SB500

Senate Bill 500 amends Arkansas law regarding the operations of levee districts created by an act of the General Assembly. Section 1 updates procedural language for the Crawford County Levee District, clarifying administrative roles and the legal process for collecting delinquent levee taxes. Section 2 establishes a new state law, Arkansas Code § 14-123-423, which allows levee districts created by legislative act to request that the county collector handle the extension and collection of their assessments. Under this provision, levee district assessments would be integrated into the existing county tax collection process, with collections deposited with the county treasurer and subsequently remitted to the levee district. The bill aims to streamline the administrative burden on these districts by utilizing established county tax collection infrastructure. The legislation does not fundamentally change the underlying tax liability, but rather standardizes the collection procedure.