Title 14, Local Government

(a) To secure the due and prompt payment of both principal and interest of any bonds issued under the provisions of this subchapter, the entire revenues, or a fractional part thereof as the board deems expedient and necessary, arising from annual taxes to be levied on the increas…

(a) If any bond so issued, or interest coupon thereon, is not paid within six (6) months after its maturity, it shall be the duty of the chancery court of any county within the boundaries of the district, on application of any holder of the bond or interest coupon so overdue, to …

The proceeds derived from the bonds to be so sold shall be paid to the treasurer of the district and shall be set aside from and not commingled with any other funds of the district, shall be designated tributary compliance funds, and shall be used solely for the purpose of enabli…

(1) It is found and declared as a matter of legislative determination that:(1) The construction, operation, and maintenance of those flood control and drainage projects authorized by subchapter 2 of this chapter, as amended, as a separate operation by a levee district or drainage…

As used in this chapter, unless the context otherwise requires, “board of directors” includes the board of commissioners or other governing body of a district, as the case may be.

It is the legislative intent that all provisions of this subchapter shall be liberally and reasonably construed so as to give them full force and effect to the end that the purposes and objectives of this subchapter be fully and expeditiously accomplished.

This subchapter shall be construed to be cumulative to existing laws relating to levee districts, drainage districts, or levee and drainage districts and shall not repeal any existing law unless the law is in direct conflict herewith. It is the purpose of this subchapter to permi…

(a) It is found and declared as a matter of legislative determination that the construction of levees, levee foundations, channel rectifications, floodways, reservoirs, spillways, diversions, drainage canals, or other flood control or drainage works by any levee district, drainag…

(a) In order to discharge the obligations for which the district was originally created and those which it assumed under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board of directors of any levee district, or drainage district, or levee and drainag…

The Governor and the Secretary of State are authorized, empowered, and directed to make and execute any and all necessary and proper contracts, easements, deeds, or other instruments in writing, giving, granting, and conveying to the board of directors of that district rights-of-…

If any levee, flood control, or drainage work contemplated to be done by any district coming within the provisions of this subchapter is to be constructed upon, over, and across any highways, or highway rights-of-way of this state, the State Highway Commission is authorized, empo…

(a) The State of Arkansas agrees that the United States of America, the Secretary of the Army of the United States on behalf of the United States, or any of its agencies thereunto legally authorized:(1) Shall be, and each is, fully authorized, empowered, and enabled within this s…

(a) Any levee district, drainage district, or any levee and drainage district, in this state which has executed or may hereafter execute contracts with the United States of America, the Secretary of the Army, the Chief of Engineers of the United States Army, or any other federal …

(a) No levee district, drainage district, or levee and drainage district coming within the provision of this subchapter shall exercise any of their powers conferred by this subchapter or consolidate the construction, operation, and maintenance of the project for which the distric…

(a) Any levee district, drainage district, or levee and drainage district, which shall consolidate the duties, obligations, and purposes for which it was originally created with those assumed under the provisions of subchapter 2 of this chapter and acts amendatory thereto, shall …

The duly constituted board of assessors of the levee district, drainage district, or levee and drainage district, which shall have consolidated the duties, obligations, and purposes required of it by the acts under which it was originally created, and acts amendatory thereto, wit…

(a) The board of assessors shall, each for the county he represents, make in a book, to be provided by the district for that purpose, a separate assessment of the increased value or betterment, which it estimates will annually accrue to the lands, town lots, suburban lots, rural …

(a) The assessors shall make their assessments in their respective counties at such time as they may be directed so to do by the board of directors of the levee district, drainage district, or levee and drainage district. (b) After each of them shall have completed the assessment…

(a) When the assessments for each county shall have been filed, the president of the board of directors of the district shall call a meeting of the assessors, to be held at the office of the domicile of the district, to sit as a board of assessment and equalization. (b) The presi…

Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have that assessment reviewed by the chancery court of the county in which the district has its domicile, by proceeding in the manner provided in §§ 14-124-109 — 14-124-113.

