Title 14, Local Government

(a) Upon the petition of all the owners of the record title as reflected by the deed records in the office of the circuit clerk and ex officio recorder of the pertinent county, it shall be the duty of the governing body to:(1) Lay off into an improvement district the territory de…

(a) (1) (A) Upon the filing of the petition with the clerk, it shall be the duty of the clerk to present the petition to the mayor.(B) The petition shall be accompanied by a certificate from a title insurance company transacting business in the municipality:(i) Stating that the s…

(a) (1) (A) Within thirty (30) days after their appointment, the commissioners shall take and file with the clerk their oath of office, in which they shall swear to support the Constitution of the United States and the Constitution of the State of Arkansas, to discharge faithfull…

(a) When the owners of two-thirds (⅔) in assessed value of the real property located within any district shall sign a petition stating that the petitioners believe it to be in the best interest of the district that the board, or any member thereof, be removed and shall file the p…

(a) The board shall form plans relative to the acceptance, purchase, or construction of the improvement. (b) To that end, the board may employ such engineers, attorneys, and other assistants as it may find necessary and shall file copies of all pertinent reports and actions of th…

(a) Any district, in furtherance of any of the purposes set forth in § 14-94-105, shall have the authority to hire managers and other employees and to pay their salaries incident to the operation and maintenance of any of the improvements authorized by this chapter. It shall also…

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

(a) 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. (b) This right shall be exercised in the same manner as in the case of railroad, telegraph, and telephone companies, but without …

Any property that may be acquired by any district organized under this chapter may be sold by the board of the district for the price and on the terms it deems best.

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

(a) (1) In the event that the board shall have voted to accept any offer of gift, or shall have voted to purchase any improvement, or shall have voted to construct any improvement or any facilities for the improvement, it shall thereupon appoint an assessor to assess the benefits…

(a) (1) The assessment shall be filed with the clerk.(2) (A) The secretary of the board shall thereupon give notice of its filing by two (2) publications in a newspaper having a general circulation in the municipality in which the district lies, with the first publication to be n…

(a) The board may, not more often than one (1) time a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished. (b)…

(a) (1) At the same time that the assessment of benefits is equalized or at any time thereafter, the board shall enter upon its records an order, which shall have all the force of a judgment, providing that there is levied upon the real property of the district a tax sufficient t…

The assessment of the benefits shall bear interest at a rate equal to the lesser of the maximum rate permitted by law or the rate of ten percent (10%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceedin…

(a) (1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked “Annual Collection”. The assessor shall file a certified copy of…

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board on account of the improvement, as provided in this chapter, as the principal and interest on the bonds shall become due and payable, the board shall from ti…

(a) Payment. All taxes levied under the terms of this chapter shall be payable in installments at the same time as county, city, and school district taxes are paid. (b) Delinquencies. (1) If any taxes levied by the board under this chapter are not paid at maturity, the county tax…

(a) (1) In order to meet preliminary expenses and to finance the cost of the improvements to be accomplished, with costs incidental to them and to the issuance of the bonds, the board may issue bonds of the district and may pledge all assessments of benefits to the district and a…

The bonds, and interest on them, shall be exempt from all state, county, and municipal taxes, including income, property, and inheritance taxes.

(a) (1) All bonds issued under the terms of this chapter shall be secured by a lien on all real property in the district.(2) The making of assessments, levies, and collections, as authorized by this chapter, may be enforced by mandamus. (1) All bonds issued under the terms of thi…

(a) (1) After all bonds or other evidences of indebtedness, plus all interest on them, shall have been paid in full, then a district may, by unanimous vote of the members of the board, be dissolved and all further levies and assessments cancelled, the members of the board relieve…

If 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 real property in the district and shall be paid by a levy of a tax on it. The levy shall be made by the chancery cou…

If the petition for formation of the district provides therefor or the owners of real property in the district agree thereto, a district shall not cease to exist upon the acquiring, construction, or completion of the improvement, but it shall continue to exist for the purpose of …