Arkansas Code Title 20, Subtitle 2, Chapter 17, Subchapter 11 - Cemetery Improvement Districts

• § 20-17-1101 - Purpose of District.
  The purpose of the district shall be the building and maintaining of a cemetery or cemeteries for the use and benefit of the property...
• § 20-17-1102 - Petition Generally.
  (a) Upon the petition of a majority in value of the owners of real property in any designated area, it shall be the duty...
• § 20-17-1103 - Petition -- Notice and Hearing.
  (a) (1) It shall be the duty of the county clerk to give notice of the filing of the petition, describing the territory to...
• § 20-17-1104 - Board of Commissioners -- Appointment.
  (a) The board of commissioners of a cemetery district shall be resident property holders in the district and shall be citizens of integrity and...
• § 20-17-1105 - Board of Commissioners -- Powers and Duties.
  (a) The commissioners may take charge of, purchase, and provide a site or grounds and additions thereto, to provide and maintain streets, aisles, outside...
• § 20-17-1106 - Board of Commissioners -- Proceedings -- Officers -- Employees -- Selection of Depository.
  (a) (1) Within thirty (30) days after their appointment, the commissioners shall take and file their oaths of office with the county clerk, in...
• § 20-17-1107 - Board of Commissioners -- Liability.
  No member of the board of commissioners shall be liable for any damages unless it shall be made to appear that he or she...
• § 20-17-1108 - Formation of Plans -- Assessors and Assessments Generally.
  (a) Upon the qualification of the commissioners, they shall form plans for the improvements they intend to make and the property and equipment they...
• § 20-17-1109 - Assessment -- Notice and Hearings.
  (a) The assessment shall be filed with the county clerk of the county, and the secretary of the board of commissioners shall thereupon give...
• § 20-17-1110 - Assessment -- Annual Reassessment.
  (a) The commissioners shall one (1) time a year order the assessors to reassess the annual benefits of the district, provided there have been...
• § 20-17-1111 - Assessment -- Order -- Lien.
  (a) The board of commissioners of the district shall at the time that the annual benefit assessment is equalized or at any time thereafter...
• § 20-17-1112 - Assessment -- Filing and Collection.
  (a) The original assessment record or any reassessment record shall be filed with the county clerk, whose duty it shall be to extend the...
• § 20-17-1113 - Assessment -- Time for Payment -- Failure to Pay -- Redemption.
  (a) (1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday...
• § 20-17-1114 - Expenditures -- Public Proceedings and Transactions -- Filing of Report.
  (a) The depository shall pay out no money except under the order of the board of commissioners and upon a voucher check signed by...
• § 20-17-1115 - Issuance of Notes.
  (a) In order to acquire equipment and to do the work, the board of commissioners may issue the negotiable notes of the district signed...
• § 20-17-1116 - Dissolution.
  (a) The district shall not cease to exist upon the completion of the improvement, but it shall continue to exist for the purpose of...
• § 20-17-1117 - Certain Suits in Public Interest.
  (a) All cases involving the validity of the districts or the annual benefit assessments and all suits to foreclose the lien of annual benefit...
• § 20-17-1118 - Fee of Collector and County Clerk.
  In collecting annual benefit assessments in any district created under this subchapter, the collector of taxes in any county shall deduct one percent (1%)...

Last modified: November 15, 2016