(a)
(1) Each registered and significant water user shall report monthly on or before the fifteenth day of the month to the Arkansas Natural Resources Commission and to the Sparta Aquifer critical groundwater county conservation board on a form or forms prescribed by the commission the quantity of aquifer water which it withdrew during the preceding month on a well-by-well basis.
(2) The board shall set the date on which the conservation fee shall go into effect.
(b)
(1) Any conservation fee shall be payable each month, with the report provided for in subsection (a) of this section, to the county treasurer of the county.
(2) Conservation fees shall be remitted to the board by the county treasurer after deduction of an amount equal to one-quarter of one percent (0.25%) thereof for payment or reimbursement of administrative expenses, on or before the first day of the month following the month in which the conservation fees were received.
(c) All proceeds of the conservation fee shall be applied to defray the costs of the board for operation and maintenance of and debt service in relation to the improvement plan, including, but not limited to, the water facilities and to serve the purposes of this subchapter.
(d) Any conservation fees which are determined to be delinquent for more than ninety (90) days shall constitute a lien on the real and personal property of each delinquent registered water user and significant water user and may be enforced against that property by an action in circuit court.
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