Ark. Code Ann. § 14-236-113 — AR Code / Title 14 / Chapter 236 / Section 14-236-113
Applications for permits, etc. - Refusal
Status: in_force

(a) All applications for permits, licenses, or review certificates shall be made on a form which includes such information as may be required by the Division of Environmental Health Protection of the Department of Health or its authorized agent to establish compliance with the provisions of this chapter, and any rules adopted hereunder. (b) Except as provided in § 14-236-104(a) and (b) , a permit for the construction, alteration, repair, extension, or operation of an individual sewage disposal system or alternate and experimental system shall be refused where community sewerage systems are reasonably available or economically feasible, or in instances where the issuance of such permit is in conflict with other applicable laws, rules, and regulations, or where the issuance of the permit is in conflict with the public policy declared by this chapter. Amended by Act 2019, No. 315,§ 1026, eff. 7/24/2019. Acts 1977, No. 402, § 9; A.S.A. 1947, § 19-5409; Acts 1987, No. 435, § 2.

(a) All applications for permits, licenses, or review certificates shall be made on a form which includes such information as may be required by the Division of Environmental Health Protection of the Department of Health or its authorized agent to establish compliance with the provisions of this chapter, and any rules adopted hereunder.

(b) Except as provided in § 14-236-104(a) and (b) , a permit for the construction, alteration, repair, extension, or operation of an individual sewage disposal system or alternate and experimental system shall be refused where community sewerage systems are reasonably available or economically feasible, or in instances where the issuance of such permit is in conflict with other applicable laws, rules, and regulations, or where the issuance of the permit is in conflict with the public policy declared by this chapter.

Amended by Act 2019, No. 315,§ 1026, eff. 7/24/2019.

Acts 1977, No. 402, § 9; A.S.A. 1947, § 19-5409; Acts 1987, No. 435, § 2.
Ark. Code Ann. § 14-123-413 — AR Code / Title 14 / Chapter 123 / Subchapter 4 / Section 14-123-413
Notice of pending suit generally
Status: in_force

(a) Notice of the pendency of the suit shall be given as against nonresidents of the county and unknown owners, respectively, when the suits may be pending, by publication weekly for four (4) weeks prior to the day of the term of court on which final judgment may be entered for the sale of the land, in some newspaper published in the county, where the suit may be pending, which public notice may be in the following form: Click here to view form. (b) Where the owners are unknown, that fact shall be so stated in the published notice. (c) As against any defendant who resides in the county where the suit may be brought and who appears by the lists of land made by the assessors and filed in the county clerk's office to be the owner of any of the land proceeded against, notice of the pending suit shall be given by the service of personal summons of the court at least twenty (20) days before the day on which the defendant is required to answer as set out in the summons. Acts 1879, No. 78, § 14, p. 117; 1887, No. 86, § 6, p. 132; 1897, No. 8, § 2, p. 8; C. & M. Dig., § 6836; Pope's Dig., § 4562; A.S.A. 1947, § 21-631.

(a) Notice of the pendency of the suit shall be given as against nonresidents of the county and unknown owners, respectively, when the suits may be pending, by publication weekly for four (4) weeks prior to the day of the term of court on which final judgment may be entered for the sale of the land, in some newspaper published in the county, where the suit may be pending, which public notice may be in the following form: Click here to view form.

Click here to view form.

(b) Where the owners are unknown, that fact shall be so stated in the published notice.

(c) As against any defendant who resides in the county where the suit may be brought and who appears by the lists of land made by the assessors and filed in the county clerk's office to be the owner of any of the land proceeded against, notice of the pending suit shall be given by the service of personal summons of the court at least twenty (20) days before the day on which the defendant is required to answer as set out in the summons.

Acts 1879, No. 78, § 14, p. 117; 1887, No. 86, § 6, p. 132; 1897, No. 8, § 2, p. 8; C. & M. Dig., § 6836; Pope's Dig., § 4562; A.S.A. 1947, § 21-631.

123_413_1 - Attachment
Ark. Code Ann. § 14-205-110 — AR Code / Title 14 / Chapter 205 / Section 14-205-110
Bonds - Nature of indebtedness
Status: in_force

(a) Bonds issued under this chapter shall be payable solely from revenues derived from the gas system. (b) The bonds shall not, in any event, constitute an indebtedness of the municipality within the meaning of the constitutional provisions. (c) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter. Acts 1949, No. 71, § 10; A.S.A. 1947, § 19-4810.

(a) Bonds issued under this chapter shall be payable solely from revenues derived from the gas system.

(b) The bonds shall not, in any event, constitute an indebtedness of the municipality within the meaning of the constitutional provisions.

(c) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter.

Acts 1949, No. 71, § 10; A.S.A. 1947, § 19-4810.
Ark. Code Ann. § 14-317-120 — AR Code / Title 14 / Chapter 317 / Section 14-317-120
Filing assessments - Notice - Hearing
Status: in_force

(a) The assessment shall be filed with the county clerk of the county where the land lies. (b) The secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper publishing and having a bona fide circulation in the district. (c) This notice may be in the following form: Click here to view form. (d) On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization and to hear all complaints against the assessment and to equalize and adjust the assessment. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it. Acts 1955, No. 367, § 5; 1963, No. 534, § 3; A.S.A. 1947, § 20-1205.

(a) The assessment shall be filed with the county clerk of the county where the land lies.

(b) The secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper publishing and having a bona fide circulation in the district.

(c) This notice may be in the following form: Click here to view form.

Click here to view form.

(d) On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization and to hear all complaints against the assessment and to equalize and adjust the assessment. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it.

Acts 1955, No. 367, § 5; 1963, No. 534, § 3; A.S.A. 1947, § 20-1205.

317_120_1 - Attachment
Ark. Code Ann. § 14-284-111 — AR Code / Title 14 / Chapter 284 / Subchapter 1 / Section 14-284-111
Assessment - Order of levy - Lien
Status: in_force

(a) (1) The board of commissioners of the district shall, at the same time that the annual benefit assessment is equalized or at any time thereafter, enter upon its records an order. This order shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district, and collected annually, the annual benefit assessment set opposite each tract of land described, which annual benefit is to be paid by the owner of the real property in the district, payable as provided in the order. (2) However, the commissioners shall, promptly after an entry of an order of levy of annual benefit assessment, publish one (1) time a week for two (2) consecutive weeks in some newspaper having general circulation in the district a notice setting forth the order of levy and warning all persons affected that the order of levy shall become final unless suit is brought to contest it within thirty (30) days of the date of first publication of the notice. No property owner shall be barred from contest of the levy within the thirty-day publication period. (b) (1) The uncollected annual benefit assessment as extended shall be a lien upon the real property in the district against which it is extended from the time the same is levied, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with any penalty and costs that may accrue thereon, shall have been paid. (2) Notice of the amount due shall be given, by mail at his last known address to each landowner who fails to pay his assessment on or before the third Monday in April. (3) The remedy against the annual benefit assessment shall be by suit in chancery, and the suits must be brought within thirty (30) days from the time that the notice is mailed. On the appeal, the presumption shall be in favor of the legality of the annual benefit assessment. Acts 1939, No. 183, § 7; 1961, No. 152, § 1; A.S.A. 1947, § 20-907.

(a) (1) The board of commissioners of the district shall, at the same time that the annual benefit assessment is equalized or at any time thereafter, enter upon its records an order. This order shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district, and collected annually, the annual benefit assessment set opposite each tract of land described, which annual benefit is to be paid by the owner of the real property in the district, payable as provided in the order. (2) However, the commissioners shall, promptly after an entry of an order of levy of annual benefit assessment, publish one (1) time a week for two (2) consecutive weeks in some newspaper having general circulation in the district a notice setting forth the order of levy and warning all persons affected that the order of levy shall become final unless suit is brought to contest it within thirty (30) days of the date of first publication of the notice. No property owner shall be barred from contest of the levy within the thirty-day publication period.

(1) The board of commissioners of the district shall, at the same time that the annual benefit assessment is equalized or at any time thereafter, enter upon its records an order. This order shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district, and collected annually, the annual benefit assessment set opposite each tract of land described, which annual benefit is to be paid by the owner of the real property in the district, payable as provided in the order.

(2) However, the commissioners shall, promptly after an entry of an order of levy of annual benefit assessment, publish one (1) time a week for two (2) consecutive weeks in some newspaper having general circulation in the district a notice setting forth the order of levy and warning all persons affected that the order of levy shall become final unless suit is brought to contest it within thirty (30) days of the date of first publication of the notice. No property owner shall be barred from contest of the levy within the thirty-day publication period.

(b) (1) The uncollected annual benefit assessment as extended shall be a lien upon the real property in the district against which it is extended from the time the same is levied, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with any penalty and costs that may accrue thereon, shall have been paid. (2) Notice of the amount due shall be given, by mail at his last known address to each landowner who fails to pay his assessment on or before the third Monday in April. (3) The remedy against the annual benefit assessment shall be by suit in chancery, and the suits must be brought within thirty (30) days from the time that the notice is mailed. On the appeal, the presumption shall be in favor of the legality of the annual benefit assessment.

(1) The uncollected annual benefit assessment as extended shall be a lien upon the real property in the district against which it is extended from the time the same is levied, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with any penalty and costs that may accrue thereon, shall have been paid.

(2) Notice of the amount due shall be given, by mail at his last known address to each landowner who fails to pay his assessment on or before the third Monday in April.

(3) The remedy against the annual benefit assessment shall be by suit in chancery, and the suits must be brought within thirty (30) days from the time that the notice is mailed. On the appeal, the presumption shall be in favor of the legality of the annual benefit assessment.

Acts 1939, No. 183, § 7; 1961, No. 152, § 1; A.S.A. 1947, § 20-907.
Ark. Code Ann. § 14-54-803 — AR Code / Title 14 / Chapter 54 / Subchapter 8 / Section 14-54-803
Power to require burial outside municipal limits
Status: in_force

(a) Cities of the first and second class and incorporated towns shall have the power to prohibit the burial of the dead within their limits. (b) (1) Where old and abandoned burial grounds which are no longer kept up or used as such are situated within the limits of any such city or incorporated town, it may, by suitable ordinance, require persons having dead buried therein to cause them, within some reasonable time, to be removed and buried beyond the limits of the city or incorporated town. (2) In the event the bodies are not removed within the time specified in the ordinance of the city or incorporated town, after the ordinance has been published in the mode and manner prescribed by law, then the city or incorporated town may itself have the remains of all such persons as can be found removed and buried, as provided in this section. It may then and not before, by proper ordinance, vacate the cemetery or burial ground and declare that it is not any longer a cemetery exclusively used as such. Thereafter, the property shall become subject to taxation like other property. Acts 1901, No. 102, § 1, p. 168; C. & M. Dig., § 7602; Acts 1929, No. 202, § 1; Pope's Dig., § 9697; A.S.A. 1947, § 19-2324.

(a) Cities of the first and second class and incorporated towns shall have the power to prohibit the burial of the dead within their limits.

(b) (1) Where old and abandoned burial grounds which are no longer kept up or used as such are situated within the limits of any such city or incorporated town, it may, by suitable ordinance, require persons having dead buried therein to cause them, within some reasonable time, to be removed and buried beyond the limits of the city or incorporated town. (2) In the event the bodies are not removed within the time specified in the ordinance of the city or incorporated town, after the ordinance has been published in the mode and manner prescribed by law, then the city or incorporated town may itself have the remains of all such persons as can be found removed and buried, as provided in this section. It may then and not before, by proper ordinance, vacate the cemetery or burial ground and declare that it is not any longer a cemetery exclusively used as such. Thereafter, the property shall become subject to taxation like other property.

(1) Where old and abandoned burial grounds which are no longer kept up or used as such are situated within the limits of any such city or incorporated town, it may, by suitable ordinance, require persons having dead buried therein to cause them, within some reasonable time, to be removed and buried beyond the limits of the city or incorporated town.

(2) In the event the bodies are not removed within the time specified in the ordinance of the city or incorporated town, after the ordinance has been published in the mode and manner prescribed by law, then the city or incorporated town may itself have the remains of all such persons as can be found removed and buried, as provided in this section. It may then and not before, by proper ordinance, vacate the cemetery or burial ground and declare that it is not any longer a cemetery exclusively used as such. Thereafter, the property shall become subject to taxation like other property.

Acts 1901, No. 102, § 1, p. 168; C. & M. Dig., § 7602; Acts 1929, No. 202, § 1; Pope's Dig., § 9697; A.S.A. 1947, § 19-2324.
Ark. Code Ann. § 14-263-105 — AR Code / Title 14 / Chapter 263 / Section 14-263-105
Powers and duties
Status: in_force

(a) Within ten (10) days after the appointment of the members of a board created by this chapter, the board shall assemble and elect from its membership a chairman and shall organize for the purpose of performing its duties. (b) Each board, being charged with the duty of managing, controlling, and supervising the operation of the county hospital, is vested by the terms of this chapter with discretion as to what policies and methods of operation shall be in the best interest of the hospital. (c) Each board is empowered with the authority to make regulations, employ personnel, and prescribe any and all requirements and other matters pertaining to the operation of the hospital by the board. (d) Each board shall employ, in addition to other personnel, some competent person to act as administrative officer. The board may require such bond as it shall deem necessary of its manager or other personnel for the performance of their duties, which personnel shall be paid salaries as determined by the board. (e) The right of the administrative officer or board to make quarterly reports and settlements to the county treasurer is expressly conferred by this chapter. (f) (1) Each board shall submit monthly reports beginning on the twentieth day of the month following the previous month of operation of the hospital and on the twentieth day of each month thereafter, to the county judge and quorum court. (2) The reports shall include an accounting of receipts and disbursements and such other reports, data, and information as may be required by the county judge or quorum court, or the reports shall be prepared and submitted in accordance with generally accepted hospital accounting procedures. (g) Each board is empowered to accept promissory notes from patients for sums due the hospital and to discount the notes to banks, in a commercially reasonable manner, with recourse; but recourse shall be limited to hospital funds and shall not constitute a general claim against the county. Acts 1977 (Ex. Sess.), No. 13, § 3; A.S.A. 1947, § 17-1503.

(a) Within ten (10) days after the appointment of the members of a board created by this chapter, the board shall assemble and elect from its membership a chairman and shall organize for the purpose of performing its duties.

(b) Each board, being charged with the duty of managing, controlling, and supervising the operation of the county hospital, is vested by the terms of this chapter with discretion as to what policies and methods of operation shall be in the best interest of the hospital.

(c) Each board is empowered with the authority to make regulations, employ personnel, and prescribe any and all requirements and other matters pertaining to the operation of the hospital by the board.

(d) Each board shall employ, in addition to other personnel, some competent person to act as administrative officer. The board may require such bond as it shall deem necessary of its manager or other personnel for the performance of their duties, which personnel shall be paid salaries as determined by the board.

(e) The right of the administrative officer or board to make quarterly reports and settlements to the county treasurer is expressly conferred by this chapter.

(f) (1) Each board shall submit monthly reports beginning on the twentieth day of the month following the previous month of operation of the hospital and on the twentieth day of each month thereafter, to the county judge and quorum court. (2) The reports shall include an accounting of receipts and disbursements and such other reports, data, and information as may be required by the county judge or quorum court, or the reports shall be prepared and submitted in accordance with generally accepted hospital accounting procedures.

(1) Each board shall submit monthly reports beginning on the twentieth day of the month following the previous month of operation of the hospital and on the twentieth day of each month thereafter, to the county judge and quorum court.

(2) The reports shall include an accounting of receipts and disbursements and such other reports, data, and information as may be required by the county judge or quorum court, or the reports shall be prepared and submitted in accordance with generally accepted hospital accounting procedures.

(g) Each board is empowered to accept promissory notes from patients for sums due the hospital and to discount the notes to banks, in a commercially reasonable manner, with recourse; but recourse shall be limited to hospital funds and shall not constitute a general claim against the county.

Acts 1977 (Ex. Sess.), No. 13, § 3; A.S.A. 1947, § 17-1503.
Ark. Code Ann. § 14-90-401 — AR Code / Title 14 / Chapter 90 / Subchapter 4 / Section 14-90-401
Duties of assessors
Status: in_force

(a) (1) The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement. (2) The assessment shall be entered in the book opposite the description. (b) The assessors shall then subscribe the assessment and deposit it in the office of the recorder or city clerk of the town or city, where it shall be kept and preserved as a public record. Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M. Dig., § 5658; Pope's Dig., § 7293; A.S.A. 1947, § 20-404.

(a) (1) The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement. (2) The assessment shall be entered in the book opposite the description.

(1) The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement.

(2) The assessment shall be entered in the book opposite the description.

(b) The assessors shall then subscribe the assessment and deposit it in the office of the recorder or city clerk of the town or city, where it shall be kept and preserved as a public record.

Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M. Dig., § 5658; Pope's Dig., § 7293; A.S.A. 1947, § 20-404.
Ark. Code Ann. § 14-121-1007 — AR Code / Title 14 / Chapter 121 / Subchapter 10 / Section 14-121-1007
Partial continuance
Status: in_force

(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 its business, to dispose of and convey its property, to levy, receive, and distribute taxes which are levied or collected for the purpose of meeting the obligations of the district, but not for the purpose of constructing the improvements for which the district shall have been established or for the purpose of creating any new indebtedness therefor other than indebtedness incident to the liquidation and settlement of the affairs of the district. (b) Notwithstanding the order of dissolution, commissioners may be appointed or removed in the same manner as if the order of dissolution had not been made. Acts 1955, No. 116, § 7; A.S.A. 1947, § 21-561.7.

(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 its business, to dispose of and convey its property, to levy, receive, and distribute taxes which are levied or collected for the purpose of meeting the obligations of the district, but not for the purpose of constructing the improvements for which the district shall have been established or for the purpose of creating any new indebtedness therefor other than indebtedness incident to the liquidation and settlement of the affairs of the district.

(b) Notwithstanding the order of dissolution, commissioners may be appointed or removed in the same manner as if the order of dissolution had not been made.

