Ark. Code Ann. § 14-120-401 — AR Code / Title 14 / Chapter 120 / Subchapter 4 / Section 14-120-401
Legislative intent
Status: in_force

Sections 14-120-402 - 14-120-408 of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension and collection of taxes and assessments that may be adopted by any board of directors which now collects taxes and assessments in a manner other than provided for by this subchapter. Acts 1980 (1st Ex. Sess.), No. 19, § 3; A.S.A. 1947, § 21-859.2.

Sections 14-120-402 - 14-120-408 of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension and collection of taxes and assessments that may be adopted by any board of directors which now collects taxes and assessments in a manner other than provided for by this subchapter.

Acts 1980 (1st Ex. Sess.), No. 19, § 3; A.S.A. 1947, § 21-859.2.
Ark. Code Ann. § 14-386-122 — AR Code / Title 14 / Chapter 386 / Subchapter 1 / Section 14-386-122
[Repealed]
Status: repealed

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023. Acts 1891, No. 158, § 25, p. 272; C. & M. Dig., § 4665; Pope's Dig., § 5753; A.S.A. 1947, § 78-1308.

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023.

Acts 1891, No. 158, § 25, p. 272; C. & M. Dig., § 4665; Pope's Dig., § 5753; A.S.A. 1947, § 78-1308.
Ark. Code Ann. § 14-78-107 — AR Code / Title 14 / Chapter 78 / Section 14-78-107
Obligations are negotiable instruments
Status: in_force

Unless set forth in the ordinance, obligation, or short-term financing agreement, all obligations issued under the provisions of this chapter are negotiable instruments within the meaning of the negotiable instruments law of the state. Acts 2001, No. 1808, § 7.

Unless set forth in the ordinance, obligation, or short-term financing agreement, all obligations issued under the provisions of this chapter are negotiable instruments within the meaning of the negotiable instruments law of the state.

Acts 2001, No. 1808, § 7.
Ark. Code Ann. § 14-90-1303 — AR Code / Title 14 / Chapter 90 / Subchapter 13 / Section 14-90-1303
Deed after expiration of redemption period
Status: in_force

(a) (1) If any lands sold under this act shall not be redeemed within the time allowed in it, the court in which the suit is brought for the condemnation thereof shall direct a commissioner to execute a deed to the purchaser or his assignee, which may be in the following words: Click here to view form. (2) The deed shall be executed by the commissioner in the same manner as other deeds are required to be executed in cases of sale made under decrees of courts of chancery. (b) (1) The deed shall be prima facie evidence that all things were done that were necessary to make good the sale and conveyance for the transfer of an estate in fee simple. (2) (A) Unless the tax has in fact been paid, irregularities which could have been corrected by appeal shall not suffice to impair the validity of the commissioner's deed. (B) If the name of the owner of record is used, failure to use the name of the true owner shall not impair the validity of the proceeding of the commissioner's deed. (c) The deed mentioned in this section shall only be made on the filing of the certificate of purchase in the court unless proof of the loss of that certificate shall be made to the satisfaction of the court. Acts 1881, No. 84, §§ 22, 23, p. 161; C. & M. Dig., §§ 5692-5695; Pope's Dig., § 7334; Acts 1949, No. 195, § 22; A.S.A. 1947, §§ 20-450, 20-451.

(a) (1) If any lands sold under this act shall not be redeemed within the time allowed in it, the court in which the suit is brought for the condemnation thereof shall direct a commissioner to execute a deed to the purchaser or his assignee, which may be in the following words: Click here to view form. (2) The deed shall be executed by the commissioner in the same manner as other deeds are required to be executed in cases of sale made under decrees of courts of chancery.

(1) If any lands sold under this act shall not be redeemed within the time allowed in it, the court in which the suit is brought for the condemnation thereof shall direct a commissioner to execute a deed to the purchaser or his assignee, which may be in the following words: Click here to view form.

Click here to view form.

(2) The deed shall be executed by the commissioner in the same manner as other deeds are required to be executed in cases of sale made under decrees of courts of chancery.

(b) (1) The deed shall be prima facie evidence that all things were done that were necessary to make good the sale and conveyance for the transfer of an estate in fee simple. (2) (A) Unless the tax has in fact been paid, irregularities which could have been corrected by appeal shall not suffice to impair the validity of the commissioner's deed. (B) If the name of the owner of record is used, failure to use the name of the true owner shall not impair the validity of the proceeding of the commissioner's deed.

(1) The deed shall be prima facie evidence that all things were done that were necessary to make good the sale and conveyance for the transfer of an estate in fee simple.

(2) (A) Unless the tax has in fact been paid, irregularities which could have been corrected by appeal shall not suffice to impair the validity of the commissioner's deed. (B) If the name of the owner of record is used, failure to use the name of the true owner shall not impair the validity of the proceeding of the commissioner's deed.

(A) Unless the tax has in fact been paid, irregularities which could have been corrected by appeal shall not suffice to impair the validity of the commissioner's deed.

(B) If the name of the owner of record is used, failure to use the name of the true owner shall not impair the validity of the proceeding of the commissioner's deed.

(c) The deed mentioned in this section shall only be made on the filing of the certificate of purchase in the court unless proof of the loss of that certificate shall be made to the satisfaction of the court.

Acts 1881, No. 84, §§ 22, 23, p. 161; C. & M. Dig., §§ 5692-5695; Pope's Dig., § 7334; Acts 1949, No. 195, § 22; A.S.A. 1947, §§ 20-450, 20-451.

90_1303_1 - Attachment
Ark. Code Ann. § 14-386-116 — AR Code / Title 14 / Chapter 386 / Subchapter 1 / Section 14-386-116
[Repealed]
Status: repealed

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023. Acts 1891, No. 158, § 14, p. 272; C. & M. Dig., § 4673; Pope's Dig., § 5761; A.S.A. 1947, § 78-1315.

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023.

Acts 1891, No. 158, § 14, p. 272; C. & M. Dig., § 4673; Pope's Dig., § 5761; A.S.A. 1947, § 78-1315.
Ark. Code Ann. § 14-250-108 — AR Code / Title 14 / Chapter 250 / Section 14-250-108
Hearing on petition - Appeal
Status: in_force

(a) Upon the date and at the time and place named in the notice, the circuit court shall meet, and shall hear all persons who wish to appear and advocate or resist the establishment of the district and, if the court, after being satisfied as to the sufficiency of the petition and the proceedings thereon, finds and deems it is in the best interests of the persons residing or owning property within the boundaries of the proposed district that the district be established under the terms of this chapter, then the court shall enter its order establishing a district embracing the territory described in the petition, subject to all the terms and provisions in this chapter, and designating a name for the wastewater district. The order establishing the wastewater district shall have all the force and effect of a judgment. (b) Any person aggrieved by the entry of the order by the court may appeal, as in other cases of appeal to the Supreme Court, from the order within thirty (30) days after the order has been made, but, if no appeal is taken within that time, the order authorizing and creating the district shall be deemed conclusive and any person residing in the district may, in like manner and time appeal from any order refusing to establish the district. Acts 1983, No. 608, § 5; A.S.A. 1947, § 20-2305.

(a) Upon the date and at the time and place named in the notice, the circuit court shall meet, and shall hear all persons who wish to appear and advocate or resist the establishment of the district and, if the court, after being satisfied as to the sufficiency of the petition and the proceedings thereon, finds and deems it is in the best interests of the persons residing or owning property within the boundaries of the proposed district that the district be established under the terms of this chapter, then the court shall enter its order establishing a district embracing the territory described in the petition, subject to all the terms and provisions in this chapter, and designating a name for the wastewater district. The order establishing the wastewater district shall have all the force and effect of a judgment.

(b) Any person aggrieved by the entry of the order by the court may appeal, as in other cases of appeal to the Supreme Court, from the order within thirty (30) days after the order has been made, but, if no appeal is taken within that time, the order authorizing and creating the district shall be deemed conclusive and any person residing in the district may, in like manner and time appeal from any order refusing to establish the district.

Acts 1983, No. 608, § 5; A.S.A. 1947, § 20-2305.
Ark. Code Ann. § 14-57-103 — AR Code / Title 14 / Chapter 57 / Subchapter 1 / Section 14-57-103
Regulation of tire width
Status: in_force

The city council shall have the power, in cities of the first class, to prescribe, by ordinance, the width of the tire of all wagons, carts, drays, and other vehicles used in transportation of persons or articles from one (1) part of the city to another, or in the transportation of coal, wood, stone, lumber, or iron into the city. Acts 1875, No. 1, § 7, p. 1; C. & M. Dig., § 7597; Pope's Dig., § 9683; A.S.A. 1947, § 19-3501.

The city council shall have the power, in cities of the first class, to prescribe, by ordinance, the width of the tire of all wagons, carts, drays, and other vehicles used in transportation of persons or articles from one (1) part of the city to another, or in the transportation of coal, wood, stone, lumber, or iron into the city.

Acts 1875, No. 1, § 7, p. 1; C. & M. Dig., § 7597; Pope's Dig., § 9683; A.S.A. 1947, § 19-3501.
Ark. Code Ann. § 14-269-203 — AR Code / Title 14 / Chapter 269 / Subchapter 2 / Section 14-269-203
Commissioners - Powers and duties
Status: in_force

(a) The commissioners appointed pursuant to this subchapter shall have full and complete authority to build, manage, operate, maintain, and keep in a good state of repair any municipal buildings deemed necessary to carry on a recreation park for the municipality including the building of swimming pools, field houses, stadiums, zoos, or other buildings necessary to carry on the recreational park. (b) The commissioners shall have full and complete charge of the buildings and grounds, including the right to control and permit, or refuse to permit, such public gatherings or other meetings or affairs, as the commissioners shall see fit and deem to be in the best interests of the city. (c) The commissioners shall have the right to employ or remove managers, janitors, and other employees of whatsoever nature, kind, or character and to fix, regulate, and pay their salaries since it is the intention of this subchapter to vest in the commissioners the authority to build, operate, manage, maintain, and control the municipal recreational park and to have full and complete charge thereof. (d) The commissioners shall not have the authority or power to sell, mortgage, or encumber the property unless otherwise authorized by the statutes of Arkansas. (e) The commissioners shall have the exclusive right and power to make purchases of all supplies, apparatus, and other property and things requisite and necessary for the management and operation of the recreational park, including the construction thereof and repairs and additions thereto. (f) The commissioners shall have the authority to enter into contracts with persons, firms, corporations, or organizations for the use of recreational park buildings or parts thereof. Acts 1947, No. 348, §§ 5-7; A.S.A. 1947, §§ 19-3610 -- 19-3612.

(a) The commissioners appointed pursuant to this subchapter shall have full and complete authority to build, manage, operate, maintain, and keep in a good state of repair any municipal buildings deemed necessary to carry on a recreation park for the municipality including the building of swimming pools, field houses, stadiums, zoos, or other buildings necessary to carry on the recreational park.

(b) The commissioners shall have full and complete charge of the buildings and grounds, including the right to control and permit, or refuse to permit, such public gatherings or other meetings or affairs, as the commissioners shall see fit and deem to be in the best interests of the city.

(c) The commissioners shall have the right to employ or remove managers, janitors, and other employees of whatsoever nature, kind, or character and to fix, regulate, and pay their salaries since it is the intention of this subchapter to vest in the commissioners the authority to build, operate, manage, maintain, and control the municipal recreational park and to have full and complete charge thereof.

(d) The commissioners shall not have the authority or power to sell, mortgage, or encumber the property unless otherwise authorized by the statutes of Arkansas.

(e) The commissioners shall have the exclusive right and power to make purchases of all supplies, apparatus, and other property and things requisite and necessary for the management and operation of the recreational park, including the construction thereof and repairs and additions thereto.

(f) The commissioners shall have the authority to enter into contracts with persons, firms, corporations, or organizations for the use of recreational park buildings or parts thereof.

