Title 14, Local Government

As used in this subchapter unless the context otherwise requires, “board of directors” means the governing body of levee districts, drainage districts, or levee and drainage districts and includes the term “board of commissioners.”

Notwithstanding the provisions of any special or general act, the board of directors of any levee district, drainage district, or levee and drainage district collecting taxes and assessments by special collectors may, by resolution adopted by a majority of the directors, change s…

(a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied. (b) (1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.(2) The…

If taxes and assessments shall not be paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the land but shall, on or before the date fixed by law for making settlement with the county treasurer for general taxes, make out and file with…

The net amount of the taxes collected for the district shall be paid over by the collector to the board of the district at or before the time the collector is now required to make settlement with the county treasurer for general taxes.

The county clerk and tax collector shall receive commissions for the extension and collection of the taxes as are now or may hereafter be provided by law.

Notwithstanding the provisions of §§ 14-86-1401 — 14-86-1405, and any other provision relating to giving notice prior to selling or filing suit for sale of lands for nonpayment of improvement district assessments, the provisions of subchapter 3 of this chapter shall be the only n…

The members of the board of directors of any improvement district consolidated pursuant to the provisions of subchapter 3 of this chapter, which encompasses lands located in four (4) or more counties, shall not be required to file the written statement required by §§ 21-8-301 — 2…

(a) Any person aggrieved by an assessment of benefits established against his property in any drainage district, levee district, or drainage and levee district, whether created under general laws or by special acts, may have the assessment reviewed by the chancery court of the co…

(a) The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective. (b) A copy of the petition shall be delivered to the president of the district or to the chairman of it…

(a) The court shall hear the petition as expeditiously as possible. It shall have power to lower, raise, equalize, and determine the proper assessment of benefits established against the property described in the petition. (b) The amount and legality of an assessment made by any …

As soon as the court determines the proposed assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify the assessment to the district so that the district taxes may be extended against it.

(a) An appeal may be prosecuted from the assessment determined by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of its determination by the chancery court. (b) The Supreme Court shall advance the appeal …

In suits by a drainage district, levee district, or drainage and levee district to collect taxes on any property in the custody of a court other than that in which the tax suit is brought, the decree shall adjudicate the amount and legality of the tax. The district shall file a c…

In all drainage districts organized by special act of the General Assembly in which the penalty is now twenty-five percent (25%) for failure to pay drainage district taxes within the time designated by the act, the commissioners of any drainage or levee district, at their discret…

The provisions of this subchapter shall be supplemental to the laws of this state governing levee and drainage districts and shall repeal only those laws or parts of laws which are specifically in conflict with this subchapter. It is the intent of the General Assembly that this s…

(a) This subchapter shall not apply to any drainage district or levee district, or combination of districts, which, under present law, are governed by more than five (5) commissioners, nor shall it apply to any such districts governed by commissioners who are elected under existi…

All drainage districts, levee districts, or combinations of such districts shall have either three (3) or five (5) commissioners, the exact number of which shall be determined by the court having jurisdiction of the formation of the district.

(a) The boards of commissioners of drainage districts, levee districts, and combinations of such districts which are now composed of only three (3) members may be increased to five (5) members by order of the court having jurisdiction of such districts in accordance with § 14-120…

If, upon the hearing provided for in § 14-120-604, a petition is presented to the court signed by landowners against whose lands more than fifty percent (50%) in value of the assessment of benefits in a district is levied, or if the petition is presented to the court by the exist…

(a) The terms of office of commissioners in all districts which have three (3) commissioners shall be nine (9) years to serve until their successors are duly selected and qualified as herein set forth. (b) (1) These terms of office shall begin January 1.(2) (A) For the initial te…

(a) The term of office of commissioners in all districts which have five (5) commissioners shall be ten (10) years to serve until their successors are duly selected and qualified as set forth in this subchapter. (b) (1) These terms of office shall begin January 1.(2) (A) For the …

(1) Vacancies in the office of commissioners, or creation of new positions by increase of number, shall be filled by order of the court having jurisdiction, subject to the following:(1) Ten (10) or more landowners against whose lands more than fifty percent (50%) in value of the …

(a) It is the express purpose and intent of this subchapter to require levee and drainage districts to keep their facilities in proper repair, whenever the districts shall have given assurances to the federal government that maintenance of a facility would be provided upon its co…

