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AAC F A M I L Y & F R I E N D S


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terests, pursuant to Act 514. Instead, the county collector will prepare a list of the delinquent taxes on mineral inter- ests in the county, and provide the list to the Association of Arkansas Counties (AAC) by Dec. 1 of each year. Tis list should include the following information: (1) the name and last known address of the owner of the mineral interests; (2) the applicable well name, uncontrolled lease name, or unitized area name as recognized by the Oil and Gas Com- mission; (3) the county, section, township and range of the property containing the mineral interests; (4) notice of the penalty provided; and (5) notice that the county collector may seek collection if the property taxes, penalties and interest remain unpaid after Dec. 1. With this in- formation, the AAC will create a web- site accessible by the public and dedicated to publishing notice of delinquent taxes on mineral interests. Tis information will be published on the website within seven days of receipt.


“T


County collectors should continue to publish notice in the newspaper that circulates in the county, and this notice should provide the website at which the delinquent mineral interest tax list may be found. Additionally, the county col- lector should publish notice at the courthouse and provide notice through the county website. Supporters look forward to these changes making the delin- quent mineral process much easier for Arkansas counties. Van Buren County Collector Lisa Nunley predicts this new devel- opment will save her county approximately $20,000 per year. “It’s great because I know it’s going to save this county a lot of money,” she said. Cindy Walker, Columbia County collector and past pres- ident of the Arkansas County Tax Collectors Association, echoes this prediction. “Tis will have a huge impact on counties that are oil- or


“My goal was to make it easier for people to have access to the information and get their property back. I wanted to reach people on a medium they constantly use,” Auditor Lea said. After this bill passed, her office saw big changes. “In 2016, my office spent around $100,000 on print ads,


and we were able to return 5,000 more properties than in years past. I am grateful to the legislature for freeing up my hands and allowing my office to work so much more ef- ficiently,” she said. Te AAC is grateful for Auditor Lea’s assistance in get- ting the delinquent minerals publication bill passed in order to help streamline the process in the future.


his will have a huge impact on counties that are oil- or gas-producing counties ... Its im-


pact will be huge for years to come. Tis is the way of the future. People don’t read newspapers anymore.


— Columbia County Collector Cindy Walker on Act 514 of 2017


” able Costs


gas-producing counties,” Walker said. “Its impact will be huge for years to come. Tis is the way of the future. People don’t read newspapers anymore.” State Auditor Andrea Lea was a strong supporter of this


bill. In 2015, her office asked the legislature to amend the law to allow online publication of unclaimed property. Be- fore she was elected auditor, the state auditor’s office typi- cally spent more than $200,000 to place print ads for un- claimed property.


COUNTY LINES, SPRING 2017


While the procedures for collectors who are required to publish notice for delinquent taxes are well-established, the costs for circuit clerks publishing notice of legal matters are not as established. Advertisements and orders of publica- tion required by law or order of any court, or in confor- mity with any deed of trust, real estate mortgage, or chattel mortgage over $350, should be published in at least one newspaper circulating in the county, provided by Ark. Code Ann. § 16-3-101. For amounts less than $350, notices may be posted in five conspicuous places in the county. Unless


See “RESPONSIBILITIES” on Page 16 >>> 15


b. Delinquent Per- sonal Property Taxes Te procedures for publishing de- linquent personal property taxes remain unchanged after this legislative session. County collectors should prepare a list of delinquent person- al property taxes and deliver a copy of this list to a legal news- paper of the county no later than Dec. 1


of each year, according to Ark. Code Ann. § 26-36-203. Te newspaper should publish this list within seven days of receipt, and shall receive $1.25 per name, per insertion. Tis is combined with the $0.50 per name for the county collector preparing and furnishing the list. Tis combined amount should be charged to the delinquent taxpayer and paid by the county collector from any funds derived from payment of personal property taxes. Te county collector will be entitled to a credit for the funds paid.


3. Notice by County Official Under Title 16 — Reason-


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