Acts 1947, No. 348, §§ 5-7; A.S.A. 1947, §§ 19-3610 -- 19-3612.
Ark. Code Ann. § 14-86-1304 — AR Code / Title 14 / Chapter 86 / Subchapter 13 / Section 14-86-1304
Fee for recording abolished
Status: in_force

The fee of the chancery clerk for filing and recording the delinquent lists of assessments of any improvement district certified to the chancery clerk's office by any person, board, or officer is abolished. Acts 1941, No. 449, § 1; A.S.A. 1947, § 20-1131.

The fee of the chancery clerk for filing and recording the delinquent lists of assessments of any improvement district certified to the chancery clerk's office by any person, board, or officer is abolished.

Acts 1941, No. 449, § 1; A.S.A. 1947, § 20-1131.
Ark. Code Ann. § 14-14-402 — AR Code / Title 14 / Chapter 14 / Subchapter 4 / Section 14-14-402
Number of districts
Status: in_force

The number of convenient quorum court districts to be established in each county shall be determined according to the following population categories: Quorum Court Districts Population 9 0 to 19,999 11 20,000 to 49,999 13 50,000 to 199,999 15 200,000 and above Acts 1977, No. 742, § 33; 1979, No. 413, § 4; A.S.A. 1947, § 17-3402.

The number of convenient quorum court districts to be established in each county shall be determined according to the following population categories:

Quorum Court Districts Population 9 0 to 19,999 11 20,000 to 49,999 13 50,000 to 199,999 15 200,000 and above

Quorum Court Districts

Population

9

0 to 19,999

11

20,000 to 49,999

13

50,000 to 199,999

15

200,000 and above

Acts 1977, No. 742, § 33; 1979, No. 413, § 4; A.S.A. 1947, § 17-3402.
Ark. Code Ann. § 14-123-415 — AR Code / Title 14 / Chapter 123 / Subchapter 4 / Section 14-123-415
Decree - Sale of land
Status: in_force

(a) In all cases where notice has been properly given as set out in § 14-123-413 and where no answer has been filed, or, if filed and the cause decided for the plaintiff, the court by its decree shall: (1) Grant the relief as prayed in the complaint; (2) Direct the commissioner to sell the land described in the decree at the courthouse door of the county wherein the decree is entered, at public outcry, to the highest bidder for cash in hand, after having first advertised the sale weekly for two (2) weeks, consecutively, in some newspaper published in the county, if there is one. If no newspaper is published in the county, then the advertisement shall be published in some newspaper of an adjoining county. The advertisement may include all the lands described in the decree. (b) If all of the lands be not sold on the day as advertised, the sale shall be continued from day to day until completed. (c) The commissioner shall by proper deeds convey to the purchasers the lands so sold, and the titles to the lands shall thereupon become vested in the purchasers as against all others whomsoever, saving to infants and insane persons having no guardians or curators, but who now have the rights by law to appear and except to the proceedings within twelve (12) months after their disabilities are removed. (d) In any case where lands are offered for sale by the commissioner as provided by this act, and the sum of the assessment due, together with interests, costs, and penalty, is not bid for the lands, the commissioner shall bid the lands off in the name of the plaintiff levee district, bidding therefor the whole amount due as aforesaid, and shall execute his deed therefor, as in all other cases under this act, conveying the lands to the plaintiff levee district. The deed, when duly executed in conformity with the provisions of this act and recorded shall be received as evidence in all cases showing an indefeasible title in the purchasers, unassailable either in law or equity. 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) In all cases where notice has been properly given as set out in § 14-123-413 and where no answer has been filed, or, if filed and the cause decided for the plaintiff, the court by its decree shall: (1) Grant the relief as prayed in the complaint; (2) Direct the commissioner to sell the land described in the decree at the courthouse door of the county wherein the decree is entered, at public outcry, to the highest bidder for cash in hand, after having first advertised the sale weekly for two (2) weeks, consecutively, in some newspaper published in the county, if there is one. If no newspaper is published in the county, then the advertisement shall be published in some newspaper of an adjoining county. The advertisement may include all the lands described in the decree.

(1) Grant the relief as prayed in the complaint;

(2) Direct the commissioner to sell the land described in the decree at the courthouse door of the county wherein the decree is entered, at public outcry, to the highest bidder for cash in hand, after having first advertised the sale weekly for two (2) weeks, consecutively, in some newspaper published in the county, if there is one. If no newspaper is published in the county, then the advertisement shall be published in some newspaper of an adjoining county. The advertisement may include all the lands described in the decree.

(b) If all of the lands be not sold on the day as advertised, the sale shall be continued from day to day until completed.

(c) The commissioner shall by proper deeds convey to the purchasers the lands so sold, and the titles to the lands shall thereupon become vested in the purchasers as against all others whomsoever, saving to infants and insane persons having no guardians or curators, but who now have the rights by law to appear and except to the proceedings within twelve (12) months after their disabilities are removed.

(d) In any case where lands are offered for sale by the commissioner as provided by this act, and the sum of the assessment due, together with interests, costs, and penalty, is not bid for the lands, the commissioner shall bid the lands off in the name of the plaintiff levee district, bidding therefor the whole amount due as aforesaid, and shall execute his deed therefor, as in all other cases under this act, conveying the lands to the plaintiff levee district. The deed, when duly executed in conformity with the provisions of this act and recorded shall be received as evidence in all cases showing an indefeasible title in the purchasers, unassailable either in law or equity.

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.
Ark. Code Ann. § 14-265-109 — AR Code / Title 14 / Chapter 265 / Section 14-265-109
Bonds - Default in payment
Status: in_force

(a) In the event of a default in the payment of the principal of, or interest on, any revenue bonds issued under this chapter, any court having jurisdiction may appoint a receiver to take charge of the land, buildings, or facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of revenue bonds issued under this chapter, upon which land, buildings, or facilities, or any part thereof, there is a mortgage lien securing the revenue bonds with reference to which there is a default in the payment of principal or interest. (b) The receiver shall have the power to operate and maintain the land, buildings, or facilities, to charge and collect rates or rents sufficient to provide for the payment of the principal of and interest on the bonds, after providing for the payment of any cost of receivership and operating expenses of the land, buildings, or facilities, and to apply the income and revenues derived from the land, buildings, or facilities in conformity with this chapter and the ordinance, order, or indenture authorizing or securing the bonds. (c) When the default has been cured, the receivership shall be ended and the properties returned to the municipality or county. (d) The relief afforded by this section shall be construed to be in addition and supplemental to the remedies that may be afforded the trustee for the bondholders and the bondholders in the ordinance, order, or indenture authorizing or securing the bonds and shall be so granted and administered as to accord full recognition to priority rights of bondholders as to the pledge or revenues from, and mortgage lien on, the land, buildings, or facilities as specified in, and fixed by, the ordinances, orders, or indentures authorizing or securing successive bond issues. Acts 1961, No. 175, § 7; A.S.A. 1947, § 19-4719.

(a) In the event of a default in the payment of the principal of, or interest on, any revenue bonds issued under this chapter, any court having jurisdiction may appoint a receiver to take charge of the land, buildings, or facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of revenue bonds issued under this chapter, upon which land, buildings, or facilities, or any part thereof, there is a mortgage lien securing the revenue bonds with reference to which there is a default in the payment of principal or interest.

(b) The receiver shall have the power to operate and maintain the land, buildings, or facilities, to charge and collect rates or rents sufficient to provide for the payment of the principal of and interest on the bonds, after providing for the payment of any cost of receivership and operating expenses of the land, buildings, or facilities, and to apply the income and revenues derived from the land, buildings, or facilities in conformity with this chapter and the ordinance, order, or indenture authorizing or securing the bonds.

(c) When the default has been cured, the receivership shall be ended and the properties returned to the municipality or county.

(d) The relief afforded by this section shall be construed to be in addition and supplemental to the remedies that may be afforded the trustee for the bondholders and the bondholders in the ordinance, order, or indenture authorizing or securing the bonds and shall be so granted and administered as to accord full recognition to priority rights of bondholders as to the pledge or revenues from, and mortgage lien on, the land, buildings, or facilities as specified in, and fixed by, the ordinances, orders, or indentures authorizing or securing successive bond issues.

Acts 1961, No. 175, § 7; A.S.A. 1947, § 19-4719.
Ark. Code Ann. § 14-387-101 — AR Code / Title 14 / Chapter 387 / Subchapter 1 / Section 14-387-101
Payment of expenses
Status: in_force

(a) In no case shall the county be liable for any costs by reason of any county or subdivision availing or attempting to avail itself of this subchapter and subchapter 2 of this chapter. (b) In all cases the whole expense shall be paid by the petitioners. Acts 1883, No. 57, § 15, p. 81; C. & M. Dig., § 319; Pope's Dig., § 333; A.S.A. 1947, § 78-1427.

(a) In no case shall the county be liable for any costs by reason of any county or subdivision availing or attempting to avail itself of this subchapter and subchapter 2 of this chapter.

(b) In all cases the whole expense shall be paid by the petitioners.

Acts 1883, No. 57, § 15, p. 81; C. & M. Dig., § 319; Pope's Dig., § 333; A.S.A. 1947, § 78-1427.
Ark. Code Ann. § 14-235-216 — AR Code / Title 14 / Chapter 235 / Subchapter 2 / Section 14-235-216
Terms, execution, and sale of bonds
Status: in_force

(a) (1) Revenue bonds issued under this subchapter shall bear interest at such rate or rates, payable annually or at shorter intervals, and shall mature at such time or times as may be determined by ordinance. (2) The bonds may be made redeemable before maturity, at the option of the municipality, to be exercised by the sewer committee, at not more than the par value thereof and a premium of five percent (5%), under such terms and conditions as may be fixed by the ordinance authorizing the issuance of the bonds. (3) The principal and interest of the bonds may be made payable in any lawful medium. (4) The ordinance shall determine the form of the bonds, including the interest coupons to be attached to them, and shall fix the denomination or denominations of the bonds and the place or places of payment of the principal and interest of them, which may be at any bank or trust company within or without the state. (5) The bonds shall contain a statement on their face that the municipality shall not be obligated to pay them or the interest on them except from the special fund provided from the net revenues of the works. (6) All such bonds shall be, shall have, and are declared to have all the qualities and incidents of negotiable instruments under the negotiable instruments laws of the state. (7) (A) The bonds shall be exempt from all taxation, state, county, and municipal. (B) This exemption shall include income taxation and inheritance taxation, as well as all forms of property taxation. (8) Provisions may be made for the registration of any of the bonds in the name of the owner as to principal alone. (b) Bonds shall be executed in the same manner as other bonds issued by municipalities are executed. (c) (1) The bonds shall be sold by the sewer committee in such manner as may be determined to be for the best interests of the municipality and subject to the approval of the municipal council or the committee. (2) Any surplus of bond proceeds over and above the cost of the works shall be paid into the sinking fund provided for in § 14-235-221 . (3) If the proceeds of the bonds, by error or calculation or otherwise, shall be less than the cost of the works, additional bonds may in like manner, be issued to provide the amount of the deficit and, unless otherwise provided in the ordinance authorizing the issuance of the bonds first issued or in the trust indenture executed in connection with them, shall be deemed to be the same issue as the antecedent bonds, secured by a lien of equal rank and in all other respects upon a parity with them. (4) Prior to the preparation of the definitive bonds, temporary bonds may, under like restrictions, be issued with or without coupons, exchangeable for definitive bonds upon the issuance of the latter. Acts 1933, No. 132, § 8; Pope's Dig., § 9984; Acts 1970 (Ex. Sess.), No. 46, § 1; 1975, No. 225, § 17; 1981, No. 425, § 17; A.S.A. 1947, § 19-4108.

(a) (1) Revenue bonds issued under this subchapter shall bear interest at such rate or rates, payable annually or at shorter intervals, and shall mature at such time or times as may be determined by ordinance. (2) The bonds may be made redeemable before maturity, at the option of the municipality, to be exercised by the sewer committee, at not more than the par value thereof and a premium of five percent (5%), under such terms and conditions as may be fixed by the ordinance authorizing the issuance of the bonds. (3) The principal and interest of the bonds may be made payable in any lawful medium. (4) The ordinance shall determine the form of the bonds, including the interest coupons to be attached to them, and shall fix the denomination or denominations of the bonds and the place or places of payment of the principal and interest of them, which may be at any bank or trust company within or without the state. (5) The bonds shall contain a statement on their face that the municipality shall not be obligated to pay them or the interest on them except from the special fund provided from the net revenues of the works. (6) All such bonds shall be, shall have, and are declared to have all the qualities and incidents of negotiable instruments under the negotiable instruments laws of the state. (7) (A) The bonds shall be exempt from all taxation, state, county, and municipal. (B) This exemption shall include income taxation and inheritance taxation, as well as all forms of property taxation. (8) Provisions may be made for the registration of any of the bonds in the name of the owner as to principal alone.

