Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 5 - Improvement Districts Generally > Chapter 86 - General Provisions > Subchapter 9 - Extending Collection of Tax in Improvement District > § 14-86-901 - Applicability.

§ 14-86-901 - Applicability.

14-86-901. Applicability.

This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.