Title 14, Local Government

(a) Whenever it shall appear to the chancery court of any county, upon the petition of any interested person, that there is of record any unsatisfied lien by virtue of any assessment of benefits or mortgage created under the authority of any general or special road improvement di…

(1) All liens are cancelled when:(1) There is of record an unsatisfied lien by virtue of an assessment, pledge, or mortgage, delinquent record, or decree of foreclosure made or created under a general or special law relating to a road improvement district of this state or bridge …

In the event there has been a sale to the district of any lands for delinquent taxes and some manner of title is still held by the district, the title so acquired is divested out of the district, cancelled, and held for naught. The title shall in no wise constitute a lien on the …

When any road district in the State of Arkansas dissects any school district in this state wherein the lands and property of a majority of the property owners in the school district lie in an adjoining road district but in the same school district, the boundary lines of the road …

(a) In road and highway districts where the act creating the district, and amendments thereto, do not permit a change in plans of the district or where by act of the General Assembly the roads to be built are specifically defined or otherwise limited, and where the road is not co…

(a) Any commissioner, officer, agent, or employee of any district who shall wilfully fail or refuse to comply with, or who shall knowingly violate, any of the provisions of this subchapter, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than one hun…

(a) The State Highway Commission:(1) Shall have authority to examine the books, records, and accounts of road districts and to have them audited; and(2) May take any other steps necessary to ascertain the exact status and assets of a road district. (1) Shall have authority to exa…

(a) On or before January 10 of each year, the commissioners of road districts whose roads, exclusive of any portion within the corporate limits of any city or town of more than two thousand five-hundred (2,500) inhabitants, are wholly included in the state highway system shall fi…

(a) When directed by the State Highway Commission, the commissioners of road districts referred to in § 14-316-203 shall remit all funds on hand from any and all sources, or so much thereof as may be necessary, to the bank or trust company named as payee in the deed of trust secu…

With the approval of the county court, the commissioners in each district whose roads are not wholly included in the state highway system may annually, as necessary, levy a tax not to exceed one percent (1%) on the assessed benefits in the district for the purpose of constructing…

(a) The commissioners of districts whose roads are not wholly included in the state highway system shall, with the approval of the county court of the county in which the greater portion of the lands of the district are situated, or with the approval of the State Highway Commissi…

(a) Funds derived from taxes in road improvement districts shall be used by each district to pay its bonds, interest, and other valid and outstanding indebtedness which matured prior to January 1, 1927. The balance, if any, shall be used to pay bonds and interest maturing after J…

Except taxes delinquent on January 1, 1927, no taxes shall be extended or collected by any district whose roads are wholly included in the state highway system except to pay bonds and interest which became due prior to January 1, 1927, or for other liabilities, unless it becomes …

(a) Road districts shall be permitted to use funds that are on hand to pay valid outstanding debts of the district existing at the date of the passage of this subchapter. (b) Any part or portion of the three (3) mill county road tax by authority of law vested in or given to any p…

This subchapter shall be liberally construed to give the assessment and tax list the effect of bona fide mortgages for a valuable consideration, and to give a first lien upon the lands and real property as against all persons, firms, or corporations having an interest therein.

(a) If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by the time fixed by law for the payment of county taxes, which for the purpose of this subchapter shall be between the first Monday in J…

(a) For two (2) consecutive weeks before judgment is entered for the sale of the lands, weekly notice of the pendency of the suit shall be given by publication in some newspaper in the county having a general circulation therein. (b) Notice may be in the following form: “NOTICE” …

(a) Suits for delinquent assessments shall be conducted in the name of the district and in accordance with the practice and procedure of the chancery courts of this state, except as herein otherwise provided, but neither attorneys ad litem, guardians ad litem, nor any other provi…

(a) At the first regular or adjourned term of the chancery court after the notice has been published for three (3) consecutive weeks and not earlier than five (5) days after the last insertion of the notice, the suit shall stand for trial unless a continuance is granted to a deli…

In any case where property is offered for sale by the commissioner as provided in § 14-316-305 and the sum of the taxes, together with the interest, costs, and penalty, is not bid for the property, the commissioner shall bid therefor, in the name of the district, the whole amount…

(a) At any time within three (3) years after the rendition of the final decree by the chancery court provided for in § 14-316-305, the owner of the property may file his petition in the court alleging the payment of taxes for the year for which the lands were sold. Upon the estab…