Ark. Code § 14-317-124
All taxes levied under the terms of this chapter shall be payable in installments at the same time as other state, county, and city taxes are now paid. If any taxes levied by the board in pursuance to this chapter are not paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%). The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county, in the manner provided by §§ 14-121-426 - 14-121-432. But the owner of the property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his lands have been stricken off by the commissioner making the sale.
Ark. Code § 14-317-124