Acts 1955, No. 116, § 7; A.S.A. 1947, § 21-561.7.
Ark. Code Ann. § 14-123-316 — AR Code / Title 14 / Chapter 123 / Subchapter 3 / Section 14-123-316
Compensation of directors, assessors, employees, etc
Status: in_force

(a) The directors and assessors shall each receive the sum of up to fifty dollars ($50.00) per day for attending meetings of the board and while actually and necessarily engaged in the performance of their duties under this act. (b) The directors shall be authorized to employ an engineer at a price not to exceed one hundred fifty dollars ($150) per month while actually engaged in the performance of his or her duties. (c) The board of directors or board of commissioners of levee districts organized under general laws or special acts shall have the power to fix the amount of compensation to be paid to the officers and employees of the district who are required to devote all their time to the performance of the duties of their office or employment. Acts 1879, No. 78, § 19, p. 117; 1909, No. 231, § 2, p. 696; C. & M. Dig., § 6842; Pope's Dig., § 4568; Acts 1943, No. 49, § 1; A.S.A. 1947, §§ 21-611, 21-612; Acts 2011, No. 187, § 1.

(a) The directors and assessors shall each receive the sum of up to fifty dollars ($50.00) per day for attending meetings of the board and while actually and necessarily engaged in the performance of their duties under this act.

(b) The directors shall be authorized to employ an engineer at a price not to exceed one hundred fifty dollars ($150) per month while actually engaged in the performance of his or her duties.

(c) The board of directors or board of commissioners of levee districts organized under general laws or special acts shall have the power to fix the amount of compensation to be paid to the officers and employees of the district who are required to devote all their time to the performance of the duties of their office or employment.

Acts 1879, No. 78, § 19, p. 117; 1909, No. 231, § 2, p. 696; C. & M. Dig., § 6842; Pope's Dig., § 4568; Acts 1943, No. 49, § 1; A.S.A. 1947, §§ 21-611, 21-612; Acts 2011, No. 187, § 1.
Ark. Code Ann. § 14-21-101 — AR Code / Title 14 / Chapter 21 / Subchapter 1 / Section 14-21-101
Comprehensive financial management system
Status: in_force

(a) (1) In order to provide necessary financial information for the county judge, the members and committees of the county quorum court, and other interested officers and departments of the county, the Legislative Auditor is authorized and directed to develop a comprehensive financial management system for appropriate funds of the various counties in the State of Arkansas. (2) This financial management system shall provide for adequate controls over revenues, expenditures, and balances to assure that current information will always be available concerning the financial condition of the county and its various offices and departments. (3) The system shall include a budgeting and accounting system designed to classify the receipt of and the appropriations and disbursements of county funds in accordance with the object and purpose of the expenditures in such detail as will be suitable for an analysis of the operations of all county offices and departments and which will provide a breakdown and itemization of all expenditures compatible with and comparable to the appropriations of the quorum court. (b) In the event any county is of the opinion that its system of budgeting and accounting for appropriated county funds is such that it equals or exceeds the basic system prescribed by this section, the county, acting through the quorum court, may request a review of its system by the Legislative Joint Auditing Committee. If the committee concurs with the county, the committee may issue a certificate to the county stating that the county's budgeting and accounting system is of such degree of sophistication that the basic requirements of this section are being met and exempting the county from the requirements of the particulars of the system prescribed by this section. Acts 1981, No. 122, § 1; A.S.A. 1947, § 17-609.

(a) (1) In order to provide necessary financial information for the county judge, the members and committees of the county quorum court, and other interested officers and departments of the county, the Legislative Auditor is authorized and directed to develop a comprehensive financial management system for appropriate funds of the various counties in the State of Arkansas. (2) This financial management system shall provide for adequate controls over revenues, expenditures, and balances to assure that current information will always be available concerning the financial condition of the county and its various offices and departments. (3) The system shall include a budgeting and accounting system designed to classify the receipt of and the appropriations and disbursements of county funds in accordance with the object and purpose of the expenditures in such detail as will be suitable for an analysis of the operations of all county offices and departments and which will provide a breakdown and itemization of all expenditures compatible with and comparable to the appropriations of the quorum court.

(1) In order to provide necessary financial information for the county judge, the members and committees of the county quorum court, and other interested officers and departments of the county, the Legislative Auditor is authorized and directed to develop a comprehensive financial management system for appropriate funds of the various counties in the State of Arkansas.

(2) This financial management system shall provide for adequate controls over revenues, expenditures, and balances to assure that current information will always be available concerning the financial condition of the county and its various offices and departments.

(3) The system shall include a budgeting and accounting system designed to classify the receipt of and the appropriations and disbursements of county funds in accordance with the object and purpose of the expenditures in such detail as will be suitable for an analysis of the operations of all county offices and departments and which will provide a breakdown and itemization of all expenditures compatible with and comparable to the appropriations of the quorum court.

(b) In the event any county is of the opinion that its system of budgeting and accounting for appropriated county funds is such that it equals or exceeds the basic system prescribed by this section, the county, acting through the quorum court, may request a review of its system by the Legislative Joint Auditing Committee. If the committee concurs with the county, the committee may issue a certificate to the county stating that the county's budgeting and accounting system is of such degree of sophistication that the basic requirements of this section are being met and exempting the county from the requirements of the particulars of the system prescribed by this section.

Acts 1981, No. 122, § 1; A.S.A. 1947, § 17-609.
Ark. Code Ann. § 14-164-410 — AR Code / Title 14 / Chapter 164 / Subchapter 4 / Section 14-164-410
Bonds - Execution
Status: in_force

The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, § 19-9-401 et seq., as that act may be amended. Acts 1985, No. 974, § 3; A.S.A. 1947, § 13-1263.

The bonds shall be executed in the manner provided by the Registered Public Obligations Act of Arkansas, § 19-9-401 et seq., as that act may be amended.

Acts 1985, No. 974, § 3; A.S.A. 1947, § 13-1263.
Ark. Code Ann. § 14-73-104 — AR Code / Title 14 / Chapter 73 / Section 14-73-104
Payment of funds into reserve
Status: in_force

After the execution of the trust agreement, the local government may, during the fiscal year in which the agreement is executed and in subsequent fiscal years, appropriate, pay, or disburse the funds into the reserve as the governing body may determine during those fiscal years. Acts 1983, No. 542, § 4; A.S.A. 1947, § 13-2704.

After the execution of the trust agreement, the local government may, during the fiscal year in which the agreement is executed and in subsequent fiscal years, appropriate, pay, or disburse the funds into the reserve as the governing body may determine during those fiscal years.

Acts 1983, No. 542, § 4; A.S.A. 1947, § 13-2704.
Ark. Code Ann. § 14-234-214 — AR Code / Title 14 / Chapter 234 / Subchapter 2 / Section 14-234-214
Rates - Disposition of surplus funds
Status: in_force

(a) Rates for resident and nonresident consumers of a municipal waterworks system shall be fixed by the legislative body of the municipality. (b) The rates to be charged by the municipality must be adequate to: (1) Pay the principal of and interest on all revenue bonds and revenue promissory notes as they severally mature; (2) Make such payments into a revenue bond sinking fund as may be required by ordinance or trust indenture; (3) Provide an adequate depreciation fund and to provide the operating authority's estimated cost of operating and maintaining the waterworks system. (c) Rates fixed prior to the issuance of revenue bonds or notes may be reduced if authorized by the trust indenture or ordinance pertaining to the issuance. The rates shall not be reduced below the standards prescribed in this subchapter. (d) If a municipality subject to the provisions of this subchapter proposes to make additions to its system, which additions are to be financed by the issuance of revenue bonds or revenue promissory notes, within eighteen (18) months of the effective date of the rate, then the legislative body of the municipality shall fix a rate to be effective immediately, which will be sufficient, in addition to the above requirements, to amortize the revenue bonds or revenue promissory notes with interest as they severally mature. (e) (1) If any surplus is accumulated in the operation and maintenance fund of the waterworks system which shall be in excess of the operating authority's estimated cost of maintaining and operating the plant during the remainder of the fiscal year then-current and the cost of maintaining and operating the plant during the fiscal year next ensuing, the excess may be by the operating authority transferred to either the depreciation account or to the bond and interest redemption account, as the operating authority may designate. (2) If any surplus is accumulated in the depreciation account over and above that which the operating authority shall find may be necessary for probable replacements needed during the then fiscal year, and the next ensuing fiscal year, the excess may be transferred to the bond and interest redemption account. (3) If a surplus shall exist in the bond and interest redemption account, it may be applied by the operating authority, in its discretion, subject to any limitations in the ordinance authorizing the issuance of the bonds, or in the trust indenture: (A) To the payment of bonds that may later be issued for additional betterments and improvements; (B) To the purchase or retirement, insofar as possible, of outstanding unmatured bonds payable from the bond and interest redemption account, at no more than the fair market value thereof; (C) To the payment of any outstanding unmatured bonds payable from the bond and interest redemption account that may be subject to call for redemption before maturity; or (D) To any other municipal purpose. Acts 1933, No. 131, § 8; Pope's Dig., § 10007; Acts 1943, No. 178, § 1; 1955, No. 321, § 3; A.S.A. 1947, § 19-4208.

(a) Rates for resident and nonresident consumers of a municipal waterworks system shall be fixed by the legislative body of the municipality.

(b) The rates to be charged by the municipality must be adequate to: (1) Pay the principal of and interest on all revenue bonds and revenue promissory notes as they severally mature; (2) Make such payments into a revenue bond sinking fund as may be required by ordinance or trust indenture; (3) Provide an adequate depreciation fund and to provide the operating authority's estimated cost of operating and maintaining the waterworks system.

(1) Pay the principal of and interest on all revenue bonds and revenue promissory notes as they severally mature;

(2) Make such payments into a revenue bond sinking fund as may be required by ordinance or trust indenture;

(3) Provide an adequate depreciation fund and to provide the operating authority's estimated cost of operating and maintaining the waterworks system.

(c) Rates fixed prior to the issuance of revenue bonds or notes may be reduced if authorized by the trust indenture or ordinance pertaining to the issuance. The rates shall not be reduced below the standards prescribed in this subchapter.

(d) If a municipality subject to the provisions of this subchapter proposes to make additions to its system, which additions are to be financed by the issuance of revenue bonds or revenue promissory notes, within eighteen (18) months of the effective date of the rate, then the legislative body of the municipality shall fix a rate to be effective immediately, which will be sufficient, in addition to the above requirements, to amortize the revenue bonds or revenue promissory notes with interest as they severally mature.

(e) (1) If any surplus is accumulated in the operation and maintenance fund of the waterworks system which shall be in excess of the operating authority's estimated cost of maintaining and operating the plant during the remainder of the fiscal year then-current and the cost of maintaining and operating the plant during the fiscal year next ensuing, the excess may be by the operating authority transferred to either the depreciation account or to the bond and interest redemption account, as the operating authority may designate. (2) If any surplus is accumulated in the depreciation account over and above that which the operating authority shall find may be necessary for probable replacements needed during the then fiscal year, and the next ensuing fiscal year, the excess may be transferred to the bond and interest redemption account. (3) If a surplus shall exist in the bond and interest redemption account, it may be applied by the operating authority, in its discretion, subject to any limitations in the ordinance authorizing the issuance of the bonds, or in the trust indenture: (A) To the payment of bonds that may later be issued for additional betterments and improvements; (B) To the purchase or retirement, insofar as possible, of outstanding unmatured bonds payable from the bond and interest redemption account, at no more than the fair market value thereof; (C) To the payment of any outstanding unmatured bonds payable from the bond and interest redemption account that may be subject to call for redemption before maturity; or (D) To any other municipal purpose.

(1) If any surplus is accumulated in the operation and maintenance fund of the waterworks system which shall be in excess of the operating authority's estimated cost of maintaining and operating the plant during the remainder of the fiscal year then-current and the cost of maintaining and operating the plant during the fiscal year next ensuing, the excess may be by the operating authority transferred to either the depreciation account or to the bond and interest redemption account, as the operating authority may designate.

(2) If any surplus is accumulated in the depreciation account over and above that which the operating authority shall find may be necessary for probable replacements needed during the then fiscal year, and the next ensuing fiscal year, the excess may be transferred to the bond and interest redemption account.

(3) If a surplus shall exist in the bond and interest redemption account, it may be applied by the operating authority, in its discretion, subject to any limitations in the ordinance authorizing the issuance of the bonds, or in the trust indenture: (A) To the payment of bonds that may later be issued for additional betterments and improvements; (B) To the purchase or retirement, insofar as possible, of outstanding unmatured bonds payable from the bond and interest redemption account, at no more than the fair market value thereof; (C) To the payment of any outstanding unmatured bonds payable from the bond and interest redemption account that may be subject to call for redemption before maturity; or (D) To any other municipal purpose.

(A) To the payment of bonds that may later be issued for additional betterments and improvements;

(B) To the purchase or retirement, insofar as possible, of outstanding unmatured bonds payable from the bond and interest redemption account, at no more than the fair market value thereof;

(C) To the payment of any outstanding unmatured bonds payable from the bond and interest redemption account that may be subject to call for redemption before maturity; or

(D) To any other municipal purpose.

Acts 1933, No. 131, § 8; Pope's Dig., § 10007; Acts 1943, No. 178, § 1; 1955, No. 321, § 3; A.S.A. 1947, § 19-4208.
Ark. Code Ann. § 14-301-401 — AR Code / Title 14 / Chapter 301 / Subchapter 4 / Section 14-301-401
Closure authority
Status: in_force

When, in the opinion of a majority of the members of any city or town council in any of the cities of the first or second class or any incorporated towns of this state, it shall be necessary and desirable to use the land which is or may be dedicated for the use of the general public as an alley through or across any part of any block in the city or town, upon which to build any public school, hospital, orphanage, or church building, or any addition to the buildings as may be built, it shall be lawful for the city or town council, by ordinance duly enacted, to vacate and close the alley, or any part thereof, thereby cancelling and rescinding the rights of the general public and the owners of real property abutting upon the alley to use the property as an alley. However, the procedure for vacating and closing an alley or any part thereof shall be as set out in this subchapter. Acts 1923 (1st Ex. Sess.), No. 30, § 1; Pope's Dig., § 9603; A.S.A. 1947, § 19-3818.

When, in the opinion of a majority of the members of any city or town council in any of the cities of the first or second class or any incorporated towns of this state, it shall be necessary and desirable to use the land which is or may be dedicated for the use of the general public as an alley through or across any part of any block in the city or town, upon which to build any public school, hospital, orphanage, or church building, or any addition to the buildings as may be built, it shall be lawful for the city or town council, by ordinance duly enacted, to vacate and close the alley, or any part thereof, thereby cancelling and rescinding the rights of the general public and the owners of real property abutting upon the alley to use the property as an alley. However, the procedure for vacating and closing an alley or any part thereof shall be as set out in this subchapter.

Acts 1923 (1st Ex. Sess.), No. 30, § 1; Pope's Dig., § 9603; A.S.A. 1947, § 19-3818.
Ark. Code Ann. § 14-2-301 — AR Code / Title 14 / Chapter 2 / Subchapter 3 / Section 14-2-301
Short title
Status: in_force

This subchapter may be cited as the "Uniform Real Property Electronic Recording Act". Acts 2007, No. 734, § 1.

This subchapter may be cited as the "Uniform Real Property Electronic Recording Act".

Acts 2007, No. 734, § 1.
Ark. Code Ann. § 14-233-113 — AR Code / Title 14 / Chapter 233 / Section 14-233-113
Refunding bonds - Issuance
Status: in_force

(a) Bonds may be issued for the purpose of refunding any bonds issued under this chapter or any other interest-bearing indebtedness of the sanitation authority. Refunding bonds may be combined with bonds issued under the provisions of § 14-233-109 into a single issue. (b) When refunding bonds are issued, they may either be sold or delivered in exchange for the bonds being refunded. If sold, the proceeds may either be applied to the payment of the bonds or indebtedness being refunded or deposited in escrow for the retirement thereof. (c) The resolution under which refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on and security interest in sanitation authority revenues and the sanitation authority's properties as was enjoyed by the bonds refunded by them. Acts 1979, No. 699, § 9; A.S.A. 1947, § 82-2739; Acts 2007, No. 599, § 5.

(a) Bonds may be issued for the purpose of refunding any bonds issued under this chapter or any other interest-bearing indebtedness of the sanitation authority. Refunding bonds may be combined with bonds issued under the provisions of § 14-233-109 into a single issue.

(b) When refunding bonds are issued, they may either be sold or delivered in exchange for the bonds being refunded. If sold, the proceeds may either be applied to the payment of the bonds or indebtedness being refunded or deposited in escrow for the retirement thereof.

(c) The resolution under which refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on and security interest in sanitation authority revenues and the sanitation authority's properties as was enjoyed by the bonds refunded by them.

Acts 1979, No. 699, § 9; A.S.A. 1947, § 82-2739; Acts 2007, No. 599, § 5.
Ark. Code Ann. § 14-360-202 — AR Code / Title 14 / Chapter 360 / Subchapter 2 / Section 14-360-202
Administration
Status: in_force

The councils of municipal corporations shall provide, by ordinances, for a joint airport commission for the control and administration of joint airports or flying fields with such powers, including the fixing of proper charges for their use and the expenditure of the revenues therefrom, and to be composed of such numbers of members representing each municipal corporation, as the ordinances may provide. Acts 1939, No. 80, § 2; A.S.A. 1947, § 74-207.

The councils of municipal corporations shall provide, by ordinances, for a joint airport commission for the control and administration of joint airports or flying fields with such powers, including the fixing of proper charges for their use and the expenditure of the revenues therefrom, and to be composed of such numbers of members representing each municipal corporation, as the ordinances may provide.

Acts 1939, No. 80, § 2; A.S.A. 1947, § 74-207.
Ark. Code Ann. § 14-43-313 — AR Code / Title 14 / Chapter 43 / Subchapter 3 / Section 14-43-313
City clerks and city attorneys generally
Status: in_force

The city clerks and the city attorneys in cities of the first class shall give the bond, perform the duties, and receive such salary as is prescribed by ordinance in each of these cities. Acts 1893, No. 151, § 1; C. & M. Dig., § 7690; Pope's Dig., § 9819; A.S.A. 1947, § 19-1015; Acts 2003, No. 113, § 1.

The city clerks and the city attorneys in cities of the first class shall give the bond, perform the duties, and receive such salary as is prescribed by ordinance in each of these cities.

Acts 1893, No. 151, § 1; C. & M. Dig., § 7690; Pope's Dig., § 9819; A.S.A. 1947, § 19-1015; Acts 2003, No. 113, § 1.
Ark. Code Ann. § 14-164-321 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-321
Bonds generally - Tax exemption
Status: in_force

Bonds and notes issued under the provisions of this subchapter and the income thereon shall be exempt from all state, county, and municipal taxes, including, without limitation, all income, property, and inheritance taxes. Acts 1985, No. 871, § 15; A.S.A. 1947, § 13-1253.