(1) Revenue bonds issued under this subchapter shall bear interest at such rate or rates, payable annually or at shorter intervals, and shall mature at such time or times as may be determined by ordinance.

(2) The bonds may be made redeemable before maturity, at the option of the municipality, to be exercised by the sewer committee, at not more than the par value thereof and a premium of five percent (5%), under such terms and conditions as may be fixed by the ordinance authorizing the issuance of the bonds.

(3) The principal and interest of the bonds may be made payable in any lawful medium.

(4) The ordinance shall determine the form of the bonds, including the interest coupons to be attached to them, and shall fix the denomination or denominations of the bonds and the place or places of payment of the principal and interest of them, which may be at any bank or trust company within or without the state.

(5) The bonds shall contain a statement on their face that the municipality shall not be obligated to pay them or the interest on them except from the special fund provided from the net revenues of the works.

(6) All such bonds shall be, shall have, and are declared to have all the qualities and incidents of negotiable instruments under the negotiable instruments laws of the state.

(7) (A) The bonds shall be exempt from all taxation, state, county, and municipal. (B) This exemption shall include income taxation and inheritance taxation, as well as all forms of property taxation.

(A) The bonds shall be exempt from all taxation, state, county, and municipal.

(B) This exemption shall include income taxation and inheritance taxation, as well as all forms of property taxation.

(8) Provisions may be made for the registration of any of the bonds in the name of the owner as to principal alone.

(b) Bonds shall be executed in the same manner as other bonds issued by municipalities are executed.

(c) (1) The bonds shall be sold by the sewer committee in such manner as may be determined to be for the best interests of the municipality and subject to the approval of the municipal council or the committee. (2) Any surplus of bond proceeds over and above the cost of the works shall be paid into the sinking fund provided for in § 14-235-221 . (3) If the proceeds of the bonds, by error or calculation or otherwise, shall be less than the cost of the works, additional bonds may in like manner, be issued to provide the amount of the deficit and, unless otherwise provided in the ordinance authorizing the issuance of the bonds first issued or in the trust indenture executed in connection with them, shall be deemed to be the same issue as the antecedent bonds, secured by a lien of equal rank and in all other respects upon a parity with them. (4) Prior to the preparation of the definitive bonds, temporary bonds may, under like restrictions, be issued with or without coupons, exchangeable for definitive bonds upon the issuance of the latter.

(1) The bonds shall be sold by the sewer committee in such manner as may be determined to be for the best interests of the municipality and subject to the approval of the municipal council or the committee.

(2) Any surplus of bond proceeds over and above the cost of the works shall be paid into the sinking fund provided for in § 14-235-221 .

(3) If the proceeds of the bonds, by error or calculation or otherwise, shall be less than the cost of the works, additional bonds may in like manner, be issued to provide the amount of the deficit and, unless otherwise provided in the ordinance authorizing the issuance of the bonds first issued or in the trust indenture executed in connection with them, shall be deemed to be the same issue as the antecedent bonds, secured by a lien of equal rank and in all other respects upon a parity with them.

(4) Prior to the preparation of the definitive bonds, temporary bonds may, under like restrictions, be issued with or without coupons, exchangeable for definitive bonds upon the issuance of the latter.

Acts 1933, No. 132, § 8; Pope's Dig., § 9984; Acts 1970 (Ex. Sess.), No. 46, § 1; 1975, No. 225, § 17; 1981, No. 425, § 17; A.S.A. 1947, § 19-4108.
Ark. Code Ann. § 14-25-112 — AR Code / Title 14 / Chapter 25 / Subchapter 1 / Section 14-25-112
Sheriff
Status: in_force

(a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 - 14-25-108 , shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account. (b) (1) Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written. (2) (A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account. (B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee. (3) The cash disbursements 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 the receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts. (2) If mechanical receipting devices such as cash registers are used, 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 disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. (2) The cash disbursements 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. (e) The sheriff shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made. (f) The sheriff shall provide a copy of the reconciled cash disbursements journal and a copy of the reconciled cash receipts journal to the county treasurer by the tenth day of each calendar month for the county sheriff's communications facility and equipment fund or other fund that may not be on the books of the county treasurer. (g) Arkansas Legislative Audit shall review for substantial compliance with this section. Amended by Act 2015, No. 741,§ 2, eff. 1/1/2016. Amended by Act 2013, No. 1158,§ 2, eff. 8/16/2013. Acts 1973, No. 173, § 13; A.S.A. 1947, § 17-1813; Acts 2009, No. 287, § 7.

(a) The sheriff, in addition to following the procedures and requirements of §§ 14-25-101 - 14-25-108 , shall establish and maintain a cash receipts journal and a cash disbursements journal for each bank account.

(b) (1) Checks written shall be recorded in a cash disbursements journal that indicates the date, payee, check number, and amount of each check written. (2) (A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account. (B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee. (3) The cash disbursements journal shall also contain the classification of the disbursement.

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

(2) (A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account. (B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee.

(A) A debit card may be issued to a released inmate rather than a check for the balance in his or her account in order to dispose of the inmate's commissary trust account.

(B) If a debit card is issued rather than a check, proper accounting of the funds must still be maintained in compliance with the written procedures established by the Legislative Joint Auditing Committee.

(3) The cash disbursements 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 the receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts. (2) If mechanical receipting devices such as cash registers are used, 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 the receipt; (B) Identification of payor; (C) Receipt number; (D) Total amount received; and (E) Classification of receipts.

(A) Date of the receipt;

(B) Identification of payor;

(C) Receipt number;

(D) Total amount received; and

(E) Classification of receipts.

(2) If mechanical receipting devices such as cash registers are used, 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 disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis. (2) The cash disbursements 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 disbursements journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.

(2) The cash disbursements 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.

(e) The sheriff shall be required to maintain such books and records as prescribed by this chapter and shall keep all books and records posted on a current basis, making an entry into the cash receipts journal for all items of cash receipts and an entry into the cash disbursements journal for each disbursement made.

(f) The sheriff shall provide a copy of the reconciled cash disbursements journal and a copy of the reconciled cash receipts journal to the county treasurer by the tenth day of each calendar month for the county sheriff's communications facility and equipment fund or other fund that may not be on the books of the county treasurer.

(g) Arkansas Legislative Audit shall review for substantial compliance with this section.

Amended by Act 2015, No. 741,§ 2, eff. 1/1/2016.

Amended by Act 2013, No. 1158,§ 2, eff. 8/16/2013.

Acts 1973, No. 173, § 13; A.S.A. 1947, § 17-1813; Acts 2009, No. 287, § 7.
Ark. Code Ann. § 14-117-407 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-407
Alteration of plans
Status: in_force

The board may at any time alter the plans for improvement, but before constructing the work according to the changed plans, the changed plans shall be filed with the circuit or chancery clerk and notice of the filing shall be given by publication for one (1) insertion in some newspaper issued and having a bona fide circulation in each of the counties in which there are lands within the district. Acts 1949, No. 329, § 18; A.S.A. 1947, § 21-918.

The board may at any time alter the plans for improvement, but before constructing the work according to the changed plans, the changed plans shall be filed with the circuit or chancery clerk and notice of the filing shall be given by publication for one (1) insertion in some newspaper issued and having a bona fide circulation in each of the counties in which there are lands within the district.

Acts 1949, No. 329, § 18; A.S.A. 1947, § 21-918.
Ark. Code Ann. § 14-121-809 — AR Code / Title 14 / Chapter 121 / Subchapter 8 / Section 14-121-809
Construction, reconstruction, replacement, and repair of certain levees and setbacks
Status: in_force

(a) All drainage districts organized under special acts of the General Assembly are given authority to construct, reconstruct, repair, and replace levees and to construct setbacks abutting drainage ditches whenever deemed necessary and proper by the board of directors of the district for the benefit of the lands of the district in securing better drainage for those lands and preventing overflows and destruction of the crops and the erosion of lands within the district. They are given the power of eminent domain over such lands as may be necessary for the purpose. (b) The drainage districts shall have a further right and authority to obligate the district to maintain and keep in proper repair any levees which may be constructed, reconstructed, repaired, or replaced within the district by the federal government for the benefit of the lands within the district and to further obligate the district to keep its drainage ditches and their outlets free of obstructions. Acts 1945, No. 213, §§ 1, 2; A.S.A. 1947, §§ 21-570, 21-571.

(a) All drainage districts organized under special acts of the General Assembly are given authority to construct, reconstruct, repair, and replace levees and to construct setbacks abutting drainage ditches whenever deemed necessary and proper by the board of directors of the district for the benefit of the lands of the district in securing better drainage for those lands and preventing overflows and destruction of the crops and the erosion of lands within the district. They are given the power of eminent domain over such lands as may be necessary for the purpose.

(b) The drainage districts shall have a further right and authority to obligate the district to maintain and keep in proper repair any levees which may be constructed, reconstructed, repaired, or replaced within the district by the federal government for the benefit of the lands within the district and to further obligate the district to keep its drainage ditches and their outlets free of obstructions.

Acts 1945, No. 213, §§ 1, 2; A.S.A. 1947, §§ 21-570, 21-571.
Ark. Code Ann. § 14-56-404 — AR Code / Title 14 / Chapter 56 / Subchapter 4 / Section 14-56-404
Planning commission created
Status: in_force

(a) (1) The legislative body of the municipality may create a planning commission of not less than five (5) members, of whom at least two-thirds (2/3) shall not hold any other municipal office or appointment except membership in the board of adjustment or a joint planning agency. (2) A city of the second class or an incorporated town may elect by ordinance to allow the city council to serve as the planning commission and board of adjustment under this subchapter. (b) The legislative body may confer on the commission the powers necessary to carry out the municipal plan. Acts 1957, No. 186, § 1; 1963, No. 36, § 1; A.S.A. 1947, § 19-2825; Acts 2011, No. 280, § 1.

(a) (1) The legislative body of the municipality may create a planning commission of not less than five (5) members, of whom at least two-thirds (2/3) shall not hold any other municipal office or appointment except membership in the board of adjustment or a joint planning agency. (2) A city of the second class or an incorporated town may elect by ordinance to allow the city council to serve as the planning commission and board of adjustment under this subchapter.

(1) The legislative body of the municipality may create a planning commission of not less than five (5) members, of whom at least two-thirds (2/3) shall not hold any other municipal office or appointment except membership in the board of adjustment or a joint planning agency.

(2) A city of the second class or an incorporated town may elect by ordinance to allow the city council to serve as the planning commission and board of adjustment under this subchapter.

(b) The legislative body may confer on the commission the powers necessary to carry out the municipal plan.

Acts 1957, No. 186, § 1; 1963, No. 36, § 1; A.S.A. 1947, § 19-2825; Acts 2011, No. 280, § 1.
Ark. Code Ann. § 14-93-126 — AR Code / Title 14 / Chapter 93 / Section 14-93-126
Payment of bonds and interest
Status: in_force

(a) (1) All bonds issued under the terms of this chapter shall be secured by a lien on all real property in the district. (2) (A) The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority. (B) The making of an assessment or levy and collection may be enforced by mandamus. (b) (1) (A) If any bond, or interest thereon, is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes and an assessor to reassess the benefits, if necessary. (B) The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable. (2) (A) The receiver may be directed, by suit, to foreclose the lien of the taxes on the real property. (B) Suits brought by the receiver shall be conducted in all matters as are suits by the board as provided in this chapter and with like effect, and the decree and deeds therein shall have the same presumption in their favor. (c) When all the sums have been paid, the receiver shall be discharged and the affairs of the district conducted by the board as provided in this chapter. Acts 1983, No. 613, § 18; A.S.A. 1947, § 20-2418.

