Title 14, Local Government

(a) Any and all levee and drainage improvement districts of this state, whether organized and created under general law or by special act of the General Assembly, shall have power to fund and refund their outstanding indebtedness including bonded indebtedness, certificates of ind…

(a) Any levee or drainage district in Arkansas, whether created under the general law or by special act of the General Assembly, which has outstanding certificates of indebtedness, notes, warrants, or any unsatisfied judgment against it is authorized and empowered to issue fundin…

(a) All bonds taken up by any district by funding bonds or proceeds thereof shall be plainly marked “CANCELLED” and deposited by the secretary of the district with the county clerk if the district embraces only land in the county. If the district embraces lands in more than one (…

(a) In any levee or drainage district, if the original assessment of benefits was made by assessors, then the board of directors or commissioners of the district shall have the power to fill any vacancies in the board of assessors. (b) If, however, in any such district the power …

(a) A reassessment of benefits may be made in any levee or drainage district in this state, whether created by general or special act, not more often than once a year. The reassessment may be made only as to particular pieces of real property within the district, either by loweri…

(a) All taxes levied on land, railroads, tramroads, pipelines, telephone lines, telegraph lines, and other improvements on real estate situated in any levee or drainage districts in the State of Arkansas shall be deemed to be due and payable at any time from the third Monday in F…

Newspapers which print delinquent lists and notices of sale for levee and drainage districts within this state shall be entitled to receive the fee prescribed by § 26-37-107(c)(1)-(3) for the publication of delinquent real property tax lists.

(a) Any levee district embracing lands lying wholly within one (1) county, whether created by special act or organized under the general law, and any drainage district created by special act or organized under the provisions of Crawford & Moses' Digest, §§ 3569-3606 [repealed], m…

(a) (1) (A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.(B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.(…

(a) It is found and declared as a matter of legislative determination that the construction of flood control and drainage works by the United States of America, provided in any project which it has heretofore adopted and authorized or any project which it may hereafter adopt and …

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

(a) This subchapter shall be liberally construed and applied to enable levee districts, or drainage districts, or levee and drainage districts to cooperate with the United States of America, or any agents or agency thereof, with respect to the making of contracts or agreements, a…

This subchapter shall be construed to be cumulative to existing laws, except as to those sections herein expressly amended or repealed. This subchapter shall not repeal Acts 1909, No. 279, and the amendments thereto, nor § 14-121-801, and amendments thereto, but shall be consider…

No levee district or drainage district, or levee and drainage district, lying in one (1) or more counties, coming within the provisions of this subchapter shall exercise any of the powers conferred by this subchapter or be subject to any of the obligations and duties thereof unti…

(a) An outline of the project insofar as it affects the district and as adopted by the Congress of the United States must be filed in the office of the district and made available for inspection by any interested parties. (b) There must also be filed with the outline an estimate …

The board of directors of the district shall approve the proposed project insofar as it affects the particular district by a proper resolution to that effect which has been adopted by two-thirds (⅔) of the members of the board of directors of the particular district.

An election must be held in each county of the district in the manner provided in this subchapter. A majority of the landowners of the district voting at this election shall approve the project according to the outline which was filed with the district and shall authorize the dir…

The election shall be held on a date to be fixed by the directors of the drainage and levee improvement district at a special meeting called for that purpose in accordance with § 7-11-201 et seq. However, the date of the election shall be not less than sixty (60) days nor more th…

(a) Notice of the election shall be given by the secretary of the district, not less than thirty (30) days prior to the date fixed for the election, by publication of a notice for at least two (2) consecutive weekly insertions in a newspaper published and having a bona fide circu…

At the request of the secretary of the district, the judges and clerks for the election shall be designated by the election commissioners of the respective counties in which the election is held. The election officials shall be in the same number, have the same qualifications, an…

(a) The ballots for the election in the respective counties shall be prepared and distributed to the election officials by, or under the supervision of, the secretary of the district. (b) The ballot to be used at the election need not be in duplicate and shall be in substantially…

(a) The voting places shall be open between the hours of 8:00 a.m. 6:00 p.m. on the date of the election. (b) Upon the closing of the voting places, the ballots shall be canvassed and the result of the election certified by the judges and clerks of the election at each voting pla…

(a) Within twenty (20) days after the certification of the election and when the ballots from each county have been delivered to the secretary of the district as provided in this subchapter, the board of directors of the district shall meet at the office of the district and canva…

(a) No powers shall be exercised by the district under the provisions of this subchapter nor shall any obligations be incurred or assumed by the district under the provisions of this subchapter unless, after canvass of the results of the election, the board of directors of the di…

(1) The board of directors of any levee district, drainage district, or any levee and drainage district in this state is authorized and empowered to make and execute any and all necessary and proper contracts with the United States Army Corps of Engineers or any other federal age…

(a) In order to discharge its obligations under any contract or agreement authorized to be made by the provisions of § 14-120-216, the board of directors of any levee district or drainage district, or levee and drainage district, is authorized and empowered to:(1) Enter upon, tak…

The Governor and 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 any such district, to the U…

If the construction of the flood control and drainage works contemplated under any project is to be constructed upon, over, and across any highways of this state, the State Highway Commission is authorized, empowered, and directed to make and execute any and all contracts, easeme…

(a) The State of Arkansas agrees:(1) 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, be, and each is, fully authorized, empowered, and enabled within this state …

The duly constituted board of assessors of the levee district or drainage district, or levee and drainage district in which the flood control and drainage works may be constructed, which contains within its boundaries lands lying in more than one (1) county and which may hereafte…

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

(a) The assessors shall make their assessment in their respective counties at the time they may be directed to do so 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 for …

(a) When the assessments for each county shall have been filed, the president 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) Thereupon, the president of the boa…

Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situate, or by the chancery court of the county in which the district has its domicile…

(a) The board of directors of any levee district, drainage district, or levee and drainage district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value, or betterment, estimated to accrue, and which will accrue, to la…

(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, at its election and in the alternative, may have a…

(a) The qualified and acting tax collectors of the levee district, drainage district, 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 taxes…

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

(a) The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, each being set opposite the name of the suppose…

(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 four (4) weeks' publication shall have been made as hereinbefore directed before such day of trial unless a continuance is granted for good cause shown, …

(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, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real propert…

(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, blocks, railroads and tram…

Notwithstanding the provisions of § 14-120-234, the owner of any lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property sold in the manner provided in this subchapter may redeem the property within two (2) y…

(a) The moneys derived from the tax levied under the provisions of this subchapter on the increased value, or betterment, which will accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, by r…

Disbursement of the funds constituting the tributary compliance fund and the tributary tax fund shall be made on vouchers signed by the president and the secretary of the district.