Bonds and notes issued under the provisions of this subchapter and the income thereon shall be exempt from all state, county, and municipal taxes, including, without limitation, all income, property, and inheritance taxes.

Acts 1985, No. 871, § 15; A.S.A. 1947, § 13-1253.
Ark. Code Ann. § 14-90-1001 — AR Code / Title 14 / Chapter 90 / Subchapter 10 / Section 14-90-1001
Precedence of cases
Status: in_force

(a) For the purpose of taking every step in such suits as are referred to in this subchapter from the beginning to the end, the court shall be always open. (b) All cases brought under this act shall have precedence of all other cases pending in the court and shall be decided within thirty (30) days after service of publication. Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5681; Pope's Dig., § 7322; A.S.A. 1947, § 20-425.

(a) For the purpose of taking every step in such suits as are referred to in this subchapter from the beginning to the end, the court shall be always open.

(b) All cases brought under this act shall have precedence of all other cases pending in the court and shall be decided within thirty (30) days after service of publication.

Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5681; Pope's Dig., § 7322; A.S.A. 1947, § 20-425.
Ark. Code Ann. § 14-164-210 — AR Code / Title 14 / Chapter 164 / Subchapter 2 / Section 14-164-210
Bonds - Terms and conditions
Status: in_force

(a) The bonds may be in bearer or registered form, with or without coupons, and may be subject to exchange or modification in that regard, and, as the ordinance may provide, may: (1) Be issued in one (1) or more series; (2) Bear such date or dates; (3) Mature at such time or times, not exceeding thirty (30) years from their respective dates; (4) Bear interest at such rate or rates; (5) Be in such form; (6) Be executed in such manner; (7) Be payable in such medium of payment, at such place or places; (8) Be subject to such terms of redemption; and (9) Contain such terms, covenants, and conditions, including, without limitation, those pertaining to: (A) The custody and application of proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance of various funds and reserves; (D) The nature and extent of the security; (E) The rights, duties, and obligations of the municipality or county and the trustee for the holders or registered owners of the bonds; and (F) The rights of the holders or registered owners of the bonds. (b) The bonds shall have all the qualities of negotiable instruments under the negotiable instruments laws of this state. Acts 1960 (Ex. Sess.), No. 9, § 5; 1961, No. 48, § 2; 1963, No. 231, § 2; 1968 (1st Ex. Sess.), No. 16, § 1; 1969, No. 121, § 1; 1970 (Ex. Sess.), No. 36, § 1; 1975, No. 221, § 1; 1975 (Extended Sess., 1976), No. 1239, § 2; 1981, No. 4, §§ 2-4; 1981, No. 503, § 2; A.S.A. 1947, § 13-1605.

(a) The bonds may be in bearer or registered form, with or without coupons, and may be subject to exchange or modification in that regard, and, as the ordinance may provide, may: (1) Be issued in one (1) or more series; (2) Bear such date or dates; (3) Mature at such time or times, not exceeding thirty (30) years from their respective dates; (4) Bear interest at such rate or rates; (5) Be in such form; (6) Be executed in such manner; (7) Be payable in such medium of payment, at such place or places; (8) Be subject to such terms of redemption; and (9) Contain such terms, covenants, and conditions, including, without limitation, those pertaining to: (A) The custody and application of proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance of various funds and reserves; (D) The nature and extent of the security; (E) The rights, duties, and obligations of the municipality or county and the trustee for the holders or registered owners of the bonds; and (F) The rights of the holders or registered owners of the bonds.

(1) Be issued in one (1) or more series;

(2) Bear such date or dates;

(3) Mature at such time or times, not exceeding thirty (30) years from their respective dates;

(4) Bear interest at such rate or rates;

(5) Be in such form;

(6) Be executed in such manner;

(7) Be payable in such medium of payment, at such place or places;

(8) Be subject to such terms of redemption; and

(9) Contain such terms, covenants, and conditions, including, without limitation, those pertaining to: (A) The custody and application of proceeds of the bonds; (B) The collection and disposition of revenues; (C) The maintenance of various funds and reserves; (D) The nature and extent of the security; (E) The rights, duties, and obligations of the municipality or county and the trustee for the holders or registered owners of the bonds; and (F) The rights of the holders or registered owners of the bonds.

(A) The custody and application of proceeds of the bonds;

(B) The collection and disposition of revenues;

(C) The maintenance of various funds and reserves;

(D) The nature and extent of the security;

(E) The rights, duties, and obligations of the municipality or county and the trustee for the holders or registered owners of the bonds; and

(F) The rights of the holders or registered owners of the bonds.

(b) The bonds shall have all the qualities of negotiable instruments under the negotiable instruments laws of this state.

Acts 1960 (Ex. Sess.), No. 9, § 5; 1961, No. 48, § 2; 1963, No. 231, § 2; 1968 (1st Ex. Sess.), No. 16, § 1; 1969, No. 121, § 1; 1970 (Ex. Sess.), No. 36, § 1; 1975, No. 221, § 1; 1975 (Extended Sess., 1976), No. 1239, § 2; 1981, No. 4, §§ 2-4; 1981, No. 503, § 2; A.S.A. 1947, § 13-1605.
Ark. Code Ann. § 14-42-401 — AR Code / Title 14 / Chapter 42 / Subchapter 4 / Section 14-42-401
[Repealed]
Status: repealed

Repealed by Act 2019, No. 150,§ 1, eff. 7/24/2019. Acts 1985, No. 481, § 1; A.S.A. 1947, § 19-947.

Repealed by Act 2019, No. 150,§ 1, eff. 7/24/2019.

Acts 1985, No. 481, § 1; A.S.A. 1947, § 19-947.
Ark. Code Ann. § 14-73-103 — AR Code / Title 14 / Chapter 73 / Section 14-73-103
Trust agreement
Status: in_force

(a) The reserve fund shall be established by written agreement with a trustee independent from the local government. The trust agreement shall contain: (1) A description of the improvements for which the reserve is established; (2) A covenant that the reserve funds will not be used for any purpose other than the purposes described in the trust agreement; (3) A covenant by the trustee that all sums in the reserve fund will be invested by the trustee in a manner consistent with the "prudent man" rule, as authorized and defined by §§ 28-71-105 and 28-71-106 ; (4) A covenant by the trustee to disburse the reserve funds only to the contractor or to a trustee for bonds or notes issued to finance the improvements or to disburse the reserve funds in such manner that they will be applied to the acquisition, construction, reconstruction, remodeling, equipping, extending, operating, maintaining, or providing the improvements; (5) A term for the agreement which shall not exceed twenty-one (21) years. (b) A trust agreement in which a city, town, or county is a party shall specify that each payment to the reserve fund shall be a separate contract with the trustee and shall specifically limit the amount of payments to the reserve fund in any fiscal year to the amount of the appropriation to the reserve fund for that fiscal year. (c) The trust agreement may contain provisions providing for the trustee's fee, if any, to be paid from the reserve funds held in trust. Acts 1983, No. 542, § 3; A.S.A. 1947, § 13-2703.

(a) The reserve fund shall be established by written agreement with a trustee independent from the local government. The trust agreement shall contain: (1) A description of the improvements for which the reserve is established; (2) A covenant that the reserve funds will not be used for any purpose other than the purposes described in the trust agreement; (3) A covenant by the trustee that all sums in the reserve fund will be invested by the trustee in a manner consistent with the "prudent man" rule, as authorized and defined by §§ 28-71-105 and 28-71-106 ; (4) A covenant by the trustee to disburse the reserve funds only to the contractor or to a trustee for bonds or notes issued to finance the improvements or to disburse the reserve funds in such manner that they will be applied to the acquisition, construction, reconstruction, remodeling, equipping, extending, operating, maintaining, or providing the improvements; (5) A term for the agreement which shall not exceed twenty-one (21) years.

(1) A description of the improvements for which the reserve is established;

(2) A covenant that the reserve funds will not be used for any purpose other than the purposes described in the trust agreement;

(3) A covenant by the trustee that all sums in the reserve fund will be invested by the trustee in a manner consistent with the "prudent man" rule, as authorized and defined by §§ 28-71-105 and 28-71-106 ;

(4) A covenant by the trustee to disburse the reserve funds only to the contractor or to a trustee for bonds or notes issued to finance the improvements or to disburse the reserve funds in such manner that they will be applied to the acquisition, construction, reconstruction, remodeling, equipping, extending, operating, maintaining, or providing the improvements;

(5) A term for the agreement which shall not exceed twenty-one (21) years.

(b) A trust agreement in which a city, town, or county is a party shall specify that each payment to the reserve fund shall be a separate contract with the trustee and shall specifically limit the amount of payments to the reserve fund in any fiscal year to the amount of the appropriation to the reserve fund for that fiscal year.

(c) The trust agreement may contain provisions providing for the trustee's fee, if any, to be paid from the reserve funds held in trust.

Acts 1983, No. 542, § 3; A.S.A. 1947, § 13-2703.
Ark. Code Ann. § 14-90-908 — AR Code / Title 14 / Chapter 90 / Subchapter 9 / Section 14-90-908
Delinquent annual installments
Status: in_force

(a) (1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under § 14-90-907 . However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification. (2) Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district. (b) On that list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which the installment became due. (c) Until such time as the collector has certified the list of the lands which have become delinquent, the collector may continue to receive payment of the delinquent annual taxes in the same manner and to the same effect as if the payment had been made prior to the time it became delinquent. Acts 1949, No. 195, § 9; A.S.A. 1947, § 20-418.5.

(a) (1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under § 14-90-907 . However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification. (2) Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district.

(1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under § 14-90-907 . However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification.

(2) Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district.

(b) On that list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which the installment became due.

(c) Until such time as the collector has certified the list of the lands which have become delinquent, the collector may continue to receive payment of the delinquent annual taxes in the same manner and to the same effect as if the payment had been made prior to the time it became delinquent.

Acts 1949, No. 195, § 9; A.S.A. 1947, § 20-418.5.
Ark. Code Ann. § 14-318-118 — AR Code / Title 14 / Chapter 318 / Section 14-318-118
Reassessment of benefits
Status: in_force

The commissioners may, not more often than once a year, require the assessor to reassess the benefits in the district. In the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished. The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment. Acts 1938 (Ex. Sess.), No. 23, § 6; A.S.A. 1947, § 76-1407.

The commissioners may, not more often than once a year, require the assessor to reassess the benefits in the district. In the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished. The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment.

Acts 1938 (Ex. Sess.), No. 23, § 6; A.S.A. 1947, § 76-1407.
Ark. Code Ann. § 14-52-114 — AR Code / Title 14 / Chapter 52 / Subchapter 1 / Section 14-52-114
Military leave
Status: in_force

(a) A paid, full-time municipal police officer who is a member of the armed forces of this state or any other state, including without limitation the National Guard or a reserve component or auxiliary of the United States Armed Forces, shall be granted leave at the rate of one hundred sixty-eight (168) hours per calendar year plus necessary travel time for annual training requirements or other duties performed in an official duty status. (b) Unused leave granted under subsection (a) of this section shall accumulate for use in the succeeding calendar year until the leave granted under this section totals one hundred sixty-eight (168) hours at the beginning of a calendar year, for a maximum number of three hundred thirty-six (336) hours available in any one (1) calendar year. (c) Leave shall be granted under this section without loss of pay and shall be in addition to regular vacation time. (d) A paid, full-time municipal police officer who requests military leave under this section shall furnish a copy of his or her orders for his or her personnel file before leave is granted. Added by Act 2023, No. 529,§ 2, eff. 8/1/2023.

(a) A paid, full-time municipal police officer who is a member of the armed forces of this state or any other state, including without limitation the National Guard or a reserve component or auxiliary of the United States Armed Forces, shall be granted leave at the rate of one hundred sixty-eight (168) hours per calendar year plus necessary travel time for annual training requirements or other duties performed in an official duty status.

(b) Unused leave granted under subsection (a) of this section shall accumulate for use in the succeeding calendar year until the leave granted under this section totals one hundred sixty-eight (168) hours at the beginning of a calendar year, for a maximum number of three hundred thirty-six (336) hours available in any one (1) calendar year.

(c) Leave shall be granted under this section without loss of pay and shall be in addition to regular vacation time.

(d) A paid, full-time municipal police officer who requests military leave under this section shall furnish a copy of his or her orders for his or her personnel file before leave is granted.

Added by Act 2023, No. 529,§ 2, eff. 8/1/2023.
Ark. Code Ann. § 14-52-106 — AR Code / Title 14 / Chapter 52 / Subchapter 1 / Section 14-52-106
Annual vacation leave
Status: in_force

(a) The head or chief of each police department shall: (1) Grant each employee annual vacation leave of not less than fifteen (15) working days with full pay; and (2) Approve the use of annual vacation leave before the annual vacation leave is used. (b) Unused annual vacation leave may accumulate to a maximum allowance as determined by ordinance of the municipality. (c) Upon the first day after the end of the term of service or retirement, an employee may be paid for his or her unused accumulated vacation leave at the employee's regular rate of pay, not to exceed the maximum allowance under ordinance of the municipality. Amended by Act 2019, No. 799,§ 1, eff. 7/24/2019. Acts 1937, No. 250, § 2; Pope's Dig., § 9857; Acts 1939, No. 11, §§ 1, 2; 1953, No. 86, § 1; 1957, No. 415, § 1; 1963, No. 211, § 1; 1969, No. 68, § 1; 1981, No. 486, § 2; 1983, No. 46, § 1; A.S.A. 1947, § 19-1802.

(a) The head or chief of each police department shall: (1) Grant each employee annual vacation leave of not less than fifteen (15) working days with full pay; and (2) Approve the use of annual vacation leave before the annual vacation leave is used.

(1) Grant each employee annual vacation leave of not less than fifteen (15) working days with full pay; and

(2) Approve the use of annual vacation leave before the annual vacation leave is used.

(b) Unused annual vacation leave may accumulate to a maximum allowance as determined by ordinance of the municipality.

(c) Upon the first day after the end of the term of service or retirement, an employee may be paid for his or her unused accumulated vacation leave at the employee's regular rate of pay, not to exceed the maximum allowance under ordinance of the municipality.

Amended by Act 2019, No. 799,§ 1, eff. 7/24/2019.

Acts 1937, No. 250, § 2; Pope's Dig., § 9857; Acts 1939, No. 11, §§ 1, 2; 1953, No. 86, § 1; 1957, No. 415, § 1; 1963, No. 211, § 1; 1969, No. 68, § 1; 1981, No. 486, § 2; 1983, No. 46, § 1; A.S.A. 1947, § 19-1802.
Ark. Code Ann. § 14-14-108 — AR Code / Title 14 / Chapter 14 / Subchapter 1 / Section 14-14-108
Public hearings
Status: in_force

Unless otherwise specifically provided, when a county court or county quorum court is required to conduct a public hearing for the purpose of providing reasonable opportunity for citizen participation prior to any final decision by either court, the hearing shall meet the following requirements: (1) At a minimum, a public hearing shall provide for submission of both oral and written testimony for and against the action or matter at issue. If the hearing is not held before the ultimate decisionmakers, provision shall be made for the transmittal of a summary or transcript of the testimony received to the ultimate decisionmakers prior to their determination; (2) Public hearings may be held at regular or special meetings of each of the courts; (3) The person or authority holding the public hearing may include in the notice calling the hearing any special procedures or guidelines to be followed at the hearing; (4) Petitions and letters received by the respective body conducting a public hearing prior to the hearing shall be entered into the minutes of the hearing and considered as other testimony received at the hearing; and (5) Except for budget and appropriation hearings, the quorum court may designate a subcommittee to conduct any public hearings on county legislative affairs. Acts 1977, No. 742, § 7; 1979, No. 413, § 3; A.S.A. 1947, § 17-3107.

Unless otherwise specifically provided, when a county court or county quorum court is required to conduct a public hearing for the purpose of providing reasonable opportunity for citizen participation prior to any final decision by either court, the hearing shall meet the following requirements:

(1) At a minimum, a public hearing shall provide for submission of both oral and written testimony for and against the action or matter at issue. If the hearing is not held before the ultimate decisionmakers, provision shall be made for the transmittal of a summary or transcript of the testimony received to the ultimate decisionmakers prior to their determination;

(2) Public hearings may be held at regular or special meetings of each of the courts;

(3) The person or authority holding the public hearing may include in the notice calling the hearing any special procedures or guidelines to be followed at the hearing;

(4) Petitions and letters received by the respective body conducting a public hearing prior to the hearing shall be entered into the minutes of the hearing and considered as other testimony received at the hearing; and

(5) Except for budget and appropriation hearings, the quorum court may designate a subcommittee to conduct any public hearings on county legislative affairs.

Acts 1977, No. 742, § 7; 1979, No. 413, § 3; A.S.A. 1947, § 17-3107.
Ark. Code Ann. § 14-138-102 — AR Code / Title 14 / Chapter 138 / Section 14-138-102
Definitions
Status: in_force

As used in this chapter: (1) "Board" means the board of directors of the corporation; (2) "Corporation" means a corporation organized under this chapter; (3) "County" means that county in which the certificate of incorporation of the corporation shall be filed for record; (4) "Governing body" means the council, board of directors, or other like body in which the legislative functions of the municipality are vested by law; (5) "Indenture" means a mortgage, an indenture of mortgage, deed of trust, trust agreement, or trust indenture executed by the corporation as security for any bonds; (6) (A) "Lessee" means the municipality, the county, or other public body leasing a project from the corporation. (B) "Other public body" as used in this subdivision (6) means any department, agency, subdivision, or instrumentality of the State of Arkansas or the United States, or of any city, county, or school district, a vocational-technical school, or a community junior college district; (7) "Municipality" means that incorporated town, city of the second class, or city of the first class in the state that authorized the organization of the corporation; and (8) (A) "Project" means equipment to be utilized within or near or one (1) or more buildings located or to be located within or near the municipality and designed for use or occupancy by a lessee, as defined in this section, for any one (1) of the following public purposes: (i) Convention centers; (ii) Airport facilities; (iii) Transportation facilities; (iv) Off-street parking facilities; (v) Schools of any and all kinds supported by public funds including, but not limited to, day care, kindergarten, elementary, junior high, senior high, junior college, college, community college, graduate college, vocational-technical schools, and school administration facilities; (vi) City halls, including administrative offices, police, courts, and jail facilities; (vii) Fire stations and substations and sewage, garbage, and solid waste disposal facilities and a system for the management of fire stations and substations and sewage, garbage, and solid waste disposal facilities; (viii) Courthouses and related administrative facilities including, but not limited to, courts and jail facilities; (ix) Recreational facilities and community centers including, but not limited to, handicrafts, public gymnasiums and related facilities, swimming pools, meeting rooms, and dining facilities; (x) Office space for state and federal agencies; (xi) Both school and public stadiums; (xii) Offices and administrative facilities including garages and necessary parking facilities for agencies of cities, counties, or other public bodies; (xiii) Libraries and branch libraries; (xiv) Hospitals and other medical facilities, and nursing homes and similar facilities; (xv) Garages including parking garages and storage buildings; and (xvi) Any combination of subdivisions (8)(A)(i)-(xv) of this section or any type of facilities customarily constructed by the public for public use and benefit. (B) The projects listed in subdivision (8)(A) of this section may include any lands or interest therein, deemed by the board to be desirable in connection therewith, and necessary equipment for the proper functioning and operation of the buildings or facilities involved. Amended by Act 2019, No. 383,§ 16, eff. 7/24/2019. Acts 1967, No. 409, § 1; 1968 (1st Ex. Sess.), No. 28, § 1; 1970 (Ex. Sess.), No. 41, §§ 1, 2; A.S.A. 1947, § 19-5101; Acts 2009, No. 529, §§ 1, 2.