(a) (1) All bonds issued under the terms of this chapter shall be secured by a lien on all real property in the district. (2) (A) The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority. (B) The making of an assessment or levy and collection may be enforced by mandamus.

(1) All bonds issued under the terms of this chapter shall be secured by a lien on all real property in the district.

(2) (A) The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority. (B) The making of an assessment or levy and collection may be enforced by mandamus.

(A) The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority.

(B) The making of an assessment or levy and collection may be enforced by mandamus.

(b) (1) (A) If any bond, or interest thereon, is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes and an assessor to reassess the benefits, if necessary. (B) The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable. (2) (A) The receiver may be directed, by suit, to foreclose the lien of the taxes on the real property. (B) Suits brought by the receiver shall be conducted in all matters as are suits by the board as provided in this chapter and with like effect, and the decree and deeds therein shall have the same presumption in their favor.

(1) (A) If any bond, or interest thereon, is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes and an assessor to reassess the benefits, if necessary. (B) The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable.

(A) If any bond, or interest thereon, is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes and an assessor to reassess the benefits, if necessary.

(B) The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable.

(2) (A) The receiver may be directed, by suit, to foreclose the lien of the taxes on the real property. (B) Suits brought by the receiver shall be conducted in all matters as are suits by the board as provided in this chapter and with like effect, and the decree and deeds therein shall have the same presumption in their favor.

(A) The receiver may be directed, by suit, to foreclose the lien of the taxes on the real property.

(B) Suits brought by the receiver shall be conducted in all matters as are suits by the board as provided in this chapter and with like effect, and the decree and deeds therein shall have the same presumption in their favor.

(c) When all the sums have been paid, the receiver shall be discharged and the affairs of the district conducted by the board as provided in this chapter.

Acts 1983, No. 613, § 18; A.S.A. 1947, § 20-2418.
Ark. Code Ann. § 14-90-1203 — AR Code / Title 14 / Chapter 90 / Subchapter 12 / Section 14-90-1203
Filing of transcript
Status: in_force

(a) In an appeal under this subchapter, the transcript shall be filed in the office of the clerk of the Supreme Court within twenty (20) days after the rendering of the decree appealed from. (b) In taking an appeal, the appellant shall only include in the transcript so much of the record as relates to his own lands. Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., §§ 5687, 5688; Pope's Dig., §§ 7325, 7326; A.S.A. 1947, §§ 20-437, 20-438.

(a) In an appeal under this subchapter, the transcript shall be filed in the office of the clerk of the Supreme Court within twenty (20) days after the rendering of the decree appealed from.

(b) In taking an appeal, the appellant shall only include in the transcript so much of the record as relates to his own lands.

Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., §§ 5687, 5688; Pope's Dig., §§ 7325, 7326; A.S.A. 1947, §§ 20-437, 20-438.
Ark. Code Ann. § 14-272-302 — AR Code / Title 14 / Chapter 272 / Subchapter 3 / Section 14-272-302
Services agreements, authority, pledge, and assignment
Status: in_force

(a) Any fire department may enter into services agreements with its beneficiaries. (b) (1) Fire departments are authorized and empowered to enter into loans, lease-purchase agreements, and other extensions of credit from lenders and are empowered to pledge and assign services agreements to lenders in order to collateralize and secure repayment of loans, lease-purchase agreements, and other extensions of credit that might be advanced by lenders to fire departments for the purpose of acquiring, improving, accessing, or otherwise gaining the use of fire equipment. (2) (A) Fire departments may additionally grant to lenders all mortgages, security interests, and other liens to secure and collateralize repayment of credit extended by lenders to fire departments. (B) Notwithstanding any other applicable statute, rule, or regulation, the pledging and collateral assignment of services agreements, the encumbering of all other fire department assets, and the execution of all other debt-evidencing and debt-securing documents shall occur by means of a resolution which is duly adopted by the governing board or body of the fire department. Acts 2001, No. 1725, § 3.

(a) Any fire department may enter into services agreements with its beneficiaries.

(b) (1) Fire departments are authorized and empowered to enter into loans, lease-purchase agreements, and other extensions of credit from lenders and are empowered to pledge and assign services agreements to lenders in order to collateralize and secure repayment of loans, lease-purchase agreements, and other extensions of credit that might be advanced by lenders to fire departments for the purpose of acquiring, improving, accessing, or otherwise gaining the use of fire equipment. (2) (A) Fire departments may additionally grant to lenders all mortgages, security interests, and other liens to secure and collateralize repayment of credit extended by lenders to fire departments. (B) Notwithstanding any other applicable statute, rule, or regulation, the pledging and collateral assignment of services agreements, the encumbering of all other fire department assets, and the execution of all other debt-evidencing and debt-securing documents shall occur by means of a resolution which is duly adopted by the governing board or body of the fire department.

(1) Fire departments are authorized and empowered to enter into loans, lease-purchase agreements, and other extensions of credit from lenders and are empowered to pledge and assign services agreements to lenders in order to collateralize and secure repayment of loans, lease-purchase agreements, and other extensions of credit that might be advanced by lenders to fire departments for the purpose of acquiring, improving, accessing, or otherwise gaining the use of fire equipment.

(2) (A) Fire departments may additionally grant to lenders all mortgages, security interests, and other liens to secure and collateralize repayment of credit extended by lenders to fire departments. (B) Notwithstanding any other applicable statute, rule, or regulation, the pledging and collateral assignment of services agreements, the encumbering of all other fire department assets, and the execution of all other debt-evidencing and debt-securing documents shall occur by means of a resolution which is duly adopted by the governing board or body of the fire department.

(A) Fire departments may additionally grant to lenders all mortgages, security interests, and other liens to secure and collateralize repayment of credit extended by lenders to fire departments.

(B) Notwithstanding any other applicable statute, rule, or regulation, the pledging and collateral assignment of services agreements, the encumbering of all other fire department assets, and the execution of all other debt-evidencing and debt-securing documents shall occur by means of a resolution which is duly adopted by the governing board or body of the fire department.

Acts 2001, No. 1725, § 3.
Ark. Code Ann. § 14-143-124 — AR Code / Title 14 / Chapter 143 / Section 14-143-124
Accounts and reports
Status: in_force

(a) (1) All funds received by an authority shall be deposited in such banks as the authority may direct and shall be withdrawn therefrom in such manner as the authority may direct. (2) (A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities which have made contributions. (B) (i) The report shall contain an itemized account of its receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the termination of the quarter. (b) (1) Within sixty (60) days after the end of each fiscal year, each authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority. This audit shall contain an itemized statement of its receipts and disbursements for the preceding year. (2) The books, records, and accounts of each authority shall be subject to audit and examination by any proper public official or body in the manner provided by law. (c) The agreement provided for in § 14-143-103 of this chapter may also provide for each authority to furnish the participating governing bodies copies of its annual budget for examination and approval. Acts 1997, No. 690, § 24.

(a) (1) All funds received by an authority shall be deposited in such banks as the authority may direct and shall be withdrawn therefrom in such manner as the authority may direct. (2) (A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities which have made contributions. (B) (i) The report shall contain an itemized account of its receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the termination of the quarter.

(1) All funds received by an authority shall be deposited in such banks as the authority may direct and shall be withdrawn therefrom in such manner as the authority may direct.

(2) (A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities which have made contributions. (B) (i) The report shall contain an itemized account of its receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the termination of the quarter.

(A) Each authority shall keep strict account of all of its receipts and expenditures and shall each quarter make a report to those participating entities which have made contributions.

(B) (i) The report shall contain an itemized account of its receipts and disbursements during the preceding quarter. (ii) The report shall be made within sixty (60) days after the termination of the quarter.

(i) The report shall contain an itemized account of its receipts and disbursements during the preceding quarter.

(ii) The report shall be made within sixty (60) days after the termination of the quarter.

(b) (1) Within sixty (60) days after the end of each fiscal year, each authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority. This audit shall contain an itemized statement of its receipts and disbursements for the preceding year. (2) The books, records, and accounts of each authority shall be subject to audit and examination by any proper public official or body in the manner provided by law.

(1) Within sixty (60) days after the end of each fiscal year, each authority shall cause an annual audit to be made by an independent certified public accountant and shall file a copy of the resulting audit report with each of the governing bodies participating in the authority. This audit shall contain an itemized statement of its receipts and disbursements for the preceding year.

(2) The books, records, and accounts of each authority shall be subject to audit and examination by any proper public official or body in the manner provided by law.

(c) The agreement provided for in § 14-143-103 of this chapter may also provide for each authority to furnish the participating governing bodies copies of its annual budget for examination and approval.

Acts 1997, No. 690, § 24.
Ark. Code Ann. § 14-249-104 — AR Code / Title 14 / Chapter 249 / Section 14-249-104
Employment of inspector
Status: in_force

(a) The board of commissioners of any sewer district may employ an inspector and fix the inspector's compensation, which shall be a portion of each connection fee collected. (b) The inspector shall make an inspection after the party making the connection has excavated down to the sewer main but before the sewer main is tapped, and then the inspector shall make a second inspection after the tap or connection is made to the sewer main but before the section of the sewer main, which is tapped, is backfilled with earth, so that the inspector can see that the connection is properly made and well cemented in place. (c) Where two (2) or more sewer districts embrace an area that is adjacent to or overlapped by the various sewer districts, the boards of the several sewer districts may jointly employ an inspector who shall look after connections on the lines of the different sewer systems by which he is employed, in which case, the permit issued shall show not only the location of the connection to be made, for which the permit was issued, but on the lines of what sewer district the connection is to be made. Acts 1941, No. 51, §§ 2, 3; A.S.A. 1947, §§ 20-803, 20-804.

(a) The board of commissioners of any sewer district may employ an inspector and fix the inspector's compensation, which shall be a portion of each connection fee collected.

(b) The inspector shall make an inspection after the party making the connection has excavated down to the sewer main but before the sewer main is tapped, and then the inspector shall make a second inspection after the tap or connection is made to the sewer main but before the section of the sewer main, which is tapped, is backfilled with earth, so that the inspector can see that the connection is properly made and well cemented in place.

(c) Where two (2) or more sewer districts embrace an area that is adjacent to or overlapped by the various sewer districts, the boards of the several sewer districts may jointly employ an inspector who shall look after connections on the lines of the different sewer systems by which he is employed, in which case, the permit issued shall show not only the location of the connection to be made, for which the permit was issued, but on the lines of what sewer district the connection is to be made.

Acts 1941, No. 51, §§ 2, 3; A.S.A. 1947, §§ 20-803, 20-804.
Ark. Code Ann. § 14-234-803 — AR Code / Title 14 / Chapter 234 / Subchapter 8 / Section 14-234-803
Workforce recruitment and retention - Education
Status: in_force

A provider shall: (1) Work with the Association of Arkansas Counties and the Arkansas Municipal League to develop training for leaders of the county or municipality; (2) Provide suitable compensation and incentives to encourage individuals to consider a career with the provider; and (3) Promote the recruitment, education, and licensing of employees of the provider. Added by Act 2021, No. 605,§ 1, eff. 7/28/2021.

A provider shall:

(1) Work with the Association of Arkansas Counties and the Arkansas Municipal League to develop training for leaders of the county or municipality;

(2) Provide suitable compensation and incentives to encourage individuals to consider a career with the provider; and

(3) Promote the recruitment, education, and licensing of employees of the provider.

Added by Act 2021, No. 605,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 14-201-126 — AR Code / Title 14 / Chapter 201 / Subchapter 1 / Section 14-201-126
Enforcement of rights under resolution or trust indenture
Status: in_force

Any holder or registered owner of bonds or notes, or coupons appertaining to bonds, except to the extent the rights herein given may be restricted by the resolution or trust indenture authorizing or securing such bonds or notes or 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 of Arkansas or granted hereunder, or, to the extent permitted by law, under such resolution or trust indenture authorizing or securing such bonds or notes or under any agreement or other contract executed by the commission pursuant to this subchapter, and may enforce and compel the performance of all duties required by this subchapter or by such resolution or trust indenture to be performed by the commission or by any officer thereof, including the fixing, charging, and collecting of rates, fees, and charges. Acts 1957, No. 115, § 14; 1983, No. 442, § 4; A.S.A. 1947, § 19-4074.

