The County Collector is responsible for collecting all property taxes from the first day of March to the fifteenth day of October during the calendar year after they are assessed.  Any real or personal property taxes not paid by the fifteenth of October of each year are considered delinquent, and the collector extends a 10% penalty against the taxpayer (ACA 26-36-201).  Before the first day of December of each year, the collector prepares a list of delinquent property taxes and delivers the list to a legal newspaper for publication.  All lands upon which the taxes have not been paid for one year following the date the taxes are due are forfeited to the State of Arkansas and transmitted by certification to the Commissioner of State Lands for collection or sale (ACA 26-37-101). 

Learn more about the Collector—Melanie Cowell