Arkansas Code Title 14, Subtitle 7, Chapter 121, Subchapter 4 - District Operation Generally
- § 14-121-401 - Plans for Improvements.
(a) As soon as the board shall have formed its plans for improvements and shall have ascertained the cost thereof, it shall file the...
- § 14-121-402 - Assessment of Benefits and Damages Within District.
(a) (1) The commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract...
- § 14-121-403 - Assessment of Lands Outside of District -- Hearing -- Extension of Boundaries.
(a) If the commissioners find that other lands not embraced within the boundaries of the district will be affected by the proposed improvement, they...
- § 14-121-404 - Filing the Assessment -- Notice.
(a) When their assessment is completed, the commissioners shall subscribe the assessment and deposit it with the county clerk, where it shall be kept...
- § 14-121-405 - Hearing on Complaints -- Appeal.
(a) Any owner of real property within the district who perceives himself to be aggrieved by the assessment of benefits or damages or deems...
- § 14-121-406 - Acquiescence to Assessment or Failure to Assess -- Effect of Demand for Assessment.
(a) Any property owner may accept the assessment of damages in his favor made by the commissioners or acquiesce in their failure to assess...
- § 14-121-407 - Reassessment of Benefits -- Appeals.
(a) The commissioners of the districts shall have the power to make a reassessment of the benefits not more often than once a year,...
- § 14-121-408 - Alteration of Plans -- Reassessment.
(a) The commissioners may at any time alter the plans of the ditches and drains, but before constructing the work according to the changed...
- § 14-121-409 - Petition that Improvements and Extensions Proceed Under Revised Plans -- Notice, Hearing, and Appeal.
(a) If the commissioners shall have filed plans for additional work in the district, no proceeding shall be taken looking to a confirmation of...
- § 14-121-410 - Effect of Reassessment.
(a) When any reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been...
- § 14-121-411 - Benefits to Lands in Other Districts -- Assessments.
In case any land in any drainage or other improvement district is benefited, and for any reason it was not assessed in the original...
- § 14-121-412 - District Continuance -- Additional Levy.
(a) The district shall not cease to exist upon the completion of its drainage system but shall continue to exist for the purpose of...
- § 14-121-413 -- 14-121-419 - [Reserved.]
- § 14-121-420 - Payment of Assessments in Drainage Districts -- Interest.
(a) When assessments of benefits have been made in drainage districts organized either under general or special acts, the property owner shall have the...
- § 14-121-421 - Payment of Assessments in Improvement Districts -- Interest.
(a) When assessments of benefits are made in drainage and other improvement districts, the landowners shall have the privilege of paying the assessment in...
- § 14-121-422 - Procedure for Levy of Tax -- Preliminary Expenses -- Validation of Prior Levies.
(a) The county court shall, at the same time that the assessment of benefits is filed or any subsequent time when called upon by...
- § 14-121-423 - Validity of Assessment or Levy When Error Appears in Description, Etc.
No error in the names or residences of the owners of railroads, tramroads, lands, or improvements, or the description thereof, shall invalidate the assessment...
- § 14-121-424 - Insufficiency of Tax -- Additional Levy.
(a) If the tax first levied shall prove insufficient to complete the improvement or to pay the bonds, both the principal and interest, issued...
- § 14-121-425 - Collection of Taxes Generally -- Extension on County Tax Books.
(a) The amount of the taxes provided for in this section shall be annually extended upon the tax books of the county and collected...
- § 14-121-426 - Time for Payment of Tax -- Delinquency.
(a) All taxes levied under the terms of this act shall be payable on or before October 1 of each year.(b) If any taxes...
- § 14-121-427 - Notice of Proceedings for Collection of Taxes.
(a) (1) Notice of the pendency of a suit shall be given by publication weekly for two (2) weeks before judgment is entered for...
- § 14-121-428 - Trial Date -- Suit by Bondholder.
(a) The suit shall stand for trial at the first term of court after the complaint may be filed, if four (4) weeks shall...
- § 14-121-429 - Trial Procedure.
(a) Suits for collection shall be conducted in the name of the drainage district, and in accordance with the practice and proceedings of chancery...
- § 14-121-430 - Sale of Land.
(a) (1) (A) In all cases in which notice has been properly given and in which no answer has been filed, or if filed...
- § 14-121-431 - Attorney's Fees.
In all suits brought for collection of delinquent taxes under this subchapter, a reasonable attorney's fee shall be taxed in favor of the attorney...
- § 14-121-432 - Redemption.
(a) At any time within two (2) years after the rendition of the final decree of the chancery court provided for in this subchapter,...
- § 14-121-433 - Land Subject to Improvement District Tax Lien -- Sale and Resale.
(a) On sales of land condemned to be sold for the taxes of drainage districts and other improvement districts in this state, the land...
- § 14-121-434 -- 14-121-439 - [Reserved.]
- § 14-121-440 - Bonds -- Prohibitions.
(a) It shall not be lawful for: (1) The board of the district, or any officer, member, or agent thereof, to pledge or deposit...
- § 14-121-441 - Issuing Bonds and Evidences of Debt to Hasten Work -- Terms of Bonds.
(a) In order to hasten work, the board may borrow money at a rate of interest as provided for in a resolution of the...
- § 14-121-442 - Security for Bonds -- Levy and Collection of Tax -- Default in Payment of Bonds.
(a) All bonds issued by commissioners under the terms of this act shall be secured by a lien on all lands, railroads, and tramroads...
- § 14-121-443 - Tax to Pay Off Bonds Issued for Preliminary Expenses.
(a) (1) For the purpose of paying the principal and interest of any bonds issued to pay preliminary expenses, either original or refunding bonds,...
- § 14-121-444 - Issuance of Certificates of Indebtedness for Maintenance -- Appeal.
(a) Any drainage district organized under and pursuant to the laws of the State of Arkansas in which an additional tax levy has been...
- § 14-121-445 - Refunding Bonds.
(a) Any drainage district in this state which has issued and sold bonds, prior to the assessment of benefits on the property of the...
Last modified: November 15, 2016