Foreclosed homes saline county arkansas code#
Code 26-28-111 only authorizes correction of actual and obvious errors. 1994-022: Collectors and Sheriff Collectors are not authorized to forgive the amount due from a taxpayer. The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.ĪG Opinion No. Mobile homes and manufactured homes.Ĭategories Delinquent Taxes Mobile Home Real Estate Taxes Mobile Homes Paying TaxesĢ6-34-103 Liability of executor or administrator. (b) Any county collector willfully accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a misdemeanor and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100)Ģ6-3-203.
(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate. Personal property taxes to be collected with real estate taxes. The purchaser should be aware of the tax liens on the property at the time of purchase and accordingly take into account in the purchase price.Ĭategories Mobile Home Real Estate Taxes Mobile HomesĪCA 26-35-601. The Attorney General explained that the law establishing property tax liens is clear. The purchaser shall become responsible for the satisfaction of the delinquent tax lien on the mobile home and the new owner will be subject to ACA 26-3-203 and seller released of the property tax obligation. The seller is responsible to satisfy to the collector that a transfer of ownership of the mobile home has occurred to be relived of the obligation to satisfy the tax lien on the transferred mobile home. The obligation to satisfy a property tax lien on a mobile home transfers with a transfer of the property. (c) When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time. (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only. (a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.
Categories Delinquent Taxes Mobile Home Real Estate Taxes Mobile Homes 26-3-203.
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