63 chapters · 2,725 sections in this title.
Ark. Code Ann. § 20-17-1112 Assessment — Filing and collection
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(a) The original assessment record or any reassessment record shall be filed with the county clerk, whose duty it shall be to extend the annual benefit assessment annually upon the tax books of the county until the district is dissolved. (b) It shall then be the duty of the colle…
Ark. Code Ann. § 20-17-1113 Assessment — Time for payment — Failure to pay — Redemption
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(a) (1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year.(2) If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at …
Ark. Code Ann. § 20-17-1114 Expenditures — Public proceedings and transactions — Filing of report
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(a) The depository shall pay out no money except under the order of the board of commissioners and upon a voucher check signed by at least two (2) of the commissioners. Every voucher check shall state upon its face to whom payable, the amount, and the purpose for which it is used…
Ark. Code Ann. § 20-17-1115 Issuance of notes
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(a) In order to acquire equipment and to do the work, the board of commissioners may issue the negotiable notes of the district signed by the members of the board and bearing a rate of interest not exceeding six percent (6%) per annum and may pledge and mortgage a portion of futu…