Title 14, Local Government

(a) On the day named in the notice, it shall be the duty of the county court to meet and to hear all persons who favor the formation of the district or oppose its formation.(1) If the court finds that the organization of the district would be to the benefit of the territory descr…

Each district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal.

Within thirty (30) days after their appointment, the commissioners shall take and file their oath of office with the county clerk. In this oath they shall swear that they will support the Constitution of the United States and the Constitution of the State of Arkansas, that they w…

(a) The board shall organize by electing one (1) of its members chairman, and it shall select a secretary. It may also employ such agents, servants, engineers, and attorneys as it deems best and fix their compensation and the compensation of the secretary. (b) In case of a vacanc…

No member of the board of improvement shall be liable for any damages unless it shall be made to appear that he had acted with a corrupt and malicious intent.

The board shall also select some solvent bank or trust company as the depository of its funds, exacting of the depository a bond in an amount equal to the amount of money likely to come into its hands.

All districts organized under this chapter shall have the right of eminent domain in order that they may carry out the purposes of their creation. This right shall be exercised in the same manner as in the case of railroads, telegraph, and telephone companies, but shall be withou…

Immediately after their qualifications, the commissioners shall procure from the Government of the United States, or any of its agencies, the plans for the improvement. They shall file the plans with the county clerk along with a statement of the obligation which the district wil…

(a) The commissioners shall thereupon appoint an assessor to assess the benefits which will accrue to the real property within the district from the making of the improvement and the damages which will be caused thereby. The assessor shall take an oath that he will well and truly…

(a) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted. For his services he shall receive a commission of one-half of one percent (½ of 1%) of the amount so extended. (b) It shall then b…

(a) The board of commissioners of the district shall, at the same time that the assessment of benefits is equalized or at any time thereafter, enter upon its records an order, which shall have all the force of a judgment, providing that there shall be assessed upon the real prope…

(a) The assessment shall be filed with the county clerk of the county and the secretary of the board shall thereupon give notice of its filing by publication once a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. (b) This notice m…

The assessment of the benefits shall bear interest at the rate of six percent (6%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be …

The commissioners may, not more often than once a year, require the assessor to reassess the benefits in the district. In the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished. The reassessment…

(a) All taxes levied under the terms of this chapter shall be payable between the first Monday in January and April 10 of each year. If any taxes levied by the board in pursuance to this chapter are not paid at maturity, the collector shall not embrace the taxes in the taxes for …

No property owner shall be allowed to pay his general taxes without paying the improvement taxes herein provided for.

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of such improvement, as hereinafter provided, as the bonds shall become due and payable, the board shall from time to time make …

(a) The depository shall pay out no money save upon the order of the board and upon a warrant signed by at least two (2) of the commissioners. (b) Every warrant shall state upon its face to whom, the amount, and the purpose for which it is issued. (c) All warrants shall be dated …

(a) In order to meet preliminary expenses and to do the work, the board may issue the negotiable notes or bonds of the district, signed by the members of the board and bearing a rate of interest not exceeding six percent (6%) per annum. The board may pledge and mortgage all asses…

In case for any reason the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon upon the assessed value for county and state …

(a) It shall not be lawful for the board of the district or any officer, member, or agent thereof to pledge or deposit any bond or coupon issued under the provisions of this chapter as security for payment of any borrowed money or any debt or obligation of the board or any person…

All cases involving the validity of the districts or the assessments of benefits and all suits to foreclose the lien of taxes shall be deemed matters of public interest and shall be advanced and disposed of at the earliest possible moment. All appeals therefrom must be taken and …