As used in this chapter:

(1) "Board" means the board of directors of the corporation;

(2) "Corporation" means a corporation organized under this chapter;

(3) "County" means that county in which the certificate of incorporation of the corporation shall be filed for record;

(4) "Governing body" means the council, board of directors, or other like body in which the legislative functions of the municipality are vested by law;

(5) "Indenture" means a mortgage, an indenture of mortgage, deed of trust, trust agreement, or trust indenture executed by the corporation as security for any bonds;

(6) (A) "Lessee" means the municipality, the county, or other public body leasing a project from the corporation. (B) "Other public body" as used in this subdivision (6) means any department, agency, subdivision, or instrumentality of the State of Arkansas or the United States, or of any city, county, or school district, a vocational-technical school, or a community junior college district;

(A) "Lessee" means the municipality, the county, or other public body leasing a project from the corporation.

(B) "Other public body" as used in this subdivision (6) means any department, agency, subdivision, or instrumentality of the State of Arkansas or the United States, or of any city, county, or school district, a vocational-technical school, or a community junior college district;

(7) "Municipality" means that incorporated town, city of the second class, or city of the first class in the state that authorized the organization of the corporation; and

(8) (A) "Project" means equipment to be utilized within or near or one (1) or more buildings located or to be located within or near the municipality and designed for use or occupancy by a lessee, as defined in this section, for any one (1) of the following public purposes: (i) Convention centers; (ii) Airport facilities; (iii) Transportation facilities; (iv) Off-street parking facilities; (v) Schools of any and all kinds supported by public funds including, but not limited to, day care, kindergarten, elementary, junior high, senior high, junior college, college, community college, graduate college, vocational-technical schools, and school administration facilities; (vi) City halls, including administrative offices, police, courts, and jail facilities; (vii) Fire stations and substations and sewage, garbage, and solid waste disposal facilities and a system for the management of fire stations and substations and sewage, garbage, and solid waste disposal facilities; (viii) Courthouses and related administrative facilities including, but not limited to, courts and jail facilities; (ix) Recreational facilities and community centers including, but not limited to, handicrafts, public gymnasiums and related facilities, swimming pools, meeting rooms, and dining facilities; (x) Office space for state and federal agencies; (xi) Both school and public stadiums; (xii) Offices and administrative facilities including garages and necessary parking facilities for agencies of cities, counties, or other public bodies; (xiii) Libraries and branch libraries; (xiv) Hospitals and other medical facilities, and nursing homes and similar facilities; (xv) Garages including parking garages and storage buildings; and (xvi) Any combination of subdivisions (8)(A)(i)-(xv) of this section or any type of facilities customarily constructed by the public for public use and benefit. (B) The projects listed in subdivision (8)(A) of this section may include any lands or interest therein, deemed by the board to be desirable in connection therewith, and necessary equipment for the proper functioning and operation of the buildings or facilities involved.

(A) "Project" means equipment to be utilized within or near or one (1) or more buildings located or to be located within or near the municipality and designed for use or occupancy by a lessee, as defined in this section, for any one (1) of the following public purposes: (i) Convention centers; (ii) Airport facilities; (iii) Transportation facilities; (iv) Off-street parking facilities; (v) Schools of any and all kinds supported by public funds including, but not limited to, day care, kindergarten, elementary, junior high, senior high, junior college, college, community college, graduate college, vocational-technical schools, and school administration facilities; (vi) City halls, including administrative offices, police, courts, and jail facilities; (vii) Fire stations and substations and sewage, garbage, and solid waste disposal facilities and a system for the management of fire stations and substations and sewage, garbage, and solid waste disposal facilities; (viii) Courthouses and related administrative facilities including, but not limited to, courts and jail facilities; (ix) Recreational facilities and community centers including, but not limited to, handicrafts, public gymnasiums and related facilities, swimming pools, meeting rooms, and dining facilities; (x) Office space for state and federal agencies; (xi) Both school and public stadiums; (xii) Offices and administrative facilities including garages and necessary parking facilities for agencies of cities, counties, or other public bodies; (xiii) Libraries and branch libraries; (xiv) Hospitals and other medical facilities, and nursing homes and similar facilities; (xv) Garages including parking garages and storage buildings; and (xvi) Any combination of subdivisions (8)(A)(i)-(xv) of this section or any type of facilities customarily constructed by the public for public use and benefit.

(i) Convention centers;

(ii) Airport facilities;

(iii) Transportation facilities;

(iv) Off-street parking facilities;

(v) Schools of any and all kinds supported by public funds including, but not limited to, day care, kindergarten, elementary, junior high, senior high, junior college, college, community college, graduate college, vocational-technical schools, and school administration facilities;

(vi) City halls, including administrative offices, police, courts, and jail facilities;

(vii) Fire stations and substations and sewage, garbage, and solid waste disposal facilities and a system for the management of fire stations and substations and sewage, garbage, and solid waste disposal facilities;

(viii) Courthouses and related administrative facilities including, but not limited to, courts and jail facilities;

(ix) Recreational facilities and community centers including, but not limited to, handicrafts, public gymnasiums and related facilities, swimming pools, meeting rooms, and dining facilities;

(x) Office space for state and federal agencies;

(xi) Both school and public stadiums;

(xii) Offices and administrative facilities including garages and necessary parking facilities for agencies of cities, counties, or other public bodies;

(xiii) Libraries and branch libraries;

(xiv) Hospitals and other medical facilities, and nursing homes and similar facilities;

(xv) Garages including parking garages and storage buildings; and

(xvi) Any combination of subdivisions (8)(A)(i)-(xv) of this section or any type of facilities customarily constructed by the public for public use and benefit.

(B) The projects listed in subdivision (8)(A) of this section may include any lands or interest therein, deemed by the board to be desirable in connection therewith, and necessary equipment for the proper functioning and operation of the buildings or facilities involved.

Amended by Act 2019, No. 383,§ 16, eff. 7/24/2019.

Acts 1967, No. 409, § 1; 1968 (1st Ex. Sess.), No. 28, § 1; 1970 (Ex. Sess.), No. 41, §§ 1, 2; A.S.A. 1947, § 19-5101; Acts 2009, No. 529, §§ 1, 2.
Ark. Code Ann. § 14-200-105 — AR Code / Title 14 / Chapter 200 / Section 14-200-105
Acceptance of permit as consent to future sale
Status: in_force

(a) Any public utility accepting or operating under any permit, license, or franchise shall by acceptance of any permit, license, or franchise be deemed to have consented to a future purchase of its property actually used and useful for the convenience of the public by the municipality in which it is situated, upon notice of not less than ninety (90) days from the municipality of its intention to make the purchase for the just compensation and the damages, including severance damages, if any, and under the terms and conditions of purchase and sale determined by the Arkansas Public Service Commission in the manner provided in §§ 14-200-106 - 14-200-108 . (b) The public utility shall thereby be deemed to have waived the right of the necessity of such taking to be established by the verdict of a jury and to have waived all other remedies and rights relative to condemnation except such rights and remedies as are provided in § 14-200-108 . Acts 1935, No. 324, § 46; Pope's Dig., § 2109; A.S.A. 1947, § 73-244.

(a) Any public utility accepting or operating under any permit, license, or franchise shall by acceptance of any permit, license, or franchise be deemed to have consented to a future purchase of its property actually used and useful for the convenience of the public by the municipality in which it is situated, upon notice of not less than ninety (90) days from the municipality of its intention to make the purchase for the just compensation and the damages, including severance damages, if any, and under the terms and conditions of purchase and sale determined by the Arkansas Public Service Commission in the manner provided in §§ 14-200-106 - 14-200-108 .

(b) The public utility shall thereby be deemed to have waived the right of the necessity of such taking to be established by the verdict of a jury and to have waived all other remedies and rights relative to condemnation except such rights and remedies as are provided in § 14-200-108 .

Acts 1935, No. 324, § 46; Pope's Dig., § 2109; A.S.A. 1947, § 73-244.
Ark. Code Ann. § 14-72-101 — AR Code / Title 14 / Chapter 72 / Subchapter 1 / Section 14-72-101
Municipal water and sewer revenue bonds for repayment of water pollution control grants
Status: in_force

(a) Any city of the first class, city of the second class, or incorporated town, hereinafter referred to as a "municipality", which has received from the Division of Environmental Quality a water pollution control project grant funded from the proceeds of bonds of the division issued pursuant to §§ 8-5-301 - 8-5-318 [repealed] may issue water revenue bonds under the provisions of § 14-234-201 et seq., sewer revenue bonds under the provisions of §§ 14-235-201 - 14-235-224 , or combined water and sewer revenue bonds for the purpose of refunding the bonds of the division issued to fund the grant. (b) The refunding bonds may be combined with other bonds issued by the municipality under the provisions of § 14-234-201 et seq. and §§ 14-235-201 - 14-235-224 into a single issue. (c) All bonds issued under this section shall in all respects be authorized, sold, issued, and secured in the manner provided for other bonds issued under § 14-234-201 et seq. and §§ 14-235-201 - 14-235-224 pursuant to which the refunding bonds are being issued. Amended by Act 2019, No. 910,§ 3032, eff. 7/1/2019. Acts 1973, No. 514, § 1; A.S.A. 1947, § 13-1238; Acts 1999, No. 1164, § 122.

(a) Any city of the first class, city of the second class, or incorporated town, hereinafter referred to as a "municipality", which has received from the Division of Environmental Quality a water pollution control project grant funded from the proceeds of bonds of the division issued pursuant to §§ 8-5-301 - 8-5-318 [repealed] may issue water revenue bonds under the provisions of § 14-234-201 et seq., sewer revenue bonds under the provisions of §§ 14-235-201 - 14-235-224 , or combined water and sewer revenue bonds for the purpose of refunding the bonds of the division issued to fund the grant.

(b) The refunding bonds may be combined with other bonds issued by the municipality under the provisions of § 14-234-201 et seq. and §§ 14-235-201 - 14-235-224 into a single issue.

(c) All bonds issued under this section shall in all respects be authorized, sold, issued, and secured in the manner provided for other bonds issued under § 14-234-201 et seq. and §§ 14-235-201 - 14-235-224 pursuant to which the refunding bonds are being issued.

Amended by Act 2019, No. 910,§ 3032, eff. 7/1/2019.

Acts 1973, No. 514, § 1; A.S.A. 1947, § 13-1238; Acts 1999, No. 1164, § 122.
Ark. Code Ann. § 14-120-403 — AR Code / Title 14 / Chapter 120 / Subchapter 4 / Section 14-120-403
Resolution
Status: in_force

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 such method of collection and direct that the amount of taxes levied and assessed by the district shall annually be extended upon the tax books of the county or counties within which the lands so assessed and taxed are located and annually collected by the tax collectors in each county or counties along with the other taxes. Upon the adoption of that resolution, the clerk and tax collector of each county shall be charged with the duty of extending and collecting the annual tax and assessment levied by the districts. Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.

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 such method of collection and direct that the amount of taxes levied and assessed by the district shall annually be extended upon the tax books of the county or counties within which the lands so assessed and taxed are located and annually collected by the tax collectors in each county or counties along with the other taxes. Upon the adoption of that resolution, the clerk and tax collector of each county shall be charged with the duty of extending and collecting the annual tax and assessment levied by the districts.

Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.
Ark. Code Ann. § 14-25-117 — AR Code / Title 14 / Chapter 25 / Subchapter 1 / Section 14-25-117
County assessor
Status: in_force

(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office. (2) The bank account shall be maintained as prescribed in § 14-25-102 , and the provisions of §§ 14-25-103 , 14-25-104 , 14-25-107 , and 14-25-108(a) shall apply to the account. (b) (1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written. (2) The cash disbursement journal shall also contain the classification of the disbursement. (c) (1) Receipts shall be recorded in a cash receipts journal that indicates the: (A) Date of receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts. (2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the: (A) Date of collections; (B) Tape number, if applicable; (C) Total amount collected; and (D) Classification of collections. (d) (1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. (2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements. (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement. Acts 2009, No. 287, § 11.

(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office. (2) The bank account shall be maintained as prescribed in § 14-25-102 , and the provisions of §§ 14-25-103 , 14-25-104 , 14-25-107 , and 14-25-108(a) shall apply to the account.

(1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.

(2) The bank account shall be maintained as prescribed in § 14-25-102 , and the provisions of §§ 14-25-103 , 14-25-104 , 14-25-107 , and 14-25-108(a) shall apply to the account.

(b) (1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written. (2) The cash disbursement journal shall also contain the classification of the disbursement.

(1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.

(2) The cash disbursement journal shall also contain the classification of the disbursement.

(c) (1) Receipts shall be recorded in a cash receipts journal that indicates the: (A) Date of receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts. (2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the: (A) Date of collections; (B) Tape number, if applicable; (C) Total amount collected; and (D) Classification of collections.

(1) Receipts shall be recorded in a cash receipts journal that indicates the: (A) Date of receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts.

(A) Date of receipt;

(B) Identification of payor;

(C) Receipt number;

(D) Total amount received; and

(E) Classification of receipts.

(2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the: (A) Date of collections; (B) Tape number, if applicable; (C) Total amount collected; and (D) Classification of collections.

(A) Date of collections;

(B) Tape number, if applicable;

(C) Total amount collected; and

(D) Classification of collections.

(d) (1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. (2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements. (3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.

(1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.

(2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.

(3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.

Acts 2009, No. 287, § 11.
Ark. Code Ann. § 14-235-302 — AR Code / Title 14 / Chapter 235 / Subchapter 3 / Section 14-235-302
Ordering property owners to connect
Status: in_force

(a) After the completion of any sewer or branch sewer authorized to be built under the provisions of this act, it shall be lawful for any municipality to which this act is applicable, whenever in its opinion the public health will be promoted by it, to order any one (1) or more property owners near or adjacent to any sewer to construct upon their property sewers leading from some point or place on their premises to the sewer of the municipality for the purpose of: (1) Draining off surface or other water; and (2) Conducting any excrement that may be at or about the premises and filth of every nature, character, and description into the sewers belonging to the municipality. (b) In the order issued to construct the sewers for the purpose presented, the time within which they are to be completed, the nature and character of the material to be used in the construction of them, and the place of tapping the sewers of the municipality shall be designated, as well as the manner of doing it. Acts 1881, No. 84, § 18, p. 161; C. & M. Dig., § 7537; Pope's Dig., § 9612; A.S.A. 1947, § 19-4125; Acts 2005, No. 279, § 2.

(a) After the completion of any sewer or branch sewer authorized to be built under the provisions of this act, it shall be lawful for any municipality to which this act is applicable, whenever in its opinion the public health will be promoted by it, to order any one (1) or more property owners near or adjacent to any sewer to construct upon their property sewers leading from some point or place on their premises to the sewer of the municipality for the purpose of: (1) Draining off surface or other water; and (2) Conducting any excrement that may be at or about the premises and filth of every nature, character, and description into the sewers belonging to the municipality.

(1) Draining off surface or other water; and

(2) Conducting any excrement that may be at or about the premises and filth of every nature, character, and description into the sewers belonging to the municipality.

(b) In the order issued to construct the sewers for the purpose presented, the time within which they are to be completed, the nature and character of the material to be used in the construction of them, and the place of tapping the sewers of the municipality shall be designated, as well as the manner of doing it.

Acts 1881, No. 84, § 18, p. 161; C. & M. Dig., § 7537; Pope's Dig., § 9612; A.S.A. 1947, § 19-4125; Acts 2005, No. 279, § 2.
Ark. Code Ann. § 14-61-115 — AR Code / Title 14 / Chapter 61 / Section 14-61-115
Initial organization as a management form of government
Status: in_force

(a) A city affected by this chapter that has not yet held an election on petitions calling for an election to adopt the management form of government shall submit at a special election a ballot that addresses the following questions: (1) Whether to adopt the management form of government; (2) Which option to follow for the selection of members of the board of directors, the number of directors, and whether to directly elect the mayor. (b) At the special election on the question of whether to adopt the management form of government, the ballot shall contain substantially the following question: Click here to view form. (c) In the area of the ballot immediately below the questions set forth in subsection (a) of this section, one (1) of the following explanations will be provided: (1) For options where all directors are elected at large: (A) A city manager government with a (number) member board of directors elected at large. The mayor shall be selected from among the directors; or (B) A city manager government with a (number) member board of directors elected at large. The mayor shall be directly elected. (2) For options where a majority of directors are elected from wards and the remaining directors are elected at large: (A) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be selected from among the directors. (B) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be directly elected. (3) For options in which the directors are elected from a combination of wards and from larger designated districts that overlap wards: (A) A city manager form of government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be elected from among the directors. (B) A city manager government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be directly elected. (4) For options in which all members of the board of directors are elected from wards, but the mayor is elected at large: (A) A city manager government with a (number) member board of directors all elected from wards. The mayor shall be directly elected at large. (B) If a city affected by this chapter votes on an option under this subsection, then the following question shall also appear on the ballot: Click here to view form. (C) Notwithstanding any other provision of this chapter, if the vote under this subdivision (c)(4) to provide the mayor with a veto power is unsuccessful, the issue shall not be submitted again for a period of two (2) years after the date of the certification of the unsuccessful election. (d) If a majority of the votes cast are in favor of the proposition of adopting the management form of government, then the city shall organize under the management form of government in accordance with the options selected. Amended by Act 2019, No. 978,§ 7, eff. 7/24/2019. Acts 1989, No. 907, § 13.

