Arkansas Code Title 14, Subtitle 19, Chapter 316, Subchapter 2 - Collection and Disposition of Taxes Generally

• § 14-316-201 - Penalty and Enforcement.
  (a) Any commissioner, officer, agent, or employee of any district who shall wilfully fail or refuse to comply with, or who shall knowingly violate,...
• § 14-316-202 - Examination of Records by Commission -- Liability for Wrongful Use of Funds.
  (a) The State Highway Commission: (1) Shall have authority to examine the books, records, and accounts of road districts and to have them audited;...
• § 14-316-203 - Districts With Roads Wholly Within the State Highway System -- Annual Report.
  (a) On or before January 10 of each year, the commissioners of road districts whose roads, exclusive of any portion within the corporate limits...
• § 14-316-204 - Remission of Funds for Paying Bonded Indebtedness and Interest.
  (a) When directed by the State Highway Commission, the commissioners of road districts referred to in § 14-316-203 shall remit all funds on hand...
• § 14-316-205 - Districts With Roads Not Wholly Within State Highway System -- Tax Levy -- Sale of Certificates of Indebtedness -- Saving Clause.
  With the approval of the county court, the commissioners in each district whose roads are not wholly included in the state highway system may...
• § 14-316-206 - Maintenance of Roads Not Wholly Within the State Highway System -- Use of Funds -- Cooperation With State Highway Commission -- Annual Report.
  (a) The commissioners of districts whose roads are not wholly included in the state highway system shall, with the approval of the county court...
• § 14-316-207 - Payment of Outstanding Indebtedness and Bonds by Funds Derived From Taxes.
  (a) Funds derived from taxes in road improvement districts shall be used by each district to pay its bonds, interest, and other valid and...
• § 14-316-208 - Tax Collection Prohibited Except to Pay Bonds and Interest.
  Except taxes delinquent on January 1, 1927, no taxes shall be extended or collected by any district whose roads are wholly included in the...
• § 14-316-209 - Use of Funds -- County Road Tax Vested in County -- Repayment of Advances.
  (a) Road districts shall be permitted to use funds that are on hand to pay valid outstanding debts of the district existing at the...

Last modified: November 15, 2016