Title 14, Local Government

(a) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final. (b) All taxes levied may be paid in installments, so that not more than ten percent (10%) of the allocate…

(a) The court shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board, enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project ar…

(a) If the board does not deem it to the advantage of the project area to proceed immediately with the construction of the works of improvement upon the filing and confirmation of the assessment of benefits, it may cause to be levied and collected a tax based upon the assessment …

(a) On or before the first Monday in October of each year, the board shall estimate the amount necessary for the ensuing calendar year for operation and maintenance of the works of improvement provided for in the improvement plan, taking into account all available funding, and sh…

(a) Copies of the assessment necessary for the assessment and collection of taxes by the county shall be provided by the district to the appropriate county officials of each county within the improvement project area. (b) (1) The amount of the taxes herein provided for shall be a…

The board may borrow money at a rate of interest from any agency of the United States, the state, or any other public or private lending source; may issue promissory notes, negotiable bonds, or other evidences of indebtedness as required by the lender thereof; and may pledge and …

(a) Bonds or other evidences of indebtedness issued under the terms of this subchapter shall bear such date or dates, mature at such time or times not in excess of forty (40) years, and any such bonds shall be sold at public sale through competitive bidding, and any such bonds an…

Refunding bonds may be issued and may be sold, exchanged, or hypothecated by the board.

(a) All bonds issued under the terms of this chapter that are made payable from the proceeds of assessments shall be secured by a lien on all benefited lands in each individual improvement project area unless the board shall be able to sell bonds payable out of revenue only; prov…

The provisions of this chapter, as now or hereafter amended shall not be applicable to agencies of the State of Arkansas or of political subdivisions of the state, nor to lands owned by such agencies.

This chapter shall be known as the “Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949.”

(a) The General Assembly takes notice that interests of the state would be benefited by the establishment of irrigation systems and that the coordination of irrigation, flood control, and drainage improvements is a matter of public interest and public welfare; the General Assembl…

As used in this chapter, unless the context otherwise requires, “board” means the board of commissioners organized pursuant to § 14-117-301 et seq.

Nothing in this chapter shall be construed to in any way repeal any existing statute with reference to the creation of other improvement districts within the State of Arkansas nor to in any other manner impair any obligations on contracts entered into by the other improvement dis…

(a) The chancery or circuit court is expressly authorized to appoint a master to take testimony and perform the functions of a master as in other cases and to make a final report and recommendation to the court. (b) Any aggrieved party may, within thirty (30) days of the filing o…

If the court does not act promptly in complying with the terms of any section of this chapter essential to the creation and operation of a district, it may be compelled to do so by proceeding in mandamus in a court of competent jurisdiction.

(a) All districts formed prior to June 13, 1963, the jurisdiction over which was vested in the chancery court, upon approval of a majority of its board of directors, may petition the circuit court to assume jurisdiction. (b) If the circuit court deems the action to be in the best…

(1) The purposes for which districts may be organized under this chapter shall include:(1) The construction, operation, and maintenance of pools, lakes, reservoirs, dams, levees, ditches, canals, waterways, pumping works, and other facilities for the purpose of irrigation, flood …

(a) It shall be the duty of the court to enter upon its record an order appointing an engineer to be selected by the petitioners when a majority in number of the owners, exclusive of the owners of real property in incorporated towns or cities, of the lands or the owners of a majo…

(a) If, upon the presentation of the petition for the formation of a district, provided for in § 14-117-202, a preliminary survey has been made and a report prepared with assistance from the United States Department of Agriculture, Soil Conservation Service, or from the Chief of …

(a) The chancery or circuit clerk shall give notice by publication for two (2) weeks in some newspaper published and having a general circulation in the county calling upon all persons owning property within the proposed district to appear before the court on some day to be fixed…

(a) If land in more than one (1) county is embraced in the proposed district, the petition shall be addressed to the chancery or circuit court in which the largest portion of the lands lie. All proceedings shall be had in that court, and the court shall apportion all costs incurr…

If the expenses incurred in the creation of a district are not promptly paid by the county or counties pursuant to the order of the court, a proceeding in mandamus shall lie to compel the payment of the expenses.