(a) A city affected by this chapter that has not yet held an election on petitions calling for an election to adopt the management form of government shall submit at a special election a ballot that addresses the following questions: (1) Whether to adopt the management form of government; (2) Which option to follow for the selection of members of the board of directors, the number of directors, and whether to directly elect the mayor.

(1) Whether to adopt the management form of government;

(2) Which option to follow for the selection of members of the board of directors, the number of directors, and whether to directly elect the mayor.

(b) At the special election on the question of whether to adopt the management form of government, the ballot shall contain substantially the following question: Click here to view form.

Click here to view form.

(c) In the area of the ballot immediately below the questions set forth in subsection (a) of this section, one (1) of the following explanations will be provided: (1) For options where all directors are elected at large: (A) A city manager government with a (number) member board of directors elected at large. The mayor shall be selected from among the directors; or (B) A city manager government with a (number) member board of directors elected at large. The mayor shall be directly elected. (2) For options where a majority of directors are elected from wards and the remaining directors are elected at large: (A) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be selected from among the directors. (B) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be directly elected. (3) For options in which the directors are elected from a combination of wards and from larger designated districts that overlap wards: (A) A city manager form of government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be elected from among the directors. (B) A city manager government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be directly elected. (4) For options in which all members of the board of directors are elected from wards, but the mayor is elected at large: (A) A city manager government with a (number) member board of directors all elected from wards. The mayor shall be directly elected at large. (B) If a city affected by this chapter votes on an option under this subsection, then the following question shall also appear on the ballot: Click here to view form. (C) Notwithstanding any other provision of this chapter, if the vote under this subdivision (c)(4) to provide the mayor with a veto power is unsuccessful, the issue shall not be submitted again for a period of two (2) years after the date of the certification of the unsuccessful election.

(1) For options where all directors are elected at large: (A) A city manager government with a (number) member board of directors elected at large. The mayor shall be selected from among the directors; or (B) A city manager government with a (number) member board of directors elected at large. The mayor shall be directly elected.

(A) A city manager government with a (number) member board of directors elected at large. The mayor shall be selected from among the directors; or

(B) A city manager government with a (number) member board of directors elected at large. The mayor shall be directly elected.

(2) For options where a majority of directors are elected from wards and the remaining directors are elected at large: (A) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be selected from among the directors. (B) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be directly elected.

(A) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be selected from among the directors.

(B) A city manager government with (majority plus one) members of the board of directors from wards and (remaining number) members of the board of directors at-large. The mayor shall be directly elected.

(3) For options in which the directors are elected from a combination of wards and from larger designated districts that overlap wards: (A) A city manager form of government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be elected from among the directors. (B) A city manager government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be directly elected.

(A) A city manager form of government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be elected from among the directors.

(B) A city manager government with (number) members of the board of directors from wards and (number) members of the board of directors from larger designated districts that overlap wards. The mayor shall be directly elected.

(4) For options in which all members of the board of directors are elected from wards, but the mayor is elected at large: (A) A city manager government with a (number) member board of directors all elected from wards. The mayor shall be directly elected at large. (B) If a city affected by this chapter votes on an option under this subsection, then the following question shall also appear on the ballot: Click here to view form. (C) Notwithstanding any other provision of this chapter, if the vote under this subdivision (c)(4) to provide the mayor with a veto power is unsuccessful, the issue shall not be submitted again for a period of two (2) years after the date of the certification of the unsuccessful election.

(A) A city manager government with a (number) member board of directors all elected from wards. The mayor shall be directly elected at large.

(B) If a city affected by this chapter votes on an option under this subsection, then the following question shall also appear on the ballot: Click here to view form.

Click here to view form.

(C) Notwithstanding any other provision of this chapter, if the vote under this subdivision (c)(4) to provide the mayor with a veto power is unsuccessful, the issue shall not be submitted again for a period of two (2) years after the date of the certification of the unsuccessful election.

(d) If a majority of the votes cast are in favor of the proposition of adopting the management form of government, then the city shall organize under the management form of government in accordance with the options selected.

Amended by Act 2019, No. 978,§ 7, eff. 7/24/2019.

Acts 1989, No. 907, § 13.

61_115_1 - Attachment

61_115_2 - Attachment
Ark. Code Ann. § 14-120-230 — AR Code / Title 14 / Chapter 120 / Subchapter 2 / Section 14-120-230
Filing complaint - Notice
Status: in_force

(a) The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, each being set opposite the name of the supposed owner and followed by the total amount of taxes and penalty due upon each separate tract thereof. (b) Thereupon, the clerk of the court shall cause to be published a notice containing the list of lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, with the names of the supposed owners and amounts due, in a weekly newspaper published in the county for four (4) weekly insertions prior to any day of the next term of the chancery court. The notice shall call upon the supposed owners named in the complaint, and all other persons claiming any interest whatever in the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, to appear and show cause why a decree should not be rendered condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the delinquent taxes, interest, penalty, and costs. (c) The notice may be in the following form: Click here to view form. Then shall follow a descriptive list of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property and amounts thereon respectively as aforesaid. (d) The published notice may conclude in the following form: Click here to view form. Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.

(a) The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, each being set opposite the name of the supposed owner and followed by the total amount of taxes and penalty due upon each separate tract thereof.

(b) Thereupon, the clerk of the court shall cause to be published a notice containing the list of lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, with the names of the supposed owners and amounts due, in a weekly newspaper published in the county for four (4) weekly insertions prior to any day of the next term of the chancery court. The notice shall call upon the supposed owners named in the complaint, and all other persons claiming any interest whatever in the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, to appear and show cause why a decree should not be rendered condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the delinquent taxes, interest, penalty, and costs.

(c) The notice may be in the following form: Click here to view form. Then shall follow a descriptive list of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property and amounts thereon respectively as aforesaid.

Click here to view form.

Then shall follow a descriptive list of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property and amounts thereon respectively as aforesaid.

(d) The published notice may conclude in the following form: Click here to view form.

Click here to view form.

Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.

120_230_1 - Attachment

120_230_2 - Attachment
Ark. Code Ann. § 14-117-413 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-413
Levy of tax - Preliminary expenses
Status: in_force

(a) At the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board of directors, the circuit court shall enter upon its records an order, which shall have all the force of a judgment providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies. (b) (1) The tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits on the real property and shall be paid in annual installments not to exceed ten percent (10%) for any one (1) year, as provided in the order. (2) The circuit court may order that any tax of less than ten dollars ($10.00) per acre per year to be paid by the real property in the improvement district in proportion to the amount of the assessment of benefits is to be paid in one (1) year. (c) The tax so levied shall be a lien upon all the real property in the district from the time that the lien is levied by the circuit court, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with penalty and costs that may accrue on the assessment, shall have been paid. (d) The remedy against the assessment of taxes shall be by appeal. The appeal must be taken within twenty (20) days from the date of the order by the circuit court. On the appeal the presumption shall be in favor of the legality of the tax. (e) Any owner of real property within the district by mandamus may by the circuit court compel compliance with the terms of this section. (f) If the board deems it not to the advantage of the district to proceed immediately with the construction of the improvement upon the filing and confirmation of the assessment of benefits, it may report to the circuit court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon, it shall be the duty of the circuit court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies. This tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as the taxes levied for construction purposes, as provided in this chapter. Acts 1949, No. 329, § 23; A.S.A. 1947, § 21-923; Acts 2005, No. 1190, § 3.

(a) At the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board of directors, the circuit court shall enter upon its records an order, which shall have all the force of a judgment providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies.

(b) (1) The tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits on the real property and shall be paid in annual installments not to exceed ten percent (10%) for any one (1) year, as provided in the order. (2) The circuit court may order that any tax of less than ten dollars ($10.00) per acre per year to be paid by the real property in the improvement district in proportion to the amount of the assessment of benefits is to be paid in one (1) year.

(1) The tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits on the real property and shall be paid in annual installments not to exceed ten percent (10%) for any one (1) year, as provided in the order.

(2) The circuit court may order that any tax of less than ten dollars ($10.00) per acre per year to be paid by the real property in the improvement district in proportion to the amount of the assessment of benefits is to be paid in one (1) year.

(c) The tax so levied shall be a lien upon all the real property in the district from the time that the lien is levied by the circuit court, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with penalty and costs that may accrue on the assessment, shall have been paid.

(d) The remedy against the assessment of taxes shall be by appeal. The appeal must be taken within twenty (20) days from the date of the order by the circuit court. On the appeal the presumption shall be in favor of the legality of the tax.

(e) Any owner of real property within the district by mandamus may by the circuit court compel compliance with the terms of this section.

(f) If the board deems it not to the advantage of the district to proceed immediately with the construction of the improvement upon the filing and confirmation of the assessment of benefits, it may report to the circuit court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon, it shall be the duty of the circuit court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies. This tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as the taxes levied for construction purposes, as provided in this chapter.

Acts 1949, No. 329, § 23; A.S.A. 1947, § 21-923; Acts 2005, No. 1190, § 3.
Ark. Code Ann. § 14-121-201 — AR Code / Title 14 / Chapter 121 / Subchapter 2 / Section 14-121-201
Petition for establishment - Engineer and survey - Bond
Status: in_force

(a) It shall be the duty of the county court to enter upon its records an order appointing an engineer to be selected by the petitioners when three (3) or more owners of real property within a proposed district shall: (1) Petition the county court to establish a drainage district or a district to construct drainage or drainage and levee improvements in conjunction with the federal government and thereafter to maintain the whole of the improvements, or to maintain drainage or levee improvements constructed wholly or in part by the federal government, to embrace their property, describing generally the region which it is intended shall be embraced within the district; and (2) File a good bond to pay for the expense of survey of the proposed district, in case the district is not formed. (b) However, the engineer whom they select shall be a suitable person, and if not, an engineer shall be named who is satisfactory to the court. He shall give bond in a sum not less than one thousand dollars ($1,000), to be fixed by the court, for the faithful discharge of his duties, and shall be liable upon such bond for negligence or incompetency causing loss to the district. (c) The engineer shall forthwith proceed to make a survey and ascertain the limits of the region which would be benefited by the proposed system of drainage. (d) The engineer shall file with the county clerk a report showing the territory which will be benefited by the proposed improvement, giving a general idea of its character and expense and making such suggestions as to the size of the drainage ditches and their location as he may deem advisable. (e) All expense incident to the survey and cost of publication shall be paid by the county as the work progresses upon proper showing, but all expenses incurred by the county shall be repaid out of the proceeds of the first assessment levied under this act. Acts 1909, No. 279, § 1, p. 829; 1911, No. 221, § 1; C. & M. Dig., § 3607; Acts 1921, No. 353, § 1; Pope's Dig., § 4455; Acts 1957, No. 327, § 1; A.S.A. 1947, § 21-501.

(a) It shall be the duty of the county court to enter upon its records an order appointing an engineer to be selected by the petitioners when three (3) or more owners of real property within a proposed district shall: (1) Petition the county court to establish a drainage district or a district to construct drainage or drainage and levee improvements in conjunction with the federal government and thereafter to maintain the whole of the improvements, or to maintain drainage or levee improvements constructed wholly or in part by the federal government, to embrace their property, describing generally the region which it is intended shall be embraced within the district; and (2) File a good bond to pay for the expense of survey of the proposed district, in case the district is not formed.

(1) Petition the county court to establish a drainage district or a district to construct drainage or drainage and levee improvements in conjunction with the federal government and thereafter to maintain the whole of the improvements, or to maintain drainage or levee improvements constructed wholly or in part by the federal government, to embrace their property, describing generally the region which it is intended shall be embraced within the district; and

(2) File a good bond to pay for the expense of survey of the proposed district, in case the district is not formed.

(b) However, the engineer whom they select shall be a suitable person, and if not, an engineer shall be named who is satisfactory to the court. He shall give bond in a sum not less than one thousand dollars ($1,000), to be fixed by the court, for the faithful discharge of his duties, and shall be liable upon such bond for negligence or incompetency causing loss to the district.

(c) The engineer shall forthwith proceed to make a survey and ascertain the limits of the region which would be benefited by the proposed system of drainage.

(d) The engineer shall file with the county clerk a report showing the territory which will be benefited by the proposed improvement, giving a general idea of its character and expense and making such suggestions as to the size of the drainage ditches and their location as he may deem advisable.

(e) All expense incident to the survey and cost of publication shall be paid by the county as the work progresses upon proper showing, but all expenses incurred by the county shall be repaid out of the proceeds of the first assessment levied under this act.

Acts 1909, No. 279, § 1, p. 829; 1911, No. 221, § 1; C. & M. Dig., § 3607; Acts 1921, No. 353, § 1; Pope's Dig., § 4455; Acts 1957, No. 327, § 1; A.S.A. 1947, § 21-501.
Ark. Code Ann. § 14-121-1009 — AR Code / Title 14 / Chapter 121 / Subchapter 10 / Section 14-121-1009
Procedure when construction of improvement abandoned and all indebtedness paid
Status: in_force

(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, when all indebtedness of the district has been fully paid, file a petition in the court in which the district was organized praying the court to abolish the district. In the petition the commissioners shall set up the reasons why they are of the opinion the district should be abolished. (b) (1) Upon the filing of the petition, the court shall direct the clerk to give notice by publication in some newspaper in the county or counties in which the property in the district lies, for not less than two (2) consecutive weekly publications. (2) The notice shall set out the purpose of the petition and the day set for the hearing thereof. (c) The court shall fix a day for the hearing of the petition and shall hear the evidence thereon. (d) (1) If the court is of the opinion that it is for the best interests of the property owners of the district that the petition be granted, it shall abolish the district. (2) If the court is of the opinion that it is for the best interests of the property owners that the organization of the district be continued, then it shall overrule the petition. (e) The overruling of one petition for the abandonment of a district shall not be a bar to the filing of another petition for that purpose. Acts 1927, No. 59, § 3; Pope's Dig., § 4523; A.S.A. 1947, § 21-561.

(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, when all indebtedness of the district has been fully paid, file a petition in the court in which the district was organized praying the court to abolish the district. In the petition the commissioners shall set up the reasons why they are of the opinion the district should be abolished.

(b) (1) Upon the filing of the petition, the court shall direct the clerk to give notice by publication in some newspaper in the county or counties in which the property in the district lies, for not less than two (2) consecutive weekly publications. (2) The notice shall set out the purpose of the petition and the day set for the hearing thereof.

(1) Upon the filing of the petition, the court shall direct the clerk to give notice by publication in some newspaper in the county or counties in which the property in the district lies, for not less than two (2) consecutive weekly publications.

(2) The notice shall set out the purpose of the petition and the day set for the hearing thereof.

(c) The court shall fix a day for the hearing of the petition and shall hear the evidence thereon.

(d) (1) If the court is of the opinion that it is for the best interests of the property owners of the district that the petition be granted, it shall abolish the district. (2) If the court is of the opinion that it is for the best interests of the property owners that the organization of the district be continued, then it shall overrule the petition.

(1) If the court is of the opinion that it is for the best interests of the property owners of the district that the petition be granted, it shall abolish the district.

(2) If the court is of the opinion that it is for the best interests of the property owners that the organization of the district be continued, then it shall overrule the petition.

(e) The overruling of one petition for the abandonment of a district shall not be a bar to the filing of another petition for that purpose.

Acts 1927, No. 59, § 3; Pope's Dig., § 4523; A.S.A. 1947, § 21-561.
Ark. Code Ann. § 14-138-115 — AR Code / Title 14 / Chapter 138 / Section 14-138-115
Notice of bond resolution
Status: in_force

(a) Upon the adoption by the board of any resolution providing for the issuance of bonds, the corporation may, in its discretion, cause to be published one (1) time a week for two (2) consecutive weeks in a newspaper published in the municipality, or if there is no newspaper published in the municipality, then in a newspaper published in the county in which the municipality is located, a notice in substantially the following form with the blanks being properly filled in: "..............., a public corporation and a political subdivision of the State of Arkansas, on the ............... day of ..............., authorized the issuance of $ ............... principal amount of revenue bonds of the said corporation for the constructing and equipping of a project generally described as: ............... Any action or proceeding questioning the validity of the said bonds, or the pledge and the indenture to secure the same, or the proceedings authorizing the same, must be commenced within twenty (20) days after the first publication of this notice." (b) Any action or proceeding in any court to set aside or question the proceeding for the issuance of the bonds referred to in the notice, or to contest the validity of any such bonds or the validity of the pledge and indenture made therefor, must be commenced within twenty (20) days after the first publication of the notice. After the expiration of this period, no right of action or defense founded upon the validity of the proceedings or of the bonds, or the pledge, or of the indenture shall be asserted, nor shall the validity of the proceedings, bonds, pledge, or indenture be open to question in any court on any ground whatsoever except in an action commenced within such period. Acts 1967, No. 409, § 19; A.S.A. 1947, § 19-5119.

(a) Upon the adoption by the board of any resolution providing for the issuance of bonds, the corporation may, in its discretion, cause to be published one (1) time a week for two (2) consecutive weeks in a newspaper published in the municipality, or if there is no newspaper published in the municipality, then in a newspaper published in the county in which the municipality is located, a notice in substantially the following form with the blanks being properly filled in: "..............., a public corporation and a political subdivision of the State of Arkansas, on the ............... day of ..............., authorized the issuance of $ ............... principal amount of revenue bonds of the said corporation for the constructing and equipping of a project generally described as: ............... Any action or proceeding questioning the validity of the said bonds, or the pledge and the indenture to secure the same, or the proceedings authorizing the same, must be commenced within twenty (20) days after the first publication of this notice."

(b) Any action or proceeding in any court to set aside or question the proceeding for the issuance of the bonds referred to in the notice, or to contest the validity of any such bonds or the validity of the pledge and indenture made therefor, must be commenced within twenty (20) days after the first publication of the notice. After the expiration of this period, no right of action or defense founded upon the validity of the proceedings or of the bonds, or the pledge, or of the indenture shall be asserted, nor shall the validity of the proceedings, bonds, pledge, or indenture be open to question in any court on any ground whatsoever except in an action commenced within such period.

