Arkansas AG Clarifies County Collectors Can’t Waive Delinquent Property Tax Penalties

The Arkansas Attorney General (AG) issued an opinion determining that county collectors do not have the authority to waive or cancel delinquent tax penalties on property tax payments that were mailed on or before the October 15 deadline but received postmarks after the deadline due to postal service delays. The opinion arose from inquiries by a state representative whose constituents faced such penalties. The AG held that A.C.A. § 26-36-201, mandates a 10 percent penalty for delinquent tax payments without providing discretion to the county collector or courts to waive the penalty, even when the late payment resulted from circumstances ...