Title 14, Local Government

(a) (1) (A) Beginning April 1, 2022, or upon the creation of an improvement district or protection district and on April 1 of each year thereafter, an improvement district or protection district that uses or intends to use the county collector for collection of improvement distri…

(a) A county treasurer may retain up to five percent (5%) of all remittances to a fire district in reserve for up to sixty (60) days. (b) Upon approval of the governing body of a fire district, a county treasurer may retain up to ten percent (10%) of all remittances to a fire dis…

(a) (1) A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each year.(2) (A) A county collector shall accept a delinquent levy after certification to an improvement district or protection distri…

The county collector shall not certify an improvement district levy or protection district levy to the Commissioner of State Lands for delinquency.

(a) As used in this subchapter, “district” means any improvement district in Arkansas, including without limitation:(1) Levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under:(A) Section 14-86-101 et seq.;(B) …

(a) A district covered under this subchapter shall retain all financial records, bank statements, and contracts relating to the bonds, notes, or other evidences of indebtedness undertaken by the district during the existence of the district and for five (5) years following dissol…

(a) (1) After the initial creation, bonding, and indebtedness of a district, but before subsequent bonds, notes, or indebtedness is incurred under the authority of this subchapter, a majority of the owners of record in the district, including no less than a majority of the total …

(a) (1) All lands shall be assessed as to value and taxed within the boundaries of the district, and no exclusions or nominal assessments apply except under subsection (b) of this section.(2) Subdivision (a)(1) of this section does not apply to:(A) The Interstate Watershed Cooper…

(a) The Department of Health shall promulgate rules that establish minimum standards for water and sewer improvements made by districts under this subchapter. (b) (1) The department shall promulgate rules necessary to implement this section.(2) (A) When adopting the initial rules…

As used in this subchapter, unless the context otherwise requires, “address” means the address as reflected on the official tax records of the county where the property is located.

(a) The provisions of this subchapter shall not be applicable to any city, county, or area which is under an order from the Division of Environmental Quality and the United States Environmental Protection Agency to meet the minimum requirements of the United States Environmental …

(a) No improvement district shall be created unless a notice, prior to the hearing on the formation of the district, has been mailed by certified mail, return receipt requested, to the addresses of all owners of real property within the boundaries of the proposed improvement dist…

This subchapter is not intended to and does not repeal any existing remedy.

(a) (1) Ten (10) resident citizens and property owners residing and owning property within any improvement district or road district within any county, city, or town, or within the territory to be intended to be included in the district may file with the clerk of the county court…

When a judgment is rendered by the county court in accordance with this subchapter, it shall be conclusive unless appealed from within fifteen (15) days, shall be binding upon all parties, and shall not be collaterally attacked.

The provisions of this subchapter shall apply to engineers and commissioners in all improvement districts in this state.

(a) (1) An engineer or commissioner who neglects, fails, or refuses to comply with this subchapter is guilty of a violation and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than two hundred fifty dollars ($250).(2) Twenty-five dollars ($…

(a) It is made the duty of the commissioners of any district to cause the work described in § 14-86-504 to be done by the engineers. (b) All corners destroyed shall be reestablished at once during the time construction work is being done in the district.

(a) (1) It shall be the duty of all engineers in the employ of any improvement district in this state or engineers doing any work for the improvement district, if the doing of the work or the construction of the improvement, or any work connected therewith, destroys any section c…

Wherever lands or other real property in an improvement district are assessed in one (1) body and are at the time owned in separate parcels or where the ownership subsequently becomes divided, any owner of any part of the property may apply to the chancery court of the county whe…

Where any improvement district shall have issued bonds or incurred indebtedness, the total amount of the assessed benefits shall never be reduced upon a reassessment.

