This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.
Arkansas Legal Code