Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 39 - Settlement Of Moneys Collected > Subchapter 2 - Payment of Funds Generally > § 26-39-218 - Lien for balance due.

§ 26-39-218 - Lien for balance due.

26-39-218. Lien for balance due.

The amount or balance of every account settled and due to the county shall be a lien from the date of the settlement of the account on the real estate and personal property of the delinquent officer situated in the county wherein each delinquent lives.