(a) The order of the chancery or circuit court establishing the district shall have all the force of a judgment. (b) Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken wit…

(a) (1) The holder or holders of title representing in assessed value one-half (½) or more of any body of lands benefited or capable of being benefited by the works of a district may petition the chancery or circuit court which established the district to change the boundaries of…

(a) If the board, upon petition of a majority in number as provided in §§ 14-117-202 and 14-117-204 — 14-117-206 for the establishment of districts, finds that other lands not embraced within the boundaries of the district will be affected by the proposed improvement, it shall as…

(a) When the circuit court has established any improvement district, the court shall appoint five (5) owners of real property within the district to act as a board of commissioners for that district, which shall be its governing body. (b) (1) Each of these commissioners shall tak…

The board shall select one (1) of their number as chairman, and a majority shall constitute a quorum.

The board shall have the authority to hire all necessary agents and employees.

(a) The board of commissioners shall have and may exercise any functions, powers, authority, rights, and duties that permit the accomplishments of the purposes for which such districts may be created, including the investigation and in case a plan for improvements is adopted, the…

(a) The right and power of eminent domain heretofore conferred shall, as to watershed improvement districts organized under this chapter for the purpose of cooperation under Public Law 83-566, as amended, include the power to enter upon, take, and condemn private property, locate…

(a) The board shall have control of the construction of the improvements in their districts. (b) It may advertise in local or state papers or papers published in other states for proposals for doing any work by contract. No work exceeding one thousand dollars ($1,000) shall be le…

(a) If the improvements are undertaken in cooperation with the United States, the board may enter into an agreement providing for the construction of the works of improvement and awarding of contracts therefor, to be by, and under the control and supervision of, the United States…

(a) All contractors shall be required to give bond for the faithful performance of the contracts awarded them, with good and sufficient securities, in an amount to be fixed by the board. The board shall not remit or excuse the penalty or forfeiture of the bond or the breaches the…

The board may determine, by resolution, that any real or personal property is no longer needed for the uses and purposes of the district and may thereafter sell, lease, or otherwise dispose of the property upon such terms and in such manner as appear to the board to be for the be…

(a) Plans prepared by “local organizations,” as defined by the Watershed Protection and Flood Prevention Act, with assistance from the United States Department of Agriculture, Soil Conservation Service, and plans prepared by the Department of the Army, Chief of Engineers, or any …

(a) The board is authorized to:(1) Cooperate with the United States or any agency or instrumentality thereof, hereinafter referred to as the United States, in the development of plans for the construction, operation, and maintenance of any facilities which the district is authori…

(a) (1) As soon as plans for the improvement work have been completed or a contract has been entered into with the United States, the board shall proceed to assess the lands within the district on the basis of benefits accruing from works of improvement for irrigation, drainage, …

(a) When their assessment is completed, the board shall subscribe an original and one (1) copy of the assessment and deposit the original with the circuit or chancery clerk, where it shall be kept and preserved as a public record. (b) The copy shall be certified by the clerk and …

(a) Upon the filing of the assessment, the clerk shall give notice of that fact by publication for two (2) weeks in some weekly newspaper issued in each of the counties in which the lands of the district may lie. (b) The notice shall give a description of the lands assessed and s…

Any property owner may accept the assessment of damages in his favor made by the board, or acquiesce in their failure to assess damages in his favor, and shall be construed to have done so unless he gives to the board, within thirty (30) days after the assessment is filed, notice…

The board may at any time alter the plans for improvement, but before constructing the work according to the changed plans, the changed plans shall be filed with the circuit or chancery clerk and notice of the filing shall be given by publication for one (1) insertion in some new…

(a) (1) If, by reason of a change of plans pursuant to § 14-117-407, either the board or any property owners deem that the assessment on any property has become inequitable, they may petition the court, which may thereupon refer the petition to the board. The board shall then rea…

(a) After the work contemplated by the original plans has been completed, the board may file with the circuit or chancery clerk of the county where the district was first organized plans for additional work or improvements in the district. (b) The clerk shall give notice by publi…

The amount of interest which will accrue on bonds issued by the districts shall be included and added to the tax, but the interest to accrue on account of the issuing of the bonds shall not be construed as a part of the cost of construction in determining whether or not the expen…

(a) When assessments of benefits are made, the landowners shall have the privilege of paying the assessments in full within thirty (30) days after the assessment becomes final. (b) (1) (A) However, all such assessments shall be made payable in installments so that not more than t…