(a) The board of commissioners of any drainage or drainage and levee district organized under the laws of the State of Arkansas are authorized and empowered to purchase, lease, or rent, separately as individual districts or jointly with other districts such machinery, equipment, …

(a) Whenever any levee or drainage district in the State of Arkansas shall have given assurances to the United States Army Corps of Engineers or other appropriate federal agency that the levee or drainage district will maintain any levee or drainage facility upon its completion b…

(a) (1) Whenever any levee or drainage district shall fail, refuse, or neglect to maintain the levee and drainage structures after completion, in compliance with the assurances given the federal government, then the United States Army Corps of Engineers may give written notice to…

(a) In all proceedings for the imposition and collection of an annual tax upon the real property in the levee or drainage district, the powers and duties of the Attorney General in this respect shall cease when the order of the proper court in the matter has become final. (b) The…

(1) The provisions of this act shall be applicable to any drainage district of this state which shall meet all the following requirements:(1) The district shall have been created either by order of the county court or the circuit court on appeal;(2) All lands within the district …

The board of commissioners of any drainage district subject to the provisions of this act and meeting the requirements of § 14-121-1001, or not less than a majority of the property owners in the district determined either in number, in acreage, or in value of the lands of the dis…

(a) Upon the filing of the petition the court shall direct the clerk of the court to give notice by publication in some newspaper in the county in which the property in the district lies for not less than two (2) consecutive weekly publications, which notice shall set out the pur…

During the pendency of the petition and prior to the hearing on it, the county court may, in its discretion and by its order, prohibit the commissioners of the district subject to the term of this act at the time of the filing of the petition from the making of contracts, the ple…

No dissolution of a district under the terms of this act shall impair or deny any creditor of the district the right to the collection of its bona fide and valid indebtedness existing against the district, but the creditors of the district shall be subject to the provisions of th…

(a) All claims against the district existing at the time the county court shall make an order for the dissolution of the district must be presented to the commissioners duly itemized and verified as is required in actions of account. If not presented to the commissioners of the d…

(a) All drainage districts which are dissolved or abolished pursuant to the terms of this act shall nevertheless be continued in existence for the purpose of prosecuting and defending suits by or against the district and for the purpose of enabling the district to settle, close i…

(a) When the indebtedness owing by a district dissolved under the provisions of this act shall have been determined, it shall be the duty of the commissioners to certify to the county court their determination as to a tax levy upon the real property of the district which is suffi…

(a) The board of commissioners of any drainage district in this state, when they may deem it inadvisable or impracticable and not for the best interests of the property owners of the district to construct the improvements contemplated by the organization of the district, may, whe…

(a) As used in this act, unless the context otherwise requires:(1) “Real property” shall have the same meaning as when used in § 26-1-101 et seq. and shall embrace all railroads and tramroads within the district;(2) “Ditch” includes branch or lateral ditches, tile drains, levees,…

(a) (1) The board of commissioners of any drainage district in this state, when they may deem it inadvisable or impracticable and not for the best interests of the property owners of the district for the district to continue in operation, when all indebtedness of the district has…

(a) This act shall apply to the organization of districts, the main object of which is the construction of levees. (b) This act shall not repeal the drainage laws now in force, but it is an alternative system. (c) Drainage districts may be organized under this act or under the st…

(1) The county and circuit court may, at the request of the commissioners of the district, at any time hold special sessions for the purpose of:(1) Acting upon any petition or report; or(2) Making any order in a matter involving any drainage district. (1) Acting upon any petition…

No appeal provided for in this chapter shall be allowed to delay the organization of the district or the progress of the work of improvement.

Any person who obstructs a drain or damages drainage works provided for by this act shall be guilty of a violation and fined one hundred dollars ($100). He or she shall also be liable to the district for double the cost of removing the obstruction or repairing damage.

It is found and declared as a matter of legislative determination that the organization and administration of those drainage districts authorized under this chapter, as amended, as separate and distinct entities and the operation and maintenance of the drainage levees and project…

(1) As used in this subchapter:(1) In cases where the drainage district contains lands in more than one (1) county, “county court”, “county judge”, and “county clerk” shall be construed to mean “circuit court”, “circuit judge”, and “circuit clerk”, respectively, of the judicial c…

This subchapter shall be construed to be cumulative to existing laws relating to drainage districts and shall not repeal any existing law unless the law is in direct conflict with this subchapter. It is the purpose of this subchapter to permit the merger by one (1) or more draina…