prohibits the appropriation of funds for more than a one-year period; that the effectiveness of this act as soon as possible is essential to the operation of the judiciary and the administration of justice; and that this act is immediately necessary because the delay in the effective date of this act could cause irreparable harm upon the proper administration of essential governmental programs. Therefore, an emergency is declared to exist, and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”
Acts 2017, No. 824, § 19: July 1, 2017. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that the Arkansas Student Loan Authority may be more efficiently structured; that restructuring will result in cost savings to the taxpayers of the State; and that this act is necessary because the Arkansas Development Finance Authority is well positioned to supervise the administration of a Student Loan Authority Division. Therefore, an emergency is declared to exist, and this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2017.”
Acts 2019, No. 910, § 6346(b): July 1, 2019. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that this act revises the duties of certain state entities; that this act establishes new departments of the state; that these revisions impact the expenses and operations of state government; and that the sections of this act other than the two uncodified sections of this act preceding the emergency clause titled ‘Funding and classification of cabinet-level department secretaries’ and ‘Transformation and Efficiencies Act transition team’ should become effective at the beginning of the fiscal year to allow for implementation of the new provisions at the beginning of the fiscal year. Therefore, an emergency is declared to exist, and Sections 1 through 6343 of this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2019.”
Acts 2019, No. 1071, § 31: Emergency clause failed to pass. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that renewals of permits under the Arkansas Tobacco Products Tax Act of 1977 are due on June 30 of each year; that changes in the permitting process should be effective before the date for renewals to ensure the efficient and effective administration of the Arkansas Tobacco Products Tax Act of 1977; and that this act is necessary because the implementation of the new permit types and permit fees included in the act requires that the effective date be before the due date for renewals. Therefore, an emergency is declared to exist, and this act being necessary for the preservation of the public peace, health, and safety shall become effective on May 1, 2019.”