It is hereby found and determined by the General Assembly that some state agencies and commissions owning land within levee, drainage, or other improvement or special assessment districts do not pay the assessments; that such land may be benefitted by the assessment levied by the…

(a) It is found and determined by the Seventy-Eighth General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes. (b) Since neither the commission nor the department …

(a) Any state agency or commission, including the Arkansas State Game and Fish Commission, owning real property located within a levee, drainage, or any other improvement or district and benefiting from the district shall pay the assessments levied by such districts from the date…

The sale or transfer of real property located within a levee, drainage, or other improvement or special assessment district to a state agency or commission, including the Arkansas State Game and Fish Commission, if benefitted by the stated purpose of the improvement district, sha…

(a) At its option, any state agency or commission may be excluded from any newly formed levee, drainage, or other improvement or special assessment districts. (b) If the purpose of the improvement district does not benefit the affected lands, then no taxes or assessments will app…

(a) (1) In all improvement districts in this state, the county court or board of commissioners or directors is authorized and empowered, upon the completion of the assessment of benefits and its confirmation, to levy and collect a tax. This tax shall be based upon the assessment …

(a) In case the directors or commissioners of any improvement district find it desirable to do so, they may issue coupon bonds or other negotiable evidences of indebtedness for the purpose of raising money to pay preliminary expenses. (b) These bonds or other evidences of indebte…

(a) All taxes in levee, drainage, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them or under which they were organized if there is then a duly appointed, qualified, and acting board of commiss…

(a) All taxes in municipal, suburban, bridge, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them, or under which they were organized. (b) The duty to promptly extend and collect these taxes may…

(a) It shall be lawful for any person, firm, or corporation owning lands in any drainage district, levee district, or other improvement districts within the State of Arkansas to pay any part or all of the assessments against their respective lands located in the drainage district…

This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent of…

In all counties in this state in which the county clerks are required by law to extend any improvement taxes, whether the taxes are from municipal, suburban, road, fire, drainage district, or otherwise, the county clerk of any such county shall receive, for his services in extend…

County clerks are authorized to employ additional deputies to handle the additional work load imposed. They may pay the deputies salaries up to the sum of three thousand six hundred dollars ($3,600) per annum. However, these salaries shall never exceed the receipts from the commi…

In counties operating under the unit tax ledger system, the county tax collector shall receive a commission of two percent (2%) for extending the improvement taxes and a commission of an additional two percent (2%) for collecting them.

County tax collectors shall be authorized to employ additional deputies subject to the limitations in § 14-86-903.

This chapter is not intended to repeal or modify any existing law but to furnish other and better methods than those existing for refunding the indebtedness of any reorganizing improvement districts.

(1) As used in this chapter, unless the context otherwise requires:(1) “Taxing district” means any road, drainage, levee, or other local improvement district in which proceedings for the refunding of the indebtedness or the reorganization of the district are instituted;(2) “Subsi…

(a) The proceedings prescribed by any special or general law for the refunding of any improvement district bonds or the reorganization of any improvement district may be begun and had in the chancery court of the proper county the same as in any county or circuit court provided b…

(a) Where an improvement district is located in more than one (1) county, records of the proceedings shall be made in each of the counties whose lands are embraced in the district. (b) Transcript of records imposing liens on any lands properly certified shall be recorded in the p…

(a) The court in which the proceedings prescribed in this chapter are had shall provide such facilities and instrumentalities for effecting the purposes of the district as may be deemed advisable. (b) The necessary expenses shall be determined by the court and shall be borne by t…

(a) (1) Proceedings instituted under any general or special law for refunding the indebtedness of any improvement district may include the reorganization of the governing body of the district.(2) The reorganization shall be effected by the same court or board as is given the auth…

(a) Where lands of a road, levee, drainage, or other local improvement district are included, in whole or in part, in another district whose indebtedness is being refunded, the first district may become a subsidiary district of the second or taxing district insofar as related to …

(a) Where a subsidiary district is established as provided in § 14-87-107, the indebtedness of the subsidiary district may be refunded in the same manner as is provided for the refunding of the indebtedness of the taxing districts. (b) The governing body of the taxing district ma…

(a) Such part of the indebtedness, principal or interest, of the original district growing out of the cost of the local improvement as has been allocated, or may be allocable, to the lands of the subsidiary district, or may, from time to time, be so allocable to and chargeable ag…

(a) On such terms as is deemed advisable and as may meet the approval of the board or court before which the proceedings are had, the taxing district may assume and pay any overdue special improvement taxes of any lands embraced in the subsidiary district from the fund produced b…