The lien provided for in A.C.A. § 14-54-903 may be enforced and collected in either one of the following manners:
(A) At any time within ten years after a lien has been filed, by an action for foreclosure in the circuit court; or
(B) The amount of the lien may be determined at a hearing before the City Council held after 30 days' written notice by certified mail to the owner of the property if the name and whereabouts of the owner are known. If the name of the owner cannot be determined, then the amount will be determined only after publication of notice of the hearing in a newspaper having a bona fide circulation in the county where the property is located for one insertion per week for four consecutive weeks. The determination of the City Council is subject to appeal by the property owner in the circuit court. The amount so determined at the hearing, plus ten percent penalty for collection, shall be certified by the city to the tax collector of the county and placed on the tax books as delinquent taxes, and collected accordingly. The amount, less three percent thereof, when so collected shall be paid to the city by the County Tax Collector.
(Ord. 2010-10-364, passed 10-5-10)
Statutory reference:
Enforcement of lien, A.C.A. § 14-54-904