For the purpose of enabling any levee district, drainage district, or levee and drainage district to carry out the purposes for which the district was originally created and those assumed by it under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board…

(a) Any levee district, drainage district, or levee and drainage district in this state, lying in one (1) or more counties, which may hereafter avail itself of the benefits and the power and authority conferred by this subchapter may, at its election and in the alternative, have …

(a) The qualified and acting tax collectors of levee districts, drainage districts, or levee and drainage districts which may hereafter avail themselves of the powers, authority and benefits conferred by this subchapter, are charged with the duty of collecting the annual tax levi…

(a) If the annual tax levied as provided in this subchapter is not paid within the time fixed by law:(1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and(2) The board of directors of the district shall enforce the collection of the taxes and pe…

(a) The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, …

(a) The suit shall stand for trial on any day of the first term of court held after the filing of the complaint, provided that two (2) weeks' publication shall have been made, as directed in this subchapter, before the day of trial, unless a continuance is granted for good cause …

(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any …

(a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:(1) Enter a decree condemning the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electr…

(a) It shall be the duty of the commissioner to execute his deed to the purchaser of each separate tract as in other chancery proceedings. (b) The effect of the commissioner's deed so executed shall be to convey to the purchaser of the lands, town lots, suburban lots, rural lots,…

Notwithstanding the provisions of § 14-120-326, the owner of any lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interes…

For the purpose of enabling the board of directors of any levee district, drainage district, or levee and drainage district to carry out the obligations imposed upon it by the act under which it was originally created and the obligations assumed by it for flood control and draina…

(a) Bonds or notes may be sold and negotiated in any market, either at public or private sale, and may be made callable. (b) The terms of sale, the rate of interest, and other conditions of the bonds or notes shall be as the board of directors of the district shall direct. (c) A …

The proceeds derived from the sale of those bonds or notes shall be paid to the treasurer of the district and may be used for the operation of the district in carrying out the purposes for which it was originally created and those assumed by it under the provisions of subchapter …

(a) The bonds shall be lithographed with such devices for identification and to prevent imitation as the board of directors may think proper. (b) The secretary shall register the bonds in a book to be kept for that purpose as the bonds are issued, stating therein the date, number…

No compensation shall be allowed the treasurer of the district, or any other officer or member of the board of directors, either directly or indirectly, for negotiating the sale of the bonds or paying out the proceeds arising from their sale.

(a) To secure the due and prompt payment of both principal and interest of any bonds or notes issued under the provisions of this subchapter, the entire revenue of the district or such fractional part thereof as the board of directors may deem expedient and necessary is pledged. …

Sections 14-120-402 — 14-120-408 of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension and collection of taxes and assessments that may be adopted by any board of directors which now collects taxes and assessm…

As used in this subchapter unless the context otherwise requires, “board of directors” means the governing body of levee districts, drainage districts, or levee and drainage districts and includes the term “board of commissioners.”

Notwithstanding the provisions of any special or general act, the board of directors of any levee district, drainage district, or levee and drainage district collecting taxes and assessments by special collectors may, by resolution adopted by a majority of the directors, change s…

(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied. (b) (1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.(2) The…

If taxes and assessments shall not be paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the land but shall, on or before the date fixed by law for making settlement with the county treasurer for general taxes, make out and file with…

The net amount of the taxes collected for the district shall be paid over by the collector to the board of the district at or before the time the collector is now required to make settlement with the county treasurer for general taxes.

The county clerk and tax collector shall receive commissions for the extension and collection of the taxes as are now or may hereafter be provided by law.

Notwithstanding the provisions of §§ 14-86-1401 — 14-86-1405, and any other provision relating to giving notice prior to selling or filing suit for sale of lands for nonpayment of improvement district assessments, the provisions of subchapter 3 of this chapter shall be the only n…

The members of the board of directors of any improvement district consolidated pursuant to the provisions of subchapter 3 of this chapter, which encompasses lands located in four (4) or more counties, shall not be required to file the written statement required by §§ 21-8-301 — 2…

(a) Any person aggrieved by an assessment of benefits established against his property in any drainage district, levee district, or drainage and levee district, whether created under general laws or by special acts, may have the assessment reviewed by the chancery court of the co…