Documents filed earlier this summer in the Carroll County Circuit Clerk’s office in Berryville state that tax debt owed by State Sen. Bob Ballinger (R–Berryville) has been paid off.
A lien was filed by the state against Ballinger and his wife, Jessica, last year due to unpaid state taxes. The certificate of indebtedness was filed on Nov. 19, according to court records, and named Ballinger and his wife, stating they are “justly indebted to the State of Arkansas for Individual Income Tax in the amount of $1,732.09, for the period(s) of 12/31/2017.” The certificate was dated for Nov. 13.
According to documents filed in the circuit clerk’s office in May, the certificated “has now been satisfied.”
Ballinger stated following news of the lien last year that it had been filed “because of a processing error on [the Department of Finance and Administration’s] part.” However, DFA did not confirm that an error had been made.
Arkansas Code Annotated 26-18-701 states, “If a taxpayer does not timely and properly pursue his or her remedies seeking relief from a decision of the Director of the Department of Finance and Administration and a final assessment is made against the taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and demand, then the director shall, as soon as practicable thereafter, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the person named in the certificate of indebtedness is indebted to the state for the amount of the tax established by the director as due.”