Any holder or registered owner of bonds or notes, or coupons appertaining to bonds, except to the extent the rights herein given may be restricted by the resolution or trust indenture authorizing or securing such bonds or notes or 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 of Arkansas or granted hereunder, or, to the extent permitted by law, under such resolution or trust indenture authorizing or securing such bonds or notes or under any agreement or other contract executed by the commission pursuant to this subchapter, and may enforce and compel the performance of all duties required by this subchapter or by such resolution or trust indenture to be performed by the commission or by any officer thereof, including the fixing, charging, and collecting of rates, fees, and charges.

Acts 1957, No. 115, § 14; 1983, No. 442, § 4; A.S.A. 1947, § 19-4074.
Ark. Code Ann. § 14-121-404 — AR Code / Title 14 / Chapter 121 / Subchapter 4 / Section 14-121-404
Filing the assessment - Notice
Status: in_force

(a) When their assessment is completed, the commissioners shall subscribe the assessment and deposit it with the county clerk, where it shall be kept and preserved as a public record. (b) Upon the filing of the assessment, the county clerk shall give notice of the fact by publication for two (2) weeks in some newspaper issued in each of the counties in which the lands of the district may lie. (c) The notice shall give a description of the lands assessed for drainage purposes in the district, so that the owners of the lands, if they desire, may appear before the county court on a certain day, naming the day and present complaints, if they have any, against the assessment of any lands in the district. Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3615; Acts 1925, No. 124, § 3; Pope's Dig., § 4463; A.S.A. 1947, § 21-515.

(a) When their assessment is completed, the commissioners shall subscribe the assessment and deposit it with the county clerk, where it shall be kept and preserved as a public record.

(b) Upon the filing of the assessment, the county clerk shall give notice of the fact by publication for two (2) weeks in some newspaper issued in each of the counties in which the lands of the district may lie.

(c) The notice shall give a description of the lands assessed for drainage purposes in the district, so that the owners of the lands, if they desire, may appear before the county court on a certain day, naming the day and present complaints, if they have any, against the assessment of any lands in the district.

Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3615; Acts 1925, No. 124, § 3; Pope's Dig., § 4463; A.S.A. 1947, § 21-515.
Ark. Code Ann. § 14-317-122 — AR Code / Title 14 / Chapter 317 / Section 14-317-122
Reassessment
Status: in_force

(a) The commissioners, not more often than once a year, may 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. (b) The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment. Acts 1955, No. 367, § 6; A.S.A. 1947, § 20-1206.

(a) The commissioners, not more often than once a year, may 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.

(b) The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment.

Acts 1955, No. 367, § 6; A.S.A. 1947, § 20-1206.
Ark. Code Ann. § 14-185-113 — AR Code / Title 14 / Chapter 185 / Section 14-185-113
Operation of terminal railroads
Status: in_force

(a) (1) Port authorities shall have the power and are authorized to acquire, own, lease, locate, install, construct, equip, hold, maintain, control, and operate at harbors, ports, and river-rail and barge terminals or lines of terminal railroads with necessary sidings, turnouts, spur branches, switches, yard tracks, bridges, trestles, and causeways. (2) In connection with these lines and appurtenant thereto, authorities shall have the further right to lease, install, construct, acquire, own, maintain, control, and use any and every kind or character of motive power and conveyances or appliances necessary or proper to carry passengers, goods, wares, and merchandise over, along, or upon the tracks of the terminal railroads or other conveyances. (b) (1) Authorities shall have the right and power to make agreements as to scale of wages, seniority, working conditions, and related matters with locomotive engineers, firemen, switchmen, foremen, hostlers, and other employees engaged in the operation of the terminal railroads and the service and equipment pertinent to them. (2) Authorities shall have the right and power with their terminal railroads to connect with or cross any other railroad upon payment of just compensation and to receive, deliver to, and transport the freight, passengers, and cars of common carrier railroads as though they were ordinary common carriers. Acts 1961, No. 439, § 8; A.S.A. 1947, § 21-1508.

(a) (1) Port authorities shall have the power and are authorized to acquire, own, lease, locate, install, construct, equip, hold, maintain, control, and operate at harbors, ports, and river-rail and barge terminals or lines of terminal railroads with necessary sidings, turnouts, spur branches, switches, yard tracks, bridges, trestles, and causeways. (2) In connection with these lines and appurtenant thereto, authorities shall have the further right to lease, install, construct, acquire, own, maintain, control, and use any and every kind or character of motive power and conveyances or appliances necessary or proper to carry passengers, goods, wares, and merchandise over, along, or upon the tracks of the terminal railroads or other conveyances.

(1) Port authorities shall have the power and are authorized to acquire, own, lease, locate, install, construct, equip, hold, maintain, control, and operate at harbors, ports, and river-rail and barge terminals or lines of terminal railroads with necessary sidings, turnouts, spur branches, switches, yard tracks, bridges, trestles, and causeways.

(2) In connection with these lines and appurtenant thereto, authorities shall have the further right to lease, install, construct, acquire, own, maintain, control, and use any and every kind or character of motive power and conveyances or appliances necessary or proper to carry passengers, goods, wares, and merchandise over, along, or upon the tracks of the terminal railroads or other conveyances.

(b) (1) Authorities shall have the right and power to make agreements as to scale of wages, seniority, working conditions, and related matters with locomotive engineers, firemen, switchmen, foremen, hostlers, and other employees engaged in the operation of the terminal railroads and the service and equipment pertinent to them. (2) Authorities shall have the right and power with their terminal railroads to connect with or cross any other railroad upon payment of just compensation and to receive, deliver to, and transport the freight, passengers, and cars of common carrier railroads as though they were ordinary common carriers.

(1) Authorities shall have the right and power to make agreements as to scale of wages, seniority, working conditions, and related matters with locomotive engineers, firemen, switchmen, foremen, hostlers, and other employees engaged in the operation of the terminal railroads and the service and equipment pertinent to them.

(2) Authorities shall have the right and power with their terminal railroads to connect with or cross any other railroad upon payment of just compensation and to receive, deliver to, and transport the freight, passengers, and cars of common carrier railroads as though they were ordinary common carriers.

Acts 1961, No. 439, § 8; A.S.A. 1947, § 21-1508.
Ark. Code Ann. § 14-138-119 — AR Code / Title 14 / Chapter 138 / Section 14-138-119
Bonds - Tax exemption
Status: in_force

The principal of and interest on bonds issued under the authority of this chapter shall be exempt from all state, county, and municipal taxes. This exemption shall include income, inheritance, and estate taxes. Acts 1967, No. 409, § 17; A.S.A. 1947, § 19-5117.

The principal of and interest on bonds issued under the authority of this chapter shall be exempt from all state, county, and municipal taxes. This exemption shall include income, inheritance, and estate taxes.

Acts 1967, No. 409, § 17; A.S.A. 1947, § 19-5117.
Ark. Code Ann. § 14-116-305 — AR Code / Title 14 / Chapter 116 / Subchapter 3 / Section 14-116-305
Members - Oath
Status: in_force

(a) Each of the original directors and all directors elected thereafter shall take the oath of office required by Arkansas Constitution, Article 19, § 20, and shall also swear that he will not directly or indirectly be interested in any contract made by the board. (b) Any director failing to take the oath within thirty (30) days after his appointment or election shall be deemed to have declined the appointment or election and his place shall be filled as other vacancies. (c) All oaths of directors shall be executed in writing and filed in the office of the circuit clerk in the county where the petition is originally filed. Acts 1957, No. 114, § 7; 1970 (Ex. Sess.), No. 21, § 1; A.S.A. 1947, § 21-1407.

(a) Each of the original directors and all directors elected thereafter shall take the oath of office required by Arkansas Constitution, Article 19, § 20, and shall also swear that he will not directly or indirectly be interested in any contract made by the board.

(b) Any director failing to take the oath within thirty (30) days after his appointment or election shall be deemed to have declined the appointment or election and his place shall be filled as other vacancies.

(c) All oaths of directors shall be executed in writing and filed in the office of the circuit clerk in the county where the petition is originally filed.

Acts 1957, No. 114, § 7; 1970 (Ex. Sess.), No. 21, § 1; A.S.A. 1947, § 21-1407.
Ark. Code Ann. § 14-164-527 — AR Code / Title 14 / Chapter 164 / Subchapter 5 / Section 14-164-527
Bonds authorized under other laws
Status: in_force

The provisions of this subchapter shall not restrict the issuance, pursuant to the authority of other laws, of any bonds with regard to which a resolution, ordinance, order, or similar action authorizing or committing to the issuance of bonds has been adopted or taken by a municipality or county prior to or after April 17, 1985. Acts 1985, No. 1017, § 15; A.S.A. 1947, § 13-1286.

The provisions of this subchapter shall not restrict the issuance, pursuant to the authority of other laws, of any bonds with regard to which a resolution, ordinance, order, or similar action authorizing or committing to the issuance of bonds has been adopted or taken by a municipality or county prior to or after April 17, 1985.

Acts 1985, No. 1017, § 15; A.S.A. 1947, § 13-1286.
Ark. Code Ann. § 14-25-118 — AR Code / Title 14 / Chapter 25 / Subchapter 1 / Section 14-25-118
County judge
Status: in_force

(a) (1) The county judge 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 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 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, § 12.

(a) (1) The county judge 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 county judge 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 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 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 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 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, § 12.
Ark. Code Ann. § 14-164-318 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-318
Bonds generally - Successive issues
Status: in_force

There may be successive bond issues for the purpose of financing the same capital improvements. Acts 1985, No. 871, § 5; A.S.A. 1947, § 13-1243.

There may be successive bond issues for the purpose of financing the same capital improvements.

Acts 1985, No. 871, § 5; A.S.A. 1947, § 13-1243.
Ark. Code Ann. § 14-28-103 — AR Code / Title 14 / Chapter 28 / Section 14-28-103
Terms of coverage
Status: in_force

Any insurer or other entity providing workers' compensation coverage to a county shall offer coverage for volunteer public safety workers on the same terms as for county employees. Acts 1987, No. 527, § 3.

Any insurer or other entity providing workers' compensation coverage to a county shall offer coverage for volunteer public safety workers on the same terms as for county employees.

Acts 1987, No. 527, § 3.
Ark. Code Ann. § 14-117-406 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-406
Acquiescence in assessment of damages - Demand for assessment - Condemnation
Status: in_force

Any property owner may accept the assessment of damages in his favor made by the board, or acquiesce in their failure to assess damages in his favor, and shall be construed to have done so unless he gives to the board, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury. In that event, the board shall institute an action to condemn the lands that must be taken or damaged in the making of the improvement, which action shall be in accordance with the proceedings provided in § 14-117-305 . Acts 1949, No. 329, § 17; A.S.A. 1947, § 21-917.

Any property owner may accept the assessment of damages in his favor made by the board, or acquiesce in their failure to assess damages in his favor, and shall be construed to have done so unless he gives to the board, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury. In that event, the board shall institute an action to condemn the lands that must be taken or damaged in the making of the improvement, which action shall be in accordance with the proceedings provided in § 14-117-305 .

Acts 1949, No. 329, § 17; A.S.A. 1947, § 21-917.
Ark. Code Ann. § 14-116-404 — AR Code / Title 14 / Chapter 116 / Subchapter 4 / Section 14-116-404
Revenues
Status: in_force

(a) Water districts formed pursuant to this subchapter shall be operated without profit, but the rates, fees, rent, or other charges for water and other facilities, supplies, equipment, or services furnished by the water district shall be sufficient at all times: (1) To pay all operating and maintenance expenses necessary or desirable for the prudent conduct of its affairs and the principal of and interest on the obligations issued or assumed by the water district in the performance of the purposes for which it was organized; and (2) For the creation of adequate reserves. (b) The revenues of the water district shall be devoted, first, to the payment of operating and maintenance expenses and the principal and interest on outstanding obligations, and thereafter to reserves for improvements, new construction, depreciation, and contingencies as the board may from time to time prescribe. (c) Revenues not required for the purposes set forth in subsection (b) of this section shall be returned from time to time to the customers of the water district on a pro rata basis, according to the amount of business done with each customer during the period for which the return is made, either in cash, in abatement of current charges for water, or otherwise as the board determines; but such return may be made by way of a general rate reduction to customers if the board so elects. Acts 1957, No. 114, § 12; A.S.A. 1947, § 21-1412.