Acts 1967, No. 409, § 19; A.S.A. 1947, § 19-5119.
Ark. Code Ann. § 14-387-205 — AR Code / Title 14 / Chapter 387 / Subchapter 2 / Section 14-387-205
Order prohibiting stock running at large
Status: in_force

(a) (1) At the next regular term of the county court after the filing of a petition under this subchapter, the court shall investigate the matter. (2) If, on investigation, it appears that a majority of the qualified electors of the county or subdivision, as the case may be, signed the petition and that the notice provided for in § 14-387-204 was given, the court shall make an order prohibiting the running at large of such stock as may be described in the petition in the territory described or in the county, as the case may be, after January 1 after the order is made. (b) (1) (A) Immediately after the making of the order, the clerk shall cause copies of it to be posted at every voting precinct in the county, if the order is made for the county. (B) If the order is for a subdivision, then a copy of the order shall be posted in three (3) of the most public places in the subdivision. (2) After January 1, it shall be unlawful to permit to run at large, within the limits designated, any animal of the class mentioned in the order. Acts 1883, No. 57, §§ 7, 8, p. 81; C. & M. Dig., §§ 311, 312; Pope's Dig., §§ 325, 326; A.S.A. 1947, §§ 78-1419, 78-1420.

(a) (1) At the next regular term of the county court after the filing of a petition under this subchapter, the court shall investigate the matter. (2) If, on investigation, it appears that a majority of the qualified electors of the county or subdivision, as the case may be, signed the petition and that the notice provided for in § 14-387-204 was given, the court shall make an order prohibiting the running at large of such stock as may be described in the petition in the territory described or in the county, as the case may be, after January 1 after the order is made.

(1) At the next regular term of the county court after the filing of a petition under this subchapter, the court shall investigate the matter.

(2) If, on investigation, it appears that a majority of the qualified electors of the county or subdivision, as the case may be, signed the petition and that the notice provided for in § 14-387-204 was given, the court shall make an order prohibiting the running at large of such stock as may be described in the petition in the territory described or in the county, as the case may be, after January 1 after the order is made.

(b) (1) (A) Immediately after the making of the order, the clerk shall cause copies of it to be posted at every voting precinct in the county, if the order is made for the county. (B) If the order is for a subdivision, then a copy of the order shall be posted in three (3) of the most public places in the subdivision. (2) After January 1, it shall be unlawful to permit to run at large, within the limits designated, any animal of the class mentioned in the order.

(1) (A) Immediately after the making of the order, the clerk shall cause copies of it to be posted at every voting precinct in the county, if the order is made for the county. (B) If the order is for a subdivision, then a copy of the order shall be posted in three (3) of the most public places in the subdivision.

(A) Immediately after the making of the order, the clerk shall cause copies of it to be posted at every voting precinct in the county, if the order is made for the county.

(B) If the order is for a subdivision, then a copy of the order shall be posted in three (3) of the most public places in the subdivision.

(2) After January 1, it shall be unlawful to permit to run at large, within the limits designated, any animal of the class mentioned in the order.

Acts 1883, No. 57, §§ 7, 8, p. 81; C. & M. Dig., §§ 311, 312; Pope's Dig., §§ 325, 326; A.S.A. 1947, §§ 78-1419, 78-1420.
Ark. Code Ann. § 14-58-201 — AR Code / Title 14 / Chapter 58 / Subchapter 2 / Section 14-58-201
Annual submission
Status: in_force

On or before December 1 of each year, the mayor of all cities and incorporated towns having the mayor-council form of government shall submit to the governing body of the city or town, for its approval or disapproval, a proposed budget for operation of the city or town from January 1 to December 31 of the forthcoming year. Acts 1959, No. 28, § 1; 1981, No. 344, § 1; A.S.A. 1947, § 19-4421.

On or before December 1 of each year, the mayor of all cities and incorporated towns having the mayor-council form of government shall submit to the governing body of the city or town, for its approval or disapproval, a proposed budget for operation of the city or town from January 1 to December 31 of the forthcoming year.

Acts 1959, No. 28, § 1; 1981, No. 344, § 1; A.S.A. 1947, § 19-4421.
Ark. Code Ann. § 14-286-111 — AR Code / Title 14 / Chapter 286 / Section 14-286-111
Expenditures - Public records
Status: in_force

(a) Funds of the district shall be expended only upon the order of the board and upon a voucher check signed by the chairman and secretary/treasurer of the board. (1) Every voucher check shall state upon its face to whom the amount is payable, and the purpose for which it is issued. (2) All voucher checks shall be dated and shall be numbered consecutively in a record to be kept by the board of the number and amount of the check. (b) All proceedings and transactions of the board shall be a matter of public record and shall be open to the inspection of the public. (c) The board shall file with the county clerk in January of each year a certified itemized report showing all moneys received, the date of receipt, and the source from which received; and all moneys paid out, date paid, to whom paid, and for what purpose, during the preceding year, together with an itemized list of all delinquent assessments showing owner, description of property, years for which the assessment is delinquent, and the amount of the total delinquency. Acts 1997, No. 590, § 11.

(a) Funds of the district shall be expended only upon the order of the board and upon a voucher check signed by the chairman and secretary/treasurer of the board. (1) Every voucher check shall state upon its face to whom the amount is payable, and the purpose for which it is issued. (2) All voucher checks shall be dated and shall be numbered consecutively in a record to be kept by the board of the number and amount of the check.

(1) Every voucher check shall state upon its face to whom the amount is payable, and the purpose for which it is issued.

(2) All voucher checks shall be dated and shall be numbered consecutively in a record to be kept by the board of the number and amount of the check.

(b) All proceedings and transactions of the board shall be a matter of public record and shall be open to the inspection of the public.

(c) The board shall file with the county clerk in January of each year a certified itemized report showing all moneys received, the date of receipt, and the source from which received; and all moneys paid out, date paid, to whom paid, and for what purpose, during the preceding year, together with an itemized list of all delinquent assessments showing owner, description of property, years for which the assessment is delinquent, and the amount of the total delinquency.

Acts 1997, No. 590, § 11.
Ark. Code Ann. § 14-24-109 — AR Code / Title 14 / Chapter 24 / Subchapter 1 / Section 14-24-109
Receipt for public payments
Status: in_force

All county scrip and warrants drawn on the county treasury in any county in this state shall be received, irrespective of their number and date, in payment of all taxes, duties, fines, penalties, and forfeitures accruing to the county. Acts 1846, § 3, p. 62; C. & M. Dig., § 2008; Pope's Dig., § 2554; A.S.A. 1947, § 17-810.

All county scrip and warrants drawn on the county treasury in any county in this state shall be received, irrespective of their number and date, in payment of all taxes, duties, fines, penalties, and forfeitures accruing to the county.

Acts 1846, § 3, p. 62; C. & M. Dig., § 2008; Pope's Dig., § 2554; A.S.A. 1947, § 17-810.
Ark. Code Ann. § 14-137-119 — AR Code / Title 14 / Chapter 137 / Section 14-137-119
Bonds - Tax exemption
Status: in_force

Bonds issued under this chapter and the income therefrom shall be exempt from all state, county, and municipal taxes. This exemption includes income and estate taxes. Acts 1975, No. 142, § 15; A.S.A. 1947, § 20-1715.

Bonds issued under this chapter and the income therefrom shall be exempt from all state, county, and municipal taxes. This exemption includes income and estate taxes.

Acts 1975, No. 142, § 15; A.S.A. 1947, § 20-1715.
Ark. Code Ann. § 14-268-104 — AR Code / Title 14 / Chapter 268 / Section 14-268-104
Authority to adopt measures
Status: in_force

(a) In addition to all other powers, and notwithstanding any provision of any other law, each city, town, or county in this state is authorized to enact, adopt, and enforce ordinances, building or zoning codes, or other appropriate measures regulating, restricting, or controlling the management and use of land, structures, and other developments in flood-prone areas. (b) The measures, in addition to all other matters, may: (1) Restrict the development and use of land which is exposed to flood damage; (2) To the extent possible, guide the development of proposed construction away from locations threatened by flood hazards; (3) Prescribe assistance in reducing flood damage; (4) Require flood-proofing of structures which are permitted to remain in, or are to be constructed in, flood-prone areas; (5) Prescribe regulation of the types, purposes, and uses of structures, buildings, developments, or fills permitted to be erected or improved in flood-prone areas; (6) Require drainage and such other action as is feasible to minimize flooding; and (7) Assure the adequacy of sewerage and water systems that may be affected by flooding. Acts 1969, No. 629, § 2; A.S.A. 1947, § 21-1902.

(a) In addition to all other powers, and notwithstanding any provision of any other law, each city, town, or county in this state is authorized to enact, adopt, and enforce ordinances, building or zoning codes, or other appropriate measures regulating, restricting, or controlling the management and use of land, structures, and other developments in flood-prone areas.

(b) The measures, in addition to all other matters, may: (1) Restrict the development and use of land which is exposed to flood damage; (2) To the extent possible, guide the development of proposed construction away from locations threatened by flood hazards; (3) Prescribe assistance in reducing flood damage; (4) Require flood-proofing of structures which are permitted to remain in, or are to be constructed in, flood-prone areas; (5) Prescribe regulation of the types, purposes, and uses of structures, buildings, developments, or fills permitted to be erected or improved in flood-prone areas; (6) Require drainage and such other action as is feasible to minimize flooding; and (7) Assure the adequacy of sewerage and water systems that may be affected by flooding.

(1) Restrict the development and use of land which is exposed to flood damage;

(2) To the extent possible, guide the development of proposed construction away from locations threatened by flood hazards;

(3) Prescribe assistance in reducing flood damage;

(4) Require flood-proofing of structures which are permitted to remain in, or are to be constructed in, flood-prone areas;

(5) Prescribe regulation of the types, purposes, and uses of structures, buildings, developments, or fills permitted to be erected or improved in flood-prone areas;

(6) Require drainage and such other action as is feasible to minimize flooding; and

(7) Assure the adequacy of sewerage and water systems that may be affected by flooding.

Acts 1969, No. 629, § 2; A.S.A. 1947, § 21-1902.
Ark. Code Ann. § 14-238-113 — AR Code / Title 14 / Chapter 238 / Section 14-238-113
Funds
Status: in_force

(a) Boards are authorized to use any available funds and revenues for the accomplishment of all or a portion of waterworks facilities projects or wastewater facilities projects, or both, and may issue bonds, as authorized by this chapter, for the accomplishment of all or a portion of waterworks facilities projects or wastewater facilities projects, or both, either alone or together with other available funds and revenues. (b) Bonds may be issued in principal amounts as shall be sufficient to pay the costs of issuing bonds, the amount necessary for a reserve, if deemed desirable, the amount necessary to provide for debt service until revenues for the payment thereof are available, the amount necessary to acquire a contract providing for payments to the board at a rate or rates at least sufficient to provide for, alone or with any other revenues that may be pledged, debt service on the bonds, if deemed desirable, and to pay any other costs and expenditures of whatever nature incidental to the accomplishment of all or a portion of the waterworks facilities or wastewater facilities project involved and the placing of it into operation. Amended by Act 2021, No. 473,§ 6, eff. 7/28/2021. Acts 1995, No. 617, § 14.

(a) Boards are authorized to use any available funds and revenues for the accomplishment of all or a portion of waterworks facilities projects or wastewater facilities projects, or both, and may issue bonds, as authorized by this chapter, for the accomplishment of all or a portion of waterworks facilities projects or wastewater facilities projects, or both, either alone or together with other available funds and revenues.

(b) Bonds may be issued in principal amounts as shall be sufficient to pay the costs of issuing bonds, the amount necessary for a reserve, if deemed desirable, the amount necessary to provide for debt service until revenues for the payment thereof are available, the amount necessary to acquire a contract providing for payments to the board at a rate or rates at least sufficient to provide for, alone or with any other revenues that may be pledged, debt service on the bonds, if deemed desirable, and to pay any other costs and expenditures of whatever nature incidental to the accomplishment of all or a portion of the waterworks facilities or wastewater facilities project involved and the placing of it into operation.

Amended by Act 2021, No. 473,§ 6, eff. 7/28/2021.

Acts 1995, No. 617, § 14.
Ark. Code Ann. § 14-234-201 — AR Code / Title 14 / Chapter 234 / Subchapter 2 / Section 14-234-201
Definitions
Status: in_force

As used in this subchapter, unless the context otherwise requires: (1) "Municipality" means any city of the first or second class or incorporated town in the State of Arkansas; (2) "Waterworks system" means and includes a waterworks system in its entirety, or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pumping tanks, intakes, wells, impounding reservoirs, or purification plants. Acts 1933, No. 131, § 2; 1935, No. 96, § 1; Pope's Dig., § 10001; Acts 1939, No. 135, § 1; 1957, No. 54, § 1; A.S.A. 1947, § 19-4202.

As used in this subchapter, unless the context otherwise requires:

(1) "Municipality" means any city of the first or second class or incorporated town in the State of Arkansas;

(2) "Waterworks system" means and includes a waterworks system in its entirety, or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pumping tanks, intakes, wells, impounding reservoirs, or purification plants.

Acts 1933, No. 131, § 2; 1935, No. 96, § 1; Pope's Dig., § 10001; Acts 1939, No. 135, § 1; 1957, No. 54, § 1; A.S.A. 1947, § 19-4202.
Ark. Code Ann. § 14-58-604 — AR Code / Title 14 / Chapter 58 / Subchapter 6 / Section 14-58-604
Failure to present
Status: in_force

All persons who hold any warrants of a city or incorporated town and neglect or refuse to present them as required by the order of the city or town council and the notice prescribed by § 14-58-603 shall thereafter be forever debarred from deriving any benefits from their claims. Acts 1893, No. 97, § 3, p. 169; C. & M. Dig., § 7586; Pope's Dig., § 9667; A.S.A. 1947, § 19-4403.

All persons who hold any warrants of a city or incorporated town and neglect or refuse to present them as required by the order of the city or town council and the notice prescribed by § 14-58-603 shall thereafter be forever debarred from deriving any benefits from their claims.

Acts 1893, No. 97, § 3, p. 169; C. & M. Dig., § 7586; Pope's Dig., § 9667; A.S.A. 1947, § 19-4403.
Ark. Code Ann. § 14-144-309 — AR Code / Title 14 / Chapter 144 / Subchapter 3 / Section 14-144-309
Issuance of revenue bonds - Default
Status: in_force

(a) (1) In the event of a default in the payment of the principal of or interest on any bonds issued under this chapter, a court having jurisdiction may appoint a receiver to take charge of any facilities upon or in which there is a mortgage lien or security interest securing the bonds in default. (2) The receiver may operate and maintain the facilities in receivership and charge and collect taxes, fees, rates, and rents sufficient to provide for the payment of any costs of receivership and operating expenses of the facilities in receivership and to apply the revenues derived from the facilities in receivership in conformity with this chapter and the resolution or indenture securing the bonds in default. (3) When the default has been cured, the receivership shall be ended and the facilities returned to the research park authority. (b) The relief provided for in this section is in addition and supplemental to the remedies that may be provided for in the resolution or indenture securing the bonds and shall be so granted and administered as to accord full recognition to the priority rights of bondholders as to the pledge of revenues from, mortgage lien on, and security interest in facilities as specified in and fixed by the resolution or indenture securing successive issues of bonds. Acts 2007, No. 1045, § 1.

(a) (1) In the event of a default in the payment of the principal of or interest on any bonds issued under this chapter, a court having jurisdiction may appoint a receiver to take charge of any facilities upon or in which there is a mortgage lien or security interest securing the bonds in default. (2) The receiver may operate and maintain the facilities in receivership and charge and collect taxes, fees, rates, and rents sufficient to provide for the payment of any costs of receivership and operating expenses of the facilities in receivership and to apply the revenues derived from the facilities in receivership in conformity with this chapter and the resolution or indenture securing the bonds in default. (3) When the default has been cured, the receivership shall be ended and the facilities returned to the research park authority.

(1) In the event of a default in the payment of the principal of or interest on any bonds issued under this chapter, a court having jurisdiction may appoint a receiver to take charge of any facilities upon or in which there is a mortgage lien or security interest securing the bonds in default.

(2) The receiver may operate and maintain the facilities in receivership and charge and collect taxes, fees, rates, and rents sufficient to provide for the payment of any costs of receivership and operating expenses of the facilities in receivership and to apply the revenues derived from the facilities in receivership in conformity with this chapter and the resolution or indenture securing the bonds in default.

(3) When the default has been cured, the receivership shall be ended and the facilities returned to the research park authority.

(b) The relief provided for in this section is in addition and supplemental to the remedies that may be provided for in the resolution or indenture securing the bonds and shall be so granted and administered as to accord full recognition to the priority rights of bondholders as to the pledge of revenues from, mortgage lien on, and security interest in facilities as specified in and fixed by the resolution or indenture securing successive issues of bonds.

Acts 2007, No. 1045, § 1.
Ark. Code Ann. § 14-207-105 — AR Code / Title 14 / Chapter 207 / Section 14-207-105
Valuation data
Status: in_force

The public utility shall provide to the municipality all data and information required to establish valuations under this subchapter, provided, however, that the municipality shall, at the time of the transfer under § 14-207-104 , reimburse the public utility for reasonable costs of appraisal, engineering, and incidental expenses associated with establishing valuation. Acts 1989, No. 639, § 5.

The public utility shall provide to the municipality all data and information required to establish valuations under this subchapter, provided, however, that the municipality shall, at the time of the transfer under § 14-207-104 , reimburse the public utility for reasonable costs of appraisal, engineering, and incidental expenses associated with establishing valuation.

Acts 1989, No. 639, § 5.
Ark. Code Ann. § 14-90-1405 — AR Code / Title 14 / Chapter 90 / Subchapter 14 / Section 14-90-1405
Jurisdiction of court
Status: in_force

(a) Under this subchapter, the chancery court shall have the jurisdiction of suits brought to collect delinquent installments. (b) (1) The court shall enter a decree against the lots, blocks, or parcels of land for the amount of the delinquent installments, together with penalty, attorney's fee, and costs. (2) The decree shall provide for the sale of the delinquent lands by a commissioner, for cash, after advertisement, as specified in § 14-90-1408 . Acts 1937, No. 207, § 2; Pope's Dig., § 7312; Acts 1949, No. 195, § 18; A.S.A. 1947, § 20-441.

(a) Under this subchapter, the chancery court shall have the jurisdiction of suits brought to collect delinquent installments.

(b) (1) The court shall enter a decree against the lots, blocks, or parcels of land for the amount of the delinquent installments, together with penalty, attorney's fee, and costs. (2) The decree shall provide for the sale of the delinquent lands by a commissioner, for cash, after advertisement, as specified in § 14-90-1408 .

(1) The court shall enter a decree against the lots, blocks, or parcels of land for the amount of the delinquent installments, together with penalty, attorney's fee, and costs.

(2) The decree shall provide for the sale of the delinquent lands by a commissioner, for cash, after advertisement, as specified in § 14-90-1408 .

Acts 1937, No. 207, § 2; Pope's Dig., § 7312; Acts 1949, No. 195, § 18; A.S.A. 1947, § 20-441.
Ark. Code Ann. § 14-141-109 — AR Code / Title 14 / Chapter 141 / Section 14-141-109
Contracts for use
Status: in_force

The commissioners of a municipal auditorium commission shall have authority to enter into contracts with persons, firms, corporations, or organizations for the use of the auditorium building, or parts thereof. Acts 1939, No. 355, § 7; A.S.A. 1947, § 19-2607.

The commissioners of a municipal auditorium commission shall have authority to enter into contracts with persons, firms, corporations, or organizations for the use of the auditorium building, or parts thereof.

Acts 1939, No. 355, § 7; A.S.A. 1947, § 19-2607.
Ark. Code Ann. § 14-1-305 — AR Code / Title 14 / Chapter 1 / Subchapter 3 / Section 14-1-305
Civil action
Status: in_force

If there is reason to believe that a violation of this subchapter is being committed in any local unit of government: (1) The county attorney of the county where the adult-oriented business is located shall maintain an action to abate and prevent the violation and to enjoin perpetually any person who is committing the violation and the owner, lessee, or agent of the building or place in or where the violation is occurring from directly or indirectly committing or permitting the violation; or (2) A citizen of this state who resides in the county, city, or town where the adult-oriented business is located may in the citizen's own name maintain an action to abate and prevent the violation and to enjoin perpetually any person who is committing the violation and the owner, lessee, or agent of the building or place in or where the violation is occurring from directly or indirectly committing or permitting the violation. Acts 2007, No. 387, § 1.

If there is reason to believe that a violation of this subchapter is being committed in any local unit of government:

(1) The county attorney of the county where the adult-oriented business is located shall maintain an action to abate and prevent the violation and to enjoin perpetually any person who is committing the violation and the owner, lessee, or agent of the building or place in or where the violation is occurring from directly or indirectly committing or permitting the violation; or

(2) A citizen of this state who resides in the county, city, or town where the adult-oriented business is located may in the citizen's own name maintain an action to abate and prevent the violation and to enjoin perpetually any person who is committing the violation and the owner, lessee, or agent of the building or place in or where the violation is occurring from directly or indirectly committing or permitting the violation.

Acts 2007, No. 387, § 1.
Ark. Code Ann. § 14-47-116 — AR Code / Title 14 / Chapter 47 / Section 14-47-116
Mayor
Status: in_force

(a) (1) The board of directors shall organize by electing one (1) of their number as a chair to preside over the meetings of the board, the person so elected to have the title of "mayor". (2) (A) Except as provided in subdivision (a)(2)(B) of this section, the mayor shall serve in this capacity for two (2) years from the date of his or her election as mayor unless his or her tenure of office as a director expires in less than two (2) years, in which event he or she will serve as mayor merely until the expiration of his or her tenure of office as director. (B) The board of directors of any city may provide by ordinance that the term of mayor in the city shall be one (1) year, in which event the mayors of the city selected thereafter shall be selected for and serve terms of one (1) year. (3) When the mayor's term expires, the board shall elect a successor mayor. However, the mayor shall not be prohibited from serving in this capacity for more than one (1) term. (4) The mayor shall receive no compensation for his or her duties in such capacity but shall be reimbursed for all actual expenses incurred by him or her in the discharge of his or her duties as mayor. (b) The mayor shall have the following powers: (1) He or she shall preside at all meetings of the board; (2) He or she shall be recognized as the head of the city government for all ceremonial purposes and by the Governor for the purposes of military law; (3) He or she shall sign, on behalf of the city, all written agreements, contracts, bonds, mortgages, pledges, indentures, conveyances, and other written instruments, the execution of which has been approved by the board; and (4) He or she may vote on all matters coming before the board but shall have no veto power. Acts 1921, No. 99, § 8; Pope's Dig., § 10096; Acts 1957, No. 8, § 6; 1985, No. 21, § 1; A.S.A. 1947, § 19-708.

(a) (1) The board of directors shall organize by electing one (1) of their number as a chair to preside over the meetings of the board, the person so elected to have the title of "mayor". (2) (A) Except as provided in subdivision (a)(2)(B) of this section, the mayor shall serve in this capacity for two (2) years from the date of his or her election as mayor unless his or her tenure of office as a director expires in less than two (2) years, in which event he or she will serve as mayor merely until the expiration of his or her tenure of office as director. (B) The board of directors of any city may provide by ordinance that the term of mayor in the city shall be one (1) year, in which event the mayors of the city selected thereafter shall be selected for and serve terms of one (1) year. (3) When the mayor's term expires, the board shall elect a successor mayor. However, the mayor shall not be prohibited from serving in this capacity for more than one (1) term. (4) The mayor shall receive no compensation for his or her duties in such capacity but shall be reimbursed for all actual expenses incurred by him or her in the discharge of his or her duties as mayor.

(1) The board of directors shall organize by electing one (1) of their number as a chair to preside over the meetings of the board, the person so elected to have the title of "mayor".

(2) (A) Except as provided in subdivision (a)(2)(B) of this section, the mayor shall serve in this capacity for two (2) years from the date of his or her election as mayor unless his or her tenure of office as a director expires in less than two (2) years, in which event he or she will serve as mayor merely until the expiration of his or her tenure of office as director. (B) The board of directors of any city may provide by ordinance that the term of mayor in the city shall be one (1) year, in which event the mayors of the city selected thereafter shall be selected for and serve terms of one (1) year.

(A) Except as provided in subdivision (a)(2)(B) of this section, the mayor shall serve in this capacity for two (2) years from the date of his or her election as mayor unless his or her tenure of office as a director expires in less than two (2) years, in which event he or she will serve as mayor merely until the expiration of his or her tenure of office as director.

(B) The board of directors of any city may provide by ordinance that the term of mayor in the city shall be one (1) year, in which event the mayors of the city selected thereafter shall be selected for and serve terms of one (1) year.

(3) When the mayor's term expires, the board shall elect a successor mayor. However, the mayor shall not be prohibited from serving in this capacity for more than one (1) term.

(4) The mayor shall receive no compensation for his or her duties in such capacity but shall be reimbursed for all actual expenses incurred by him or her in the discharge of his or her duties as mayor.

(b) The mayor shall have the following powers: (1) He or she shall preside at all meetings of the board; (2) He or she shall be recognized as the head of the city government for all ceremonial purposes and by the Governor for the purposes of military law; (3) He or she shall sign, on behalf of the city, all written agreements, contracts, bonds, mortgages, pledges, indentures, conveyances, and other written instruments, the execution of which has been approved by the board; and (4) He or she may vote on all matters coming before the board but shall have no veto power.

(1) He or she shall preside at all meetings of the board;

(2) He or she shall be recognized as the head of the city government for all ceremonial purposes and by the Governor for the purposes of military law;

(3) He or she shall sign, on behalf of the city, all written agreements, contracts, bonds, mortgages, pledges, indentures, conveyances, and other written instruments, the execution of which has been approved by the board; and

(4) He or she may vote on all matters coming before the board but shall have no veto power.

Acts 1921, No. 99, § 8; Pope's Dig., § 10096; Acts 1957, No. 8, § 6; 1985, No. 21, § 1; A.S.A. 1947, § 19-708.
Ark. Code Ann. § 14-117-203 — AR Code / Title 14 / Chapter 117 / Subchapter 2 / Section 14-117-203
Alternative petition for establishment
Status: in_force

(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 Engineers, United States Army Corps of Engineers, or any other federal or state agency, and that report sets forth the proposed name of the district, the purpose or purposes of the district, delineates the area to be benefited, describes the general nature of the works of improvement, the necessity thereof, the feasibility thereof, and the estimated cost of the project, with reasonable detail and definiteness in order that the court may understand therefrom the purpose, utility, feasibility, and need or necessity therefor, a majority in number of the owners of title to real property and the owners of a majority in value of the real property in the proposed district, as shown by the last assessment, may present a petition to the chancery or circuit court, accompanied by the aforesaid survey and report, praying the establishment of the district. (b) Upon the presentation of such a petition, it shall be the duty of the court to make the order establishing the district without the appointment of an engineer and without further inquiry. (c) Any detailed plans prepared following the formation of the improvement district will be filed with the court as a supplement to the preliminary survey and report when the plans are adopted by the board of directors, as provided in § 14-117-401 . (d) If no such petition is filed, it shall be the duty of the court to investigate as provided in § 14-117-202 and to establish the district if it is of the opinion that the establishment thereof will be to the advantage of the owners of real property therein. (e) Guardians may sign the petition for their wards; trustees, executors, and administrators may sign for estates represented by them. If the signature of any corporation thereto is attested by the corporate seal, the signature shall be sufficient evidence of the assent of the corporation to the petition. Acts 1949, No. 329, § 6; 1959, No. 131, § 1; 1963, No. 37, § 2; A.S.A. 1947, § 21-906.

(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 Engineers, United States Army Corps of Engineers, or any other federal or state agency, and that report sets forth the proposed name of the district, the purpose or purposes of the district, delineates the area to be benefited, describes the general nature of the works of improvement, the necessity thereof, the feasibility thereof, and the estimated cost of the project, with reasonable detail and definiteness in order that the court may understand therefrom the purpose, utility, feasibility, and need or necessity therefor, a majority in number of the owners of title to real property and the owners of a majority in value of the real property in the proposed district, as shown by the last assessment, may present a petition to the chancery or circuit court, accompanied by the aforesaid survey and report, praying the establishment of the district.

(b) Upon the presentation of such a petition, it shall be the duty of the court to make the order establishing the district without the appointment of an engineer and without further inquiry.

(c) Any detailed plans prepared following the formation of the improvement district will be filed with the court as a supplement to the preliminary survey and report when the plans are adopted by the board of directors, as provided in § 14-117-401 .

(d) If no such petition is filed, it shall be the duty of the court to investigate as provided in § 14-117-202 and to establish the district if it is of the opinion that the establishment thereof will be to the advantage of the owners of real property therein.

(e) Guardians may sign the petition for their wards; trustees, executors, and administrators may sign for estates represented by them. If the signature of any corporation thereto is attested by the corporate seal, the signature shall be sufficient evidence of the assent of the corporation to the petition.

Acts 1949, No. 329, § 6; 1959, No. 131, § 1; 1963, No. 37, § 2; A.S.A. 1947, § 21-906.
Ark. Code Ann. § 14-121-105 — AR Code / Title 14 / Chapter 121 / Subchapter 1 / Section 14-121-105
Obstructing or damaging drainage works - Penalty
Status: in_force

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. Amended by Act 2019, No. 383,§ 15, eff. 7/24/2019. Acts 1909, No. 279, § 31, p. 829; C. & M. Dig., § 3665; Pope's Dig., § 4516; A.S.A. 1947, § 21-565.

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.

Amended by Act 2019, No. 383,§ 15, eff. 7/24/2019.

Acts 1909, No. 279, § 31, p. 829; C. & M. Dig., § 3665; Pope's Dig., § 4516; A.S.A. 1947, § 21-565.
Ark. Code Ann. § 14-90-301 — AR Code / Title 14 / Chapter 90 / Subchapter 3 / Section 14-90-301
Validity of land descriptions based on plat
Status: in_force

The descriptions of lands in an improvement district in any incorporated town or city of the first or second class which are based upon a plat, of a part or the whole, of the municipality, which has been filed in the office of the municipal clerk and is not in conflict with a duly executed and recorded plat of the same territory in the office of the circuit clerk and ex officio recorder of the county shall be valid descriptions of the lands so platted for the purpose of making the assessment of benefits for any local improvement district on the lands within the territory so platted and for the collection of the assessments of benefits on the lands so platted and described, including suits brought to enforce their collection. Acts 1947, No. 325, § 1; A.S.A. 1947, § 20-452.

The descriptions of lands in an improvement district in any incorporated town or city of the first or second class which are based upon a plat, of a part or the whole, of the municipality, which has been filed in the office of the municipal clerk and is not in conflict with a duly executed and recorded plat of the same territory in the office of the circuit clerk and ex officio recorder of the county shall be valid descriptions of the lands so platted for the purpose of making the assessment of benefits for any local improvement district on the lands within the territory so platted and for the collection of the assessments of benefits on the lands so platted and described, including suits brought to enforce their collection.

Acts 1947, No. 325, § 1; A.S.A. 1947, § 20-452.
Ark. Code Ann. § 14-38-109 — AR Code / Title 14 / Chapter 38 / Section 14-38-109
City or town lying in more than one county
Status: in_force

(a) Every city and incorporated town presently lying in more than one (1) county and presently exercising the rights, privileges, and powers of a municipal corporation, de facto or de jure, and heretofore incorporated or attempted to have been incorporated under any special act of the General Assembly of the State of Arkansas, or in any other manner incorporated under color of law, is declared to be a duly incorporated city or incorporated town of that classification which the city or town may presently enjoy as certified by the Secretary of State, as fully to all intents and purposes as though the city or town had been duly incorporated under the general laws of the State of Arkansas. (b) Each act and deed heretofore done by any officers of the city or incorporated town in their official capacity under color of office for or in behalf of the city or incorporated town is cured, validated, and declared confirmed and shall have the same force and effect as though the city or incorporated town had been lawfully incorporated under the general statutes of the State of Arkansas. Acts 1961, No. 131, § 1; A.S.A. 1947, § 19-109.

(a) Every city and incorporated town presently lying in more than one (1) county and presently exercising the rights, privileges, and powers of a municipal corporation, de facto or de jure, and heretofore incorporated or attempted to have been incorporated under any special act of the General Assembly of the State of Arkansas, or in any other manner incorporated under color of law, is declared to be a duly incorporated city or incorporated town of that classification which the city or town may presently enjoy as certified by the Secretary of State, as fully to all intents and purposes as though the city or town had been duly incorporated under the general laws of the State of Arkansas.

(b) Each act and deed heretofore done by any officers of the city or incorporated town in their official capacity under color of office for or in behalf of the city or incorporated town is cured, validated, and declared confirmed and shall have the same force and effect as though the city or incorporated town had been lawfully incorporated under the general statutes of the State of Arkansas.

Acts 1961, No. 131, § 1; A.S.A. 1947, § 19-109.
Ark. Code Ann. § 14-359-111 — AR Code / Title 14 / Chapter 359 / Section 14-359-111
Financing of improvements
Status: in_force

(a) All cities qualifying under this chapter are authorized to finance improvements of airport facilities as provided in any manner not inconsistent with the Arkansas Constitution and in accordance with any such finance method including, but not limited to, the issuance of bonds, borrowing money, and the allocation of other available municipal funds authorized cities of the first class in the necessary functions of municipal affairs. (b) Bonds issued under the authority of this chapter shall bear interest at rate or rates as the ordinance authorizing their issuance may provide. Acts 1949, No. 53, § 7; 1970 (Ex. Sess.), No. 62, § 1; 1975, No. 225, § 1; 1981, No. 425, § 1; A.S.A. 1947, § 74-507.

(a) All cities qualifying under this chapter are authorized to finance improvements of airport facilities as provided in any manner not inconsistent with the Arkansas Constitution and in accordance with any such finance method including, but not limited to, the issuance of bonds, borrowing money, and the allocation of other available municipal funds authorized cities of the first class in the necessary functions of municipal affairs.

(b) Bonds issued under the authority of this chapter shall bear interest at rate or rates as the ordinance authorizing their issuance may provide.

Acts 1949, No. 53, § 7; 1970 (Ex. Sess.), No. 62, § 1; 1975, No. 225, § 1; 1981, No. 425, § 1; A.S.A. 1947, § 74-507.
Ark. Code Ann. § 14-319-103 — AR Code / Title 14 / Chapter 319 / Section 14-319-103
Suits to collect taxes - Costs and fees for summons
Status: in_force

(a) Wherever legal proceedings are commenced or are now pending against property owners who have failed to pay required assessments made against them in any bridge improvement district in this state and summons is or has been issued against the property owners, the circuit clerk issuing the summons shall be required to collect and account for the cost, fees, and the taxes now provided by law for each and every original summons so issued, whether the summons is against one (1) defendant or several defendants. (b) As used in this section, "original summons" includes every summons issued by the clerk against one (1) defendant or several defendants in the proceedings, whether the summons is a duplicate summons issued for the officer to make his return for service upon, and includes the name of only one (1) or all defendants and whether issued concurrently or consecutively, provided that the original summons shall not be construed to include the copy to be left with the defendant or posted upon his property by the officer serving it. Acts 1939 (Ex. Sess.), No. 5, §§ 1, 2; A.S.A. 1947, §§ 76-1504, 76-1505.

(a) Wherever legal proceedings are commenced or are now pending against property owners who have failed to pay required assessments made against them in any bridge improvement district in this state and summons is or has been issued against the property owners, the circuit clerk issuing the summons shall be required to collect and account for the cost, fees, and the taxes now provided by law for each and every original summons so issued, whether the summons is against one (1) defendant or several defendants.

(b) As used in this section, "original summons" includes every summons issued by the clerk against one (1) defendant or several defendants in the proceedings, whether the summons is a duplicate summons issued for the officer to make his return for service upon, and includes the name of only one (1) or all defendants and whether issued concurrently or consecutively, provided that the original summons shall not be construed to include the copy to be left with the defendant or posted upon his property by the officer serving it.

Acts 1939 (Ex. Sess.), No. 5, §§ 1, 2; A.S.A. 1947, §§ 76-1504, 76-1505.
Ark. Code Ann. § 14-43-309 — AR Code / Title 14 / Chapter 43 / Subchapter 3 / Section 14-43-309
Residence qualifications of council members in general elections
Status: in_force

(a) (1) In all general elections for council members in cities of the first class, the council members so elected shall reside in their respective wards, as provided by law. (2) All qualified electors residing in these cities may vote at their several voting precincts for each council member so to be elected. (b) (1) The city council of a a city of the first class may provide by ordinance that each council member shall only be voted upon by qualified voters of the ward from which the person is a candidate. (2) When provided by ordinance, the name of the candidate shall appear upon the ballot only in the ward in which he or she is a candidate. Amended by Act 2017, No. 879,§ 18, eff. 8/1/2017. Acts 1949, No. 112, § 2; A.S.A. 1947, § 19-1003.2.