(a) Water districts formed pursuant to this subchapter shall be operated without profit, but the rates, fees, rent, or other charges for water and other facilities, supplies, equipment, or services furnished by the water district shall be sufficient at all times: (1) To pay all operating and maintenance expenses necessary or desirable for the prudent conduct of its affairs and the principal of and interest on the obligations issued or assumed by the water district in the performance of the purposes for which it was organized; and (2) For the creation of adequate reserves.

(1) To pay all operating and maintenance expenses necessary or desirable for the prudent conduct of its affairs and the principal of and interest on the obligations issued or assumed by the water district in the performance of the purposes for which it was organized; and

(2) For the creation of adequate reserves.

(b) The revenues of the water district shall be devoted, first, to the payment of operating and maintenance expenses and the principal and interest on outstanding obligations, and thereafter to reserves for improvements, new construction, depreciation, and contingencies as the board may from time to time prescribe.

(c) Revenues not required for the purposes set forth in subsection (b) of this section shall be returned from time to time to the customers of the water district on a pro rata basis, according to the amount of business done with each customer during the period for which the return is made, either in cash, in abatement of current charges for water, or otherwise as the board determines; but such return may be made by way of a general rate reduction to customers if the board so elects.

Acts 1957, No. 114, § 12; A.S.A. 1947, § 21-1412.
Ark. Code Ann. § 14-54-106 — AR Code / Title 14 / Chapter 54 / Subchapter 1 / Section 14-54-106
Cities and towns on state line
Status: in_force

(a) All cities and towns which are located on the state line between Arkansas and any other state in which it is desired to erect a post office or other public building upon the state line or to create a park or lay out a street or boulevard upon, or adjacent to, the state line shall have power for these purposes to: (1) Take lands by eminent domain, including the power to take the lands in fee simple as well as to take an easement across them; (2) Take by eminent domain the title in, and to, lands occupied by streets or alleys and to close the streets and alleys and, where the lands are taken for a post office or other public building or its grounds, to sell and convey the fee simple title of it or of any part thereof to the federal government; (3) Create improvement districts, including the whole or any part of the city or town in the manner provided by law for the creation of improvement districts in cities and towns, to aid the city or town in acquiring the lands needed for new streets and alleys where relocation of streets and alleys is made necessary or desirable by the improvements and for the purpose of paving the new streets and in relocating sewers and drains. (b) (1) The procedure to be followed by the city to acquire property shall be that prescribed in Arkansas Constitution, Article 2, §§ 22, 23, and Article 12, § 9, and in §§ 14-54-601 , 14-91-104 , 14-262-102 , 14-301-104 , 14-333-101 , 18-15-101 et seq., 23-11-209 , and 23-12-303 for the exercise of the right of eminent domain by municipal corporations and counties. (2) The order condemning lands for these purposes shall be by ordinance of the city council, with concurrence in the order by at least two-thirds (2/3) of the members elected to the council. (3) The decision of the city council that it is necessary to condemn lands in fee for any of these purposes shall not be subject to review except as provided in the Arkansas Constitution. Acts 1931, No. 1, §§ 1-3; Pope's Dig., §§ 9521-9523; A.S.A. 1947, §§ 19-2306 -- 19-2308.

(a) All cities and towns which are located on the state line between Arkansas and any other state in which it is desired to erect a post office or other public building upon the state line or to create a park or lay out a street or boulevard upon, or adjacent to, the state line shall have power for these purposes to: (1) Take lands by eminent domain, including the power to take the lands in fee simple as well as to take an easement across them; (2) Take by eminent domain the title in, and to, lands occupied by streets or alleys and to close the streets and alleys and, where the lands are taken for a post office or other public building or its grounds, to sell and convey the fee simple title of it or of any part thereof to the federal government; (3) Create improvement districts, including the whole or any part of the city or town in the manner provided by law for the creation of improvement districts in cities and towns, to aid the city or town in acquiring the lands needed for new streets and alleys where relocation of streets and alleys is made necessary or desirable by the improvements and for the purpose of paving the new streets and in relocating sewers and drains.

(1) Take lands by eminent domain, including the power to take the lands in fee simple as well as to take an easement across them;

(2) Take by eminent domain the title in, and to, lands occupied by streets or alleys and to close the streets and alleys and, where the lands are taken for a post office or other public building or its grounds, to sell and convey the fee simple title of it or of any part thereof to the federal government;

(3) Create improvement districts, including the whole or any part of the city or town in the manner provided by law for the creation of improvement districts in cities and towns, to aid the city or town in acquiring the lands needed for new streets and alleys where relocation of streets and alleys is made necessary or desirable by the improvements and for the purpose of paving the new streets and in relocating sewers and drains.

(b) (1) The procedure to be followed by the city to acquire property shall be that prescribed in Arkansas Constitution, Article 2, §§ 22, 23, and Article 12, § 9, and in §§ 14-54-601 , 14-91-104 , 14-262-102 , 14-301-104 , 14-333-101 , 18-15-101 et seq., 23-11-209 , and 23-12-303 for the exercise of the right of eminent domain by municipal corporations and counties. (2) The order condemning lands for these purposes shall be by ordinance of the city council, with concurrence in the order by at least two-thirds (2/3) of the members elected to the council. (3) The decision of the city council that it is necessary to condemn lands in fee for any of these purposes shall not be subject to review except as provided in the Arkansas Constitution.

(1) The procedure to be followed by the city to acquire property shall be that prescribed in Arkansas Constitution, Article 2, §§ 22, 23, and Article 12, § 9, and in §§ 14-54-601 , 14-91-104 , 14-262-102 , 14-301-104 , 14-333-101 , 18-15-101 et seq., 23-11-209 , and 23-12-303 for the exercise of the right of eminent domain by municipal corporations and counties.

(2) The order condemning lands for these purposes shall be by ordinance of the city council, with concurrence in the order by at least two-thirds (2/3) of the members elected to the council.

(3) The decision of the city council that it is necessary to condemn lands in fee for any of these purposes shall not be subject to review except as provided in the Arkansas Constitution.

Acts 1931, No. 1, §§ 1-3; Pope's Dig., §§ 9521-9523; A.S.A. 1947, §§ 19-2306 -- 19-2308.
Ark. Code Ann. § 14-167-204 — AR Code / Title 14 / Chapter 167 / Subchapter 2 / Section 14-167-204
Construction
Status: in_force

This subchapter is to be liberally construed to accomplish the purposes of it and shall be the sole authority necessary to be complied with. To this end, it shall not be necessary to comply with general provisions of other laws dealing with energy facilities, their acquisition, construction, leasing, encumbering, or disposition. Acts 1981, No. 53, § 14; A.S.A. 1947, § 13-2414.

This subchapter is to be liberally construed to accomplish the purposes of it and shall be the sole authority necessary to be complied with. To this end, it shall not be necessary to comply with general provisions of other laws dealing with energy facilities, their acquisition, construction, leasing, encumbering, or disposition.

Acts 1981, No. 53, § 14; A.S.A. 1947, § 13-2414.
Ark. Code Ann. § 14-16-701 — AR Code / Title 14 / Chapter 16 / Subchapter 7 / Section 14-16-701
Regulation by suburban improvement district
Status: in_force

(a) Upon the written request of the governing body of a suburban improvement district, a county may by ordinance control and regulate dogs and cats within all or any part of the suburban improvement district. (b) As used in this section, "suburban improvement district" means a suburban improvement district which includes as one of its purposes for organization the construction or maintenance of roads or streets and which is governed by § 14-92-201 et seq. or its predecessor acts. Acts 1993, No. 622, § 1.

(a) Upon the written request of the governing body of a suburban improvement district, a county may by ordinance control and regulate dogs and cats within all or any part of the suburban improvement district.

(b) As used in this section, "suburban improvement district" means a suburban improvement district which includes as one of its purposes for organization the construction or maintenance of roads or streets and which is governed by § 14-92-201 et seq. or its predecessor acts.

Acts 1993, No. 622, § 1.
Ark. Code Ann. § 14-25-108 — AR Code / Title 14 / Chapter 25 / Subchapter 1 / Section 14-25-108
Prenumbered receipts
Status: repealed

(a) (1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment. (2) In the use of prenumbered receipts the following minimum standards shall be met: (A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer; (B) The prenumbered receipts shall contain the following information for each item receipted: (i) Date; (ii) Amount of receipt; (iii) Name of person or company from whom money was received; (iv) Purpose of payment; (v) Fund to which receipt is to be credited; and (vi) Signature of employee receiving money; (C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and (D) All copies of voided receipts shall be retained for audit purposes. (3) A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee. (b) This section shall not apply to the county collector's office in regard to the collection of property taxes. However, this section shall apply to the collector's office for receipting of all other moneys. Amended by Act 2013, No. 451,§ 4, eff. 8/16/2013. Acts 1973, No. 173, §§ 8, 9; A.S.A. 1947, §§ 17-1808, 17-1809; Acts 2009, No. 287, § 4.

(a) (1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment. (2) In the use of prenumbered receipts the following minimum standards shall be met: (A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer; (B) The prenumbered receipts shall contain the following information for each item receipted: (i) Date; (ii) Amount of receipt; (iii) Name of person or company from whom money was received; (iv) Purpose of payment; (v) Fund to which receipt is to be credited; and (vi) Signature of employee receiving money; (C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and (D) All copies of voided receipts shall be retained for audit purposes. (3) A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.

(1) All items of income, except as noted in subsection (b) of this section, are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment.

(2) In the use of prenumbered receipts the following minimum standards shall be met: (A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer; (B) The prenumbered receipts shall contain the following information for each item receipted: (i) Date; (ii) Amount of receipt; (iii) Name of person or company from whom money was received; (iv) Purpose of payment; (v) Fund to which receipt is to be credited; and (vi) Signature of employee receiving money; (C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and (D) All copies of voided receipts shall be retained for audit purposes.

(A) Receipts are to be prenumbered by the printer, and a printer's certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;

(B) The prenumbered receipts shall contain the following information for each item receipted: (i) Date; (ii) Amount of receipt; (iii) Name of person or company from whom money was received; (iv) Purpose of payment; (v) Fund to which receipt is to be credited; and (vi) Signature of employee receiving money;

(i) Date;

(ii) Amount of receipt;

(iii) Name of person or company from whom money was received;

(iv) Purpose of payment;

(v) Fund to which receipt is to be credited; and

(vi) Signature of employee receiving money;

(C) The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt book and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the county office and may be used for any purposes it deems fit; and

(D) All copies of voided receipts shall be retained for audit purposes.

(3) A county may use an electronic receipting system that accomplishes the same purpose as prenumbered receipts if the system is in compliance with the Information Systems Best Practices Checklist provided by the Legislative Joint Auditing Committee.

(b) This section shall not apply to the county collector's office in regard to the collection of property taxes. However, this section shall apply to the collector's office for receipting of all other moneys.

Amended by Act 2013, No. 451,§ 4, eff. 8/16/2013.

Acts 1973, No. 173, §§ 8, 9; A.S.A. 1947, §§ 17-1808, 17-1809; Acts 2009, No. 287, § 4.
Ark. Code Ann. § 14-168-316 — AR Code / Title 14 / Chapter 168 / Subchapter 3 / Section 14-168-316
Redevelopment bonds or notes - Authorizing resolution
Status: in_force

(a) Redevelopment bonds and notes shall be authorized by ordinance of the local governing body. (b) (1) The ordinance shall state the name of the redevelopment project district, the amount of bonds or notes authorized, and the interest rate to be borne by the bonds or notes. (2) The ordinance may prescribe the terms, form, and content of the bonds or notes and such other matters as the local governing body deems useful, or it may include by reference the terms and conditions set forth in a trust indenture or other document securing the redevelopment bonds. Acts 2001, No. 1197, § 17.