(a) (1) In all general elections for council members in cities of the first class, the council members so elected shall reside in their respective wards, as provided by law. (2) All qualified electors residing in these cities may vote at their several voting precincts for each council member so to be elected.

(1) In all general elections for council members in cities of the first class, the council members so elected shall reside in their respective wards, as provided by law.

(2) All qualified electors residing in these cities may vote at their several voting precincts for each council member so to be elected.

(b) (1) The city council of a a city of the first class may provide by ordinance that each council member shall only be voted upon by qualified voters of the ward from which the person is a candidate. (2) When provided by ordinance, the name of the candidate shall appear upon the ballot only in the ward in which he or she is a candidate.

(1) The city council of a a city of the first class may provide by ordinance that each council member shall only be voted upon by qualified voters of the ward from which the person is a candidate.

(2) When provided by ordinance, the name of the candidate shall appear upon the ballot only in the ward in which he or she is a candidate.

Amended by Act 2017, No. 879,§ 18, eff. 8/1/2017.

Acts 1949, No. 112, § 2; A.S.A. 1947, § 19-1003.2.
Ark. Code Ann. § 14-49-305 — AR Code / Title 14 / Chapter 49 / Subchapter 3 / Section 14-49-305
Departmental rules and regulations
Status: in_force

All employees affected by this chapter shall be governed by rules and regulations set out by the heads of their respective departments after rules and regulations have been adopted by the governing bodies of their respective municipalities. Acts 1937, No. 322, § 4; A.S.A. 1947, § 19-1304.

All employees affected by this chapter shall be governed by rules and regulations set out by the heads of their respective departments after rules and regulations have been adopted by the governing bodies of their respective municipalities.

Acts 1937, No. 322, § 4; A.S.A. 1947, § 19-1304.
Ark. Code Ann. § 14-121-406 — AR Code / Title 14 / Chapter 121 / Subchapter 4 / Section 14-121-406
Acquiescence to assessment or failure to assess - Effect of demand for assessment
Status: in_force

(a) Any property owner may accept the assessment of damages in his favor made by the commissioners or acquiesce in their failure to assess damages in his favor. He shall be construed to have done so unless he gives to the commissioners, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury. (b) In that event, the commissioners shall institute in the circuit court of the proper county an action to condemn the lands that must be taken or damaged in the making of the improvement. This action shall be in accordance with the proceedings for condemnation of rights-of-way by railroad, telegraph, and telephone companies, with the same right of paying into court a sum to be fixed by the circuit court or judge, and proceeding with the work before assessment by the jury. (c) If there is more than one (1) claimant to the lands, all claimants may be made parties defendant in the suit, and the fund paid into court, leaving the claimants to contest in that action their respective rights to the fund. Acts 1909, No. 279, § 8, p. 829; C. & M. Dig., § 3616; Pope's Dig., § 4464; A.S.A. 1947, § 21-516.

(a) Any property owner may accept the assessment of damages in his favor made by the commissioners or acquiesce in their failure to assess damages in his favor. He shall be construed to have done so unless he gives to the commissioners, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury.

(b) In that event, the commissioners shall institute in the circuit court of the proper county an action to condemn the lands that must be taken or damaged in the making of the improvement. This action shall be in accordance with the proceedings for condemnation of rights-of-way by railroad, telegraph, and telephone companies, with the same right of paying into court a sum to be fixed by the circuit court or judge, and proceeding with the work before assessment by the jury.

(c) If there is more than one (1) claimant to the lands, all claimants may be made parties defendant in the suit, and the fund paid into court, leaving the claimants to contest in that action their respective rights to the fund.

Acts 1909, No. 279, § 8, p. 829; C. & M. Dig., § 3616; Pope's Dig., § 4464; A.S.A. 1947, § 21-516.
Ark. Code Ann. § 14-218-124 — AR Code / Title 14 / Chapter 218 / Section 14-218-124
Appeal from reassessment
Status: in_force

(a) Any owner of real estate located in the district, at any time within five (5) days from the giving of the notice, may appeal from the action of the board of assessors in readjusting or refusing to readjust the assessment against his property by filing with the clerk, in writing, his notice of appeal from the action of the board of assessors. (b) The appeal shall be heard and disposed of at the next meeting of the city council. (c) The city council shall enter upon its minutes the result of its findings on the appeal and shall have a copy of its findings certified to the board of assessors who shall make their assessment conform thereto if any change has been made therein by the council. (d) Any person who shall fail to begin legal proceedings for the purpose of correcting or invalidating the readjustment or any new assessment against his property within thirty (30) days from the publication of the notice provided for in § 14-218-123 shall be forever barred and precluded. Acts 1927, No. 350, § 26; Pope's Dig., § 7425; A.S.A. 1947, § 20-527.

(a) Any owner of real estate located in the district, at any time within five (5) days from the giving of the notice, may appeal from the action of the board of assessors in readjusting or refusing to readjust the assessment against his property by filing with the clerk, in writing, his notice of appeal from the action of the board of assessors.

(b) The appeal shall be heard and disposed of at the next meeting of the city council.

(c) The city council shall enter upon its minutes the result of its findings on the appeal and shall have a copy of its findings certified to the board of assessors who shall make their assessment conform thereto if any change has been made therein by the council.

(d) Any person who shall fail to begin legal proceedings for the purpose of correcting or invalidating the readjustment or any new assessment against his property within thirty (30) days from the publication of the notice provided for in § 14-218-123 shall be forever barred and precluded.

Acts 1927, No. 350, § 26; Pope's Dig., § 7425; A.S.A. 1947, § 20-527.
Ark. Code Ann. § 14-169-305 — AR Code / Title 14 / Chapter 169 / Subchapter 3 / Section 14-169-305
Creation - Deed from county to regional authority
Status: in_force

(a) When any real property of a county housing authority vests in a regional housing authority, as provided in this section, the county housing authority shall execute a deed of such property to the regional housing authority, which thereupon shall file the deed in the office provided for in the filing of deeds. (b) However, nothing contained in this section shall affect the vesting of property in the regional housing authority as provided in § 14-169-304 . Acts 1941, No. 352, § 4; 1943, No. 280, § 2; A.S.A. 1947, § 19-3038.

(a) When any real property of a county housing authority vests in a regional housing authority, as provided in this section, the county housing authority shall execute a deed of such property to the regional housing authority, which thereupon shall file the deed in the office provided for in the filing of deeds.

(b) However, nothing contained in this section shall affect the vesting of property in the regional housing authority as provided in § 14-169-304 .

Acts 1941, No. 352, § 4; 1943, No. 280, § 2; A.S.A. 1947, § 19-3038.
Ark. Code Ann. § 14-140-202 — AR Code / Title 14 / Chapter 140 / Subchapter 2 / Section 14-140-202
Definition
Status: in_force

As used in this subchapter, unless the context otherwise requires, "public market facilities" means accommodations provided by public authority for the display and sale, both wholesale and retail, of farm products, and open to public use with or without charge. Market facilities may consist of lots, buildings, or other structures and accessories. Acts 1949, No. 300, § 2; A.S.A. 1947, § 19-3305.

As used in this subchapter, unless the context otherwise requires, "public market facilities" means accommodations provided by public authority for the display and sale, both wholesale and retail, of farm products, and open to public use with or without charge. Market facilities may consist of lots, buildings, or other structures and accessories.

Acts 1949, No. 300, § 2; A.S.A. 1947, § 19-3305.
Ark. Code Ann. § 14-185-122 — AR Code / Title 14 / Chapter 185 / Section 14-185-122
Bonds - Authorizing resolution
Status: in_force

(a) Each issue of bonds shall be authorized by resolution of the authority issuing the bonds. (b) Priority, between and among successive issues, of the pledge of revenues and mortgage lien may be controlled by the resolutions authorizing the issuance of bonds under this chapter. Acts 1961, No. 439, § 9; 1970 (Ex. Sess.), No. 59, § 1; 1975 (Extended Sess., 1976), No. 1232, § 1; 1981, No. 425, § 34; A.S.A. 1947, § 21-1509; reen. Acts 1987, No. 1017, § 1.

(a) Each issue of bonds shall be authorized by resolution of the authority issuing the bonds.

(b) Priority, between and among successive issues, of the pledge of revenues and mortgage lien may be controlled by the resolutions authorizing the issuance of bonds under this chapter.

Acts 1961, No. 439, § 9; 1970 (Ex. Sess.), No. 59, § 1; 1975 (Extended Sess., 1976), No. 1232, § 1; 1981, No. 425, § 34; A.S.A. 1947, § 21-1509; reen. Acts 1987, No. 1017, § 1.
Ark. Code Ann. § 14-233-115 — AR Code / Title 14 / Chapter 233 / Section 14-233-115
Rights of bondholders
Status: in_force

Any holder or registered owner of bonds or coupons pertaining to the bonds, except to the extent the rights given in this chapter may be restricted by the resolution or trust indenture authorizing or securing the bonds and coupons may, either at law or in equity, by suit, action, mandamus, or other proceeding protect and enforce any and all rights under the laws of the state or granted under this chapter or, to the extent permitted by law, under the resolution or trust indenture authorizing or securing the bonds or under any agreement or other contract executed by a municipality, county, or sanitation authority pursuant to this chapter, and may enforce and compel the performance of all duties required by this chapter or by the resolution or trust indenture to be performed by any municipality, county, or sanitation authority, or by any officer of the foregoing, including the fixing, charging, and collecting of rates, fees, and charges. Acts 1979, No. 699, § 11; A.S.A. 1947, § 82-2741.

Any holder or registered owner of bonds or coupons pertaining to the bonds, except to the extent the rights given in this chapter may be restricted by the resolution or trust indenture authorizing or securing the bonds and coupons may, either at law or in equity, by suit, action, mandamus, or other proceeding protect and enforce any and all rights under the laws of the state or granted under this chapter or, to the extent permitted by law, under the resolution or trust indenture authorizing or securing the bonds or under any agreement or other contract executed by a municipality, county, or sanitation authority pursuant to this chapter, and may enforce and compel the performance of all duties required by this chapter or by the resolution or trust indenture to be performed by any municipality, county, or sanitation authority, or by any officer of the foregoing, including the fixing, charging, and collecting of rates, fees, and charges.

Acts 1979, No. 699, § 11; A.S.A. 1947, § 82-2741.
Ark. Code Ann. § 14-14-811 — AR Code / Title 14 / Chapter 14 / Subchapter 8 / Section 14-14-811
Salary of county judge and emergency management personnel
Status: in_force

(a) The quorum court of each county is authorized to pay a portion of the salary and related matching benefits of the county judge from the county road fund and the county solid waste fund. (b) (1) The portion of the county judge's salary paid from the county road fund shall not exceed fifty percent (50%). (2) The portion paid from the county solid waste fund shall not exceed thirty-four percent (34%). (c) However, the portion to be paid from the county general fund shall be at least one-third (1/3) of the total salary and matching benefits. (d) (1) At the discretion of the county judge, a county may pay a portion of the salary and related matching benefits of personnel of the local emergency management jurisdiction from the county road fund. (2) The portion paid from the county road fund shall not exceed fifty percent (50%). Acts 1987, No. 675, § 2; 1999, No. 725, § 1; 2011, No. 345, § 1.

(a) The quorum court of each county is authorized to pay a portion of the salary and related matching benefits of the county judge from the county road fund and the county solid waste fund.

(b) (1) The portion of the county judge's salary paid from the county road fund shall not exceed fifty percent (50%). (2) The portion paid from the county solid waste fund shall not exceed thirty-four percent (34%).

(1) The portion of the county judge's salary paid from the county road fund shall not exceed fifty percent (50%).

(2) The portion paid from the county solid waste fund shall not exceed thirty-four percent (34%).

(c) However, the portion to be paid from the county general fund shall be at least one-third (1/3) of the total salary and matching benefits.

(d) (1) At the discretion of the county judge, a county may pay a portion of the salary and related matching benefits of personnel of the local emergency management jurisdiction from the county road fund. (2) The portion paid from the county road fund shall not exceed fifty percent (50%).

(1) At the discretion of the county judge, a county may pay a portion of the salary and related matching benefits of personnel of the local emergency management jurisdiction from the county road fund.

(2) The portion paid from the county road fund shall not exceed fifty percent (50%).

Acts 1987, No. 675, § 2; 1999, No. 725, § 1; 2011, No. 345, § 1.
Ark. Code Ann. § 14-164-525 — AR Code / Title 14 / Chapter 164 / Subchapter 5 / Section 14-164-525
Refunding bonds
Status: in_force

(a) Revenue bonds may be issued under this subchapter for the purpose of refunding any obligations issued under this subchapter or similar acts. (b) The refunding bonds may be combined with bonds issued under the provisions of § 14-164-507 into a single issue. (c) When bonds are issued under this section for refunding purposes, such bonds may either be sold or delivered in exchange for the outstanding obligations. (d) If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof. (e) The ordinance or order under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby. (f) The refunding bonds shall be issued and secured in the manner provided for other bonds issued under this subchapter and shall have all the attributes of such bonds. Acts 1985, No. 1017, § 7; A.S.A. 1947, § 13-1279.

(a) Revenue bonds may be issued under this subchapter for the purpose of refunding any obligations issued under this subchapter or similar acts.

(b) The refunding bonds may be combined with bonds issued under the provisions of § 14-164-507 into a single issue.

(c) When bonds are issued under this section for refunding purposes, such bonds may either be sold or delivered in exchange for the outstanding obligations.

(d) If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof.

(e) The ordinance or order under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby.

(f) The refunding bonds shall be issued and secured in the manner provided for other bonds issued under this subchapter and shall have all the attributes of such bonds.

Acts 1985, No. 1017, § 7; A.S.A. 1947, § 13-1279.
Ark. Code Ann. § 14-90-912 — AR Code / Title 14 / Chapter 90 / Subchapter 9 / Section 14-90-912
Fees for filing delinquencies
Status: in_force

(a) The county tax collector, for his services in filing the delinquent list and extending the taxes, penalty, and costs, and in issuing the certificate of redemption, shall be entitled to the sum of twenty-five cents (25¢) per tract for each delinquency. (b) This sum shall be added at the time the delinquent list is filed and shall be collected from the property owner when the delinquent property is redeemed. (c) In the event the property is included in a foreclosure suit, the twenty-five cents (25¢) per tract shall be charged against the delinquent property, taxed as costs, and paid to the collector. Acts 1949, No. 195, § 13; A.S.A. 1947, § 20-418.9.

(a) The county tax collector, for his services in filing the delinquent list and extending the taxes, penalty, and costs, and in issuing the certificate of redemption, shall be entitled to the sum of twenty-five cents (25¢) per tract for each delinquency.

(b) This sum shall be added at the time the delinquent list is filed and shall be collected from the property owner when the delinquent property is redeemed.

(c) In the event the property is included in a foreclosure suit, the twenty-five cents (25¢) per tract shall be charged against the delinquent property, taxed as costs, and paid to the collector.

Acts 1949, No. 195, § 13; A.S.A. 1947, § 20-418.9.
Ark. Code Ann. § 14-14-814 — AR Code / Title 14 / Chapter 14 / Subchapter 8 / Section 14-14-814
Authority to regulate private communities
Status: in_force

(a) Upon the written request of a property owners' association of a private community that is located outside the boundaries of a municipality, a county may by ordinance regulate the health, safety, and welfare of the citizens of the private community within all or any part of the area included in the private community. (b) The quorum court may by ordinance regulate animals upon petition by a majority of landowners or a property owners' association within the private community, including without limitation leash or harness requirements for domestic animals when the animals are outside the animal owner's property. (c) As used in this section, "private community" means a community outside the corporate limits of a municipality but within a platted subdivision or a condominium complex. (d) The quorum court may enforce this section under § 14-14-906 . Amended by Act 2013, No. 567,§ 1, eff. 8/16/2013. Acts 2007, No. 144, § 1.

(a) Upon the written request of a property owners' association of a private community that is located outside the boundaries of a municipality, a county may by ordinance regulate the health, safety, and welfare of the citizens of the private community within all or any part of the area included in the private community.

(b) The quorum court may by ordinance regulate animals upon petition by a majority of landowners or a property owners' association within the private community, including without limitation leash or harness requirements for domestic animals when the animals are outside the animal owner's property.

(c) As used in this section, "private community" means a community outside the corporate limits of a municipality but within a platted subdivision or a condominium complex.

(d) The quorum court may enforce this section under § 14-14-906 .

Amended by Act 2013, No. 567,§ 1, eff. 8/16/2013.

Acts 2007, No. 144, § 1.
Ark. Code Ann. § 14-143-110 — AR Code / Title 14 / Chapter 143 / Section 14-143-110
Issuance of revenue bonds - Authorization
Status: in_force

(a) Authorities are authorized to use any available revenues for the accomplishment of the purposes and the implementation of the powers authorized by this chapter, including the proceeds of revenue bonds issued from time to time pursuant to the provisions of this chapter, either alone or together with other available funds and revenues. (b) The amount of each issue of bonds issued may be sufficient to pay: (1) The costs of accomplishing the purposes for which it is being issued; (2) The cost of issuing the bonds; (3) The amount necessary for a reserve, if it is determined to be desirable in favorably marketing the bonds; (4) The amount, if any, necessary to provide for debt service on the bonds until revenues for the payment thereof are available; and (5) Any other costs and expenditures of whatever nature incidental to the accomplishment of the specified purposes. Acts 1997, No. 690, § 10.

(a) Authorities are authorized to use any available revenues for the accomplishment of the purposes and the implementation of the powers authorized by this chapter, including the proceeds of revenue bonds issued from time to time pursuant to the provisions of this chapter, either alone or together with other available funds and revenues.

(b) The amount of each issue of bonds issued may be sufficient to pay: (1) The costs of accomplishing the purposes for which it is being issued; (2) The cost of issuing the bonds; (3) The amount necessary for a reserve, if it is determined to be desirable in favorably marketing the bonds; (4) The amount, if any, necessary to provide for debt service on the bonds until revenues for the payment thereof are available; and (5) Any other costs and expenditures of whatever nature incidental to the accomplishment of the specified purposes.

(1) The costs of accomplishing the purposes for which it is being issued;

(2) The cost of issuing the bonds;

(3) The amount necessary for a reserve, if it is determined to be desirable in favorably marketing the bonds;

(4) The amount, if any, necessary to provide for debt service on the bonds until revenues for the payment thereof are available; and

(5) Any other costs and expenditures of whatever nature incidental to the accomplishment of the specified purposes.

Acts 1997, No. 690, § 10.