(a) Redevelopment bonds and notes shall be authorized by ordinance of the local governing body.

(b) (1) The ordinance shall state the name of the redevelopment project district, the amount of bonds or notes authorized, and the interest rate to be borne by the bonds or notes. (2) The ordinance may prescribe the terms, form, and content of the bonds or notes and such other matters as the local governing body deems useful, or it may include by reference the terms and conditions set forth in a trust indenture or other document securing the redevelopment bonds.

(1) The ordinance shall state the name of the redevelopment project district, the amount of bonds or notes authorized, and the interest rate to be borne by the bonds or notes.

(2) The ordinance may prescribe the terms, form, and content of the bonds or notes and such other matters as the local governing body deems useful, or it may include by reference the terms and conditions set forth in a trust indenture or other document securing the redevelopment bonds.

Acts 2001, No. 1197, § 17.
Ark. Code Ann. § 14-387-206 — AR Code / Title 14 / Chapter 387 / Subchapter 2 / Section 14-387-206
Setting aside of order
Status: in_force

(a) (1) Whenever any county or subdivision has availed itself of this subchapter and subchapter 1 of this chapter, it shall be lawful for a majority of the qualified electors of the county or district, as the case may be, to petition the county court to set aside the order prohibiting the stock mentioned from running at large. (2) The same notice shall be given and proceedings had as provided in this subchapter for obtaining the order. (b) The court shall set aside the former order if, on investigation, it finds that: (1) A majority of the qualified electors have petitioned for it; and (2) The proper notice has been given. (c) The petitioners shall pay all costs for having the order set aside. Acts 1883, No. 57, § 16, p. 81; C. & M. Dig., § 320; Pope's Dig., § 334; A.S.A. 1947, § 78-1428.

(a) (1) Whenever any county or subdivision has availed itself of this subchapter and subchapter 1 of this chapter, it shall be lawful for a majority of the qualified electors of the county or district, as the case may be, to petition the county court to set aside the order prohibiting the stock mentioned from running at large. (2) The same notice shall be given and proceedings had as provided in this subchapter for obtaining the order.

(1) Whenever any county or subdivision has availed itself of this subchapter and subchapter 1 of this chapter, it shall be lawful for a majority of the qualified electors of the county or district, as the case may be, to petition the county court to set aside the order prohibiting the stock mentioned from running at large.

(2) The same notice shall be given and proceedings had as provided in this subchapter for obtaining the order.

(b) The court shall set aside the former order if, on investigation, it finds that: (1) A majority of the qualified electors have petitioned for it; and (2) The proper notice has been given.

(1) A majority of the qualified electors have petitioned for it; and

(2) The proper notice has been given.

(c) The petitioners shall pay all costs for having the order set aside.

Acts 1883, No. 57, § 16, p. 81; C. & M. Dig., § 320; Pope's Dig., § 334; A.S.A. 1947, § 78-1428.
Ark. Code Ann. § 14-51-208 — AR Code / Title 14 / Chapter 51 / Subchapter 2 / Section 14-51-208
Quorum for business
Status: in_force

A majority of the total number of the members of a civil service commission authorized by statute and city ordinance shall constitute a quorum for any business, meeting, or hearing. Amended by Act 2013, No. 750,§ 1, eff. 8/16/2013. Acts 1949, No. 326, § 1; 1971, No. 166, § 1; A.S.A. 1947, § 19-1601.1.

A majority of the total number of the members of a civil service commission authorized by statute and city ordinance shall constitute a quorum for any business, meeting, or hearing.

Amended by Act 2013, No. 750,§ 1, eff. 8/16/2013.

Acts 1949, No. 326, § 1; 1971, No. 166, § 1; A.S.A. 1947, § 19-1601.1.
Ark. Code Ann. § 14-230-107 — AR Code / Title 14 / Chapter 230 / Section 14-230-107
Applications for grants
Status: in_force

(a) The Arkansas Natural Resources Commission shall promulgate such rules and forms as are needed for the efficient administration of the chapter. (b) Applications shall be submitted to the commission. (c) (1) The commission shall consider the merits of the application and, in accordance with the criteria for selection and the available funds, make a final determination concerning the disposition of the application. (2) The Director of the Arkansas Natural Resources Commission shall, within ten (10) days, notify the applicant of the final action of the commission in accepting, modifying, or rejecting the application. Amended by Act 2019, No. 315,§ 1014, eff. 7/24/2019. Acts 1975, No. 274, § 5; A.S.A. 1947, § 13-2205; Acts 1989, No. 220, § 5; 1997, No. 960, § 5.

(a) The Arkansas Natural Resources Commission shall promulgate such rules and forms as are needed for the efficient administration of the chapter.

(b) Applications shall be submitted to the commission.

(c) (1) The commission shall consider the merits of the application and, in accordance with the criteria for selection and the available funds, make a final determination concerning the disposition of the application. (2) The Director of the Arkansas Natural Resources Commission shall, within ten (10) days, notify the applicant of the final action of the commission in accepting, modifying, or rejecting the application.

(1) The commission shall consider the merits of the application and, in accordance with the criteria for selection and the available funds, make a final determination concerning the disposition of the application.

(2) The Director of the Arkansas Natural Resources Commission shall, within ten (10) days, notify the applicant of the final action of the commission in accepting, modifying, or rejecting the application.

Amended by Act 2019, No. 315,§ 1014, eff. 7/24/2019.

Acts 1975, No. 274, § 5; A.S.A. 1947, § 13-2205; Acts 1989, No. 220, § 5; 1997, No. 960, § 5.
Ark. Code Ann. § 14-116-603 — AR Code / Title 14 / Chapter 116 / Subchapter 6 / Section 14-116-603
Appeal - Notice - Hearing of assessment complaints
Status: in_force

(a) (1) Upon the filing of assessment, the court clerk shall give notice thereof by publication for two (2) weeks in a newspaper published and having a general circulation in the water district. (2) The notice of hearing shall give a description of the land assessed and state that the owners of the land may appear before the board of adjustment on a day named therein and present complaints, if they have any, against the assessment of any land in the improvement project area. (3) The day so named shall be not less than ten (10) days nor more than thirty (30) days after the last publication of the notice. (b) If no complaint is made on the assessments levied, the assessments as deposited with the court clerk shall be conclusive, and the court shall enter an order confirming the assessment. (c) Findings of the court shall have the force and effect of a judgment, from which an appeal may be taken within thirty (30) days, either by any such owner of land or by the board. Acts 1995, No. 838, § 7.

(a) (1) Upon the filing of assessment, the court clerk shall give notice thereof by publication for two (2) weeks in a newspaper published and having a general circulation in the water district. (2) The notice of hearing shall give a description of the land assessed and state that the owners of the land may appear before the board of adjustment on a day named therein and present complaints, if they have any, against the assessment of any land in the improvement project area. (3) The day so named shall be not less than ten (10) days nor more than thirty (30) days after the last publication of the notice.

(1) Upon the filing of assessment, the court clerk shall give notice thereof by publication for two (2) weeks in a newspaper published and having a general circulation in the water district.

(2) The notice of hearing shall give a description of the land assessed and state that the owners of the land may appear before the board of adjustment on a day named therein and present complaints, if they have any, against the assessment of any land in the improvement project area.

(3) The day so named shall be not less than ten (10) days nor more than thirty (30) days after the last publication of the notice.

(b) If no complaint is made on the assessments levied, the assessments as deposited with the court clerk shall be conclusive, and the court shall enter an order confirming the assessment.

(c) Findings of the court shall have the force and effect of a judgment, from which an appeal may be taken within thirty (30) days, either by any such owner of land or by the board.

Acts 1995, No. 838, § 7.
Ark. Code Ann. § 14-387-502 — AR Code / Title 14 / Chapter 387 / Subchapter 5 / Section 14-387-502
Effect of exemption
Status: in_force

(a) The livestock mentioned in § 14-387-501 shall be kept under such control and restraint as to prevent them from running at large in any other township in the county which has not been exempted as provided for in this subchapter. (b) The owners or keepers of all such livestock as may be found running at large in any township not so exempted shall be subject to all the provisions of the act then in force in the county. Acts 1949, No. 204, § 2; A.S.A. 1947, § 78-1431.

(a) The livestock mentioned in § 14-387-501 shall be kept under such control and restraint as to prevent them from running at large in any other township in the county which has not been exempted as provided for in this subchapter.

(b) The owners or keepers of all such livestock as may be found running at large in any township not so exempted shall be subject to all the provisions of the act then in force in the county.

Acts 1949, No. 204, § 2; A.S.A. 1947, § 78-1431.
Ark. Code Ann. § 14-16-402 — AR Code / Title 14 / Chapter 16 / Subchapter 4 / Section 14-16-402
Plat of area
Status: in_force

(a) No order shall be entered unless and until the owner or lessee of an area sought to be regulated has presented to the county court a plat of the area upon which is shown the proposed limitations and controls. (b) The plat shall in no way limit the power and authority of the county court but shall be advisory only. Acts 1973, No. 472, § 2; A.S.A. 1947, § 19-2351.

(a) No order shall be entered unless and until the owner or lessee of an area sought to be regulated has presented to the county court a plat of the area upon which is shown the proposed limitations and controls.

(b) The plat shall in no way limit the power and authority of the county court but shall be advisory only.

Acts 1973, No. 472, § 2; A.S.A. 1947, § 19-2351.
Ark. Code Ann. § 14-234-302 — AR Code / Title 14 / Chapter 234 / Subchapter 3 / Section 14-234-302
Creation of commission
Status: in_force

Any city of the first or second class owning and operating a waterworks and distributing system, by appropriate action of its city council, may create a commission for the purpose of operating and managing the waterworks and distributing system. Acts 1937, No. 215, § 1; Pope's Dig., § 10018; Acts 1943, No. 45, § 1; A.S.A. 1947, § 19-4219.

Any city of the first or second class owning and operating a waterworks and distributing system, by appropriate action of its city council, may create a commission for the purpose of operating and managing the waterworks and distributing system.

Acts 1937, No. 215, § 1; Pope's Dig., § 10018; Acts 1943, No. 45, § 1; A.S.A. 1947, § 19-4219.
Ark. Code Ann. § 14-303-201 — AR Code / Title 14 / Chapter 303 / Subchapter 2 / Section 14-303-201
Creation and members
Status: in_force

(a) Any city of the first class may by ordinance create a municipal tollway authority, herein sometimes referred to as "the authority," composed of five (5) citizens who are qualified electors of the city involved. (b) The ordinance creating the authority shall appoint the members of the authority. Of those first appointed, one (1) shall serve for a term of one (1) year, one (1) shall serve for a term of two (2) years, one (1) shall serve for a term of three (3) years, one (1) shall serve for a term of four (4) years, and one (1) shall serve for a term of five (5) years. These terms shall be determined by lot at the first meeting of the authority. Upon the expiration of the respective terms, successor members of the authority shall be appointed by the remaining members, subject to approval of the governing body of the city involved, with each such appointee to serve for a term of five (5) years. (c) In the event of a vacancy occurring on the authority, the remaining members of the authority, subject to the approval of the governing body of the city involved, shall appoint a member to serve the unexpired term. (d) All members of the authority shall file the oath required by law in the State of Arkansas for public officials. (e) Any member of the authority may be removed only for cause by the governing body of the city involved after a hearing of which the member proposed to be removed is given reasonable notice and an opportunity to be heard. (f) Members of the authority shall receive no pay for their services but shall be entitled to actual expenses incurred in the performance of their duties as members of the authority. Acts 1968 (1st Ex. Sess.), No. 33, §§ 2-4; A.S.A. 1947, §§ 76-2602 -- 76-2604.

(a) Any city of the first class may by ordinance create a municipal tollway authority, herein sometimes referred to as "the authority," composed of five (5) citizens who are qualified electors of the city involved.

(b) The ordinance creating the authority shall appoint the members of the authority. Of those first appointed, one (1) shall serve for a term of one (1) year, one (1) shall serve for a term of two (2) years, one (1) shall serve for a term of three (3) years, one (1) shall serve for a term of four (4) years, and one (1) shall serve for a term of five (5) years. These terms shall be determined by lot at the first meeting of the authority. Upon the expiration of the respective terms, successor members of the authority shall be appointed by the remaining members, subject to approval of the governing body of the city involved, with each such appointee to serve for a term of five (5) years.

(c) In the event of a vacancy occurring on the authority, the remaining members of the authority, subject to the approval of the governing body of the city involved, shall appoint a member to serve the unexpired term.

(d) All members of the authority shall file the oath required by law in the State of Arkansas for public officials.

(e) Any member of the authority may be removed only for cause by the governing body of the city involved after a hearing of which the member proposed to be removed is given reasonable notice and an opportunity to be heard.

(f) Members of the authority shall receive no pay for their services but shall be entitled to actual expenses incurred in the performance of their duties as members of the authority.

Acts 1968 (1st Ex. Sess.), No. 33, §§ 2-4; A.S.A. 1947, §§ 76-2602 -- 76-2604.
Ark. Code Ann. § 14-251-109 — AR Code / Title 14 / Chapter 251 / Section 14-251-109
Nonliability of employees
Status: in_force

No municipality or operating authority permitting any activities authorized by this chapter shall be liable for the torts of its servants, agents, or employees, committed while acting within the scope of their employment in carrying out the duties assigned to them in connection with the aforesaid recreational activities. Acts 1959, No. 204, § 10; A.S.A. 1947, § 19-4238.1.

No municipality or operating authority permitting any activities authorized by this chapter shall be liable for the torts of its servants, agents, or employees, committed while acting within the scope of their employment in carrying out the duties assigned to them in connection with the aforesaid recreational activities.

Acts 1959, No. 204, § 10; A.S.A. 1947, § 19-4238.1.
Ark. Code Ann. § 14-14-110 — AR Code / Title 14 / Chapter 14 / Subchapter 1 / Section 14-14-110
Public records
Status: in_force

(a) Except as provided in subsection (b) of this section, all records and other written materials in the possession of a local government shall be available for inspection and copying by any person during normal office hours. (b) Personal records, medical records, and other records which relate to matters in which the right to individual privacy exceeds the merits of public disclosure shall not be available to the public unless the person they concern requests they be made public. Acts 1977, No. 742, § 10; A.S.A. 1947, § 17-3110.

(a) Except as provided in subsection (b) of this section, all records and other written materials in the possession of a local government shall be available for inspection and copying by any person during normal office hours.

(b) Personal records, medical records, and other records which relate to matters in which the right to individual privacy exceeds the merits of public disclosure shall not be available to the public unless the person they concern requests they be made public.

Acts 1977, No. 742, § 10; A.S.A. 1947, § 17-3110.
Ark. Code Ann. § 14-73-101 — AR Code / Title 14 / Chapter 73 / Section 14-73-101
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "Local government" means any: (A) City of the first or second class; (B) Incorporated town; (C) County; (D) School district; (E) Improvement district; or (F) Board, agency, or commission of the governments set out in subdivisions (1)(A)-(E) of this section including, but not limited to: (i) Waterworks commission; (ii) Sewer committee; (iii) Airport commission; (iv) Parking authority; (v) Public transit authority; (vi) Library commission; (vii) Advertising and promotion commission; or (viii) Port authority. (2) "Improvement" means: (A) Public works or projects authorized by law which are undertaken by a local government for public use or benefit including, but not limited to, streets and transportation facilities, waterworks facilities, sewer facilities, airports, parking facilities, drainage facilities, buildings, sidewalks, convention centers, schools, city halls, jails, fire stations, solid waste disposal facilities, courthouses, recreational facilities, stadiums, libraries, and hospitals; and (B) Engineering and architectural fees and other development and acquisition costs of those public works or projects. (3) "Governing body" means: (A) The legislative body of any: (i) City, town, or county; (ii) Improvement district; or (iii) School board; and (B) The body or board authorized to operate a board, agency, or commission including, but not limited to, the board of commissioners of a waterworks commission, members of a sewer committee, the board of commissioners of an airport commission, members of a parking authority, the board of commissioners or directors of an improvement district, the board of directors of a public transit authority, members of an advertising and promotion commission, commissioners of a housing authority, board of trustees of a library, or members of a port authority. Acts 1983, No. 542, § 1; A.S.A. 1947, § 13-2701.

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

(1) "Local government" means any: (A) City of the first or second class; (B) Incorporated town; (C) County; (D) School district; (E) Improvement district; or (F) Board, agency, or commission of the governments set out in subdivisions (1)(A)-(E) of this section including, but not limited to: (i) Waterworks commission; (ii) Sewer committee; (iii) Airport commission; (iv) Parking authority; (v) Public transit authority; (vi) Library commission; (vii) Advertising and promotion commission; or (viii) Port authority.

(A) City of the first or second class;

(B) Incorporated town;

(C) County;

(D) School district;

(E) Improvement district; or

(F) Board, agency, or commission of the governments set out in subdivisions (1)(A)-(E) of this section including, but not limited to: (i) Waterworks commission; (ii) Sewer committee; (iii) Airport commission; (iv) Parking authority; (v) Public transit authority; (vi) Library commission; (vii) Advertising and promotion commission; or (viii) Port authority.

(i) Waterworks commission;

(ii) Sewer committee;

(iii) Airport commission;

(iv) Parking authority;

(v) Public transit authority;

(vi) Library commission;

(vii) Advertising and promotion commission; or

(viii) Port authority.

(2) "Improvement" means: (A) Public works or projects authorized by law which are undertaken by a local government for public use or benefit including, but not limited to, streets and transportation facilities, waterworks facilities, sewer facilities, airports, parking facilities, drainage facilities, buildings, sidewalks, convention centers, schools, city halls, jails, fire stations, solid waste disposal facilities, courthouses, recreational facilities, stadiums, libraries, and hospitals; and (B) Engineering and architectural fees and other development and acquisition costs of those public works or projects.

(A) Public works or projects authorized by law which are undertaken by a local government for public use or benefit including, but not limited to, streets and transportation facilities, waterworks facilities, sewer facilities, airports, parking facilities, drainage facilities, buildings, sidewalks, convention centers, schools, city halls, jails, fire stations, solid waste disposal facilities, courthouses, recreational facilities, stadiums, libraries, and hospitals; and

(B) Engineering and architectural fees and other development and acquisition costs of those public works or projects.

(3) "Governing body" means: (A) The legislative body of any: (i) City, town, or county; (ii) Improvement district; or (iii) School board; and (B) The body or board authorized to operate a board, agency, or commission including, but not limited to, the board of commissioners of a waterworks commission, members of a sewer committee, the board of commissioners of an airport commission, members of a parking authority, the board of commissioners or directors of an improvement district, the board of directors of a public transit authority, members of an advertising and promotion commission, commissioners of a housing authority, board of trustees of a library, or members of a port authority.

(A) The legislative body of any: (i) City, town, or county; (ii) Improvement district; or (iii) School board; and

(i) City, town, or county;

(ii) Improvement district; or

(iii) School board; and

(B) The body or board authorized to operate a board, agency, or commission including, but not limited to, the board of commissioners of a waterworks commission, members of a sewer committee, the board of commissioners of an airport commission, members of a parking authority, the board of commissioners or directors of an improvement district, the board of directors of a public transit authority, members of an advertising and promotion commission, commissioners of a housing authority, board of trustees of a library, or members of a port authority.

Acts 1983, No. 542, § 1; A.S.A. 1947, § 13-2701.
Ark. Code Ann. § 14-94-120 — AR Code / Title 14 / Chapter 94 / Section 14-94-120
Extension and collection of taxes
Status: in_force

(a) (1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk. (2) (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted. (B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended. (b) (1) (A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted. (ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00). (B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds. (2) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes. (c) A property owner shall pay the taxes under this subchapter as a prerequisite to paying his or her ad valorem real property taxes. Amended by Act 2019, No. 1077,§ 1, eff. 4/17/2019. Acts 1987, No. 113, § 12; 2001, No. 1816, § 3.

(a) (1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk. (2) (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted. (B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.

(1) When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk.

(2) (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted. (B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.

(A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.

(B) For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.

(b) (1) (A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted. (ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00). (B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds. (2) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.

(1) (A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted. (ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00). (B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds.

(A) (i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted. (ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).

(i) It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.

(ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).

(B) The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds.

(2) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.

(c) A property owner shall pay the taxes under this subchapter as a prerequisite to paying his or her ad valorem real property taxes.

Amended by Act 2019, No. 1077,§ 1, eff. 4/17/2019.

Acts 1987, No. 113, § 12; 2001, No. 1816, § 3.
Ark. Code Ann. § 14-40-601 — AR Code / Title 14 / Chapter 40 / Subchapter 6 / Section 14-40-601
Application by petition
Status: in_force

(a) When a majority of the real estate owners of any part of a county contiguous to and adjoining any city or incorporated town desires to be annexed to the city or town, they may apply by attested petition in writing to the county court of the county in which the city or town is situated, shall name the persons authorized to act on behalf of the petitioners, and may include a schedule of services of the annexing municipality that will be extended to the area within three (3) years after the date the annexation becomes final. (b) The "majority of real estate owners" referred to in this section means a majority of the total number of real estate owners in the area affected if the majority of the total number of owners own more than one half (1/2) of the acreage affected. Amended by Act 2013, No. 1071,§ 2, eff. 8/16/2013. Acts 1875, No. 1, § 79, p. 1; C. & M. Dig., § 7462; Pope's Dig., § 9495; Acts 1953, No. 142, § 1; A.S.A. 1947, § 19-301.

(a) When a majority of the real estate owners of any part of a county contiguous to and adjoining any city or incorporated town desires to be annexed to the city or town, they may apply by attested petition in writing to the county court of the county in which the city or town is situated, shall name the persons authorized to act on behalf of the petitioners, and may include a schedule of services of the annexing municipality that will be extended to the area within three (3) years after the date the annexation becomes final.

(b) The "majority of real estate owners" referred to in this section means a majority of the total number of real estate owners in the area affected if the majority of the total number of owners own more than one half (1/2) of the acreage affected.

Amended by Act 2013, No. 1071,§ 2, eff. 8/16/2013.

Acts 1875, No. 1, § 79, p. 1; C. & M. Dig., § 7462; Pope's Dig., § 9495; Acts 1953, No. 142, § 1; A.S.A. 1947, § 19-301.
Ark. Code Ann. § 14-115-103 — AR Code / Title 14 / Chapter 115 / Section 14-115-103
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "Interstate watershed project" means any undertaking in cooperation with the federal government for preparing and carrying out works of improvement for the control and prevention of floodwater, erosion, and sediment damage, and the conservation, development, utilization, and disposal of water lying wholly or in part outside the boundaries of this state, the installation of which will benefit lands and property in this state; (2) "Improvement district" or "district" includes drainage, soil or water conservation, irrigation, levee, flood control, or other special improvement district, and all other political subdivisions including incorporated cities and towns; (3) "Bonds" means any notes, bonds, or other obligations without regard to form or source of payment, issued by any district pursuant to any law of this state; (4) "Taxes" means general taxes levied on an ad valorem basis or special benefit taxes levied pursuant to the laws governing improvement districts. Acts 1967, No. 31, § 2; A.S.A. 1947, § 21-1802.

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

(1) "Interstate watershed project" means any undertaking in cooperation with the federal government for preparing and carrying out works of improvement for the control and prevention of floodwater, erosion, and sediment damage, and the conservation, development, utilization, and disposal of water lying wholly or in part outside the boundaries of this state, the installation of which will benefit lands and property in this state;

(2) "Improvement district" or "district" includes drainage, soil or water conservation, irrigation, levee, flood control, or other special improvement district, and all other political subdivisions including incorporated cities and towns;

(3) "Bonds" means any notes, bonds, or other obligations without regard to form or source of payment, issued by any district pursuant to any law of this state;

(4) "Taxes" means general taxes levied on an ad valorem basis or special benefit taxes levied pursuant to the laws governing improvement districts.

Acts 1967, No. 31, § 2; A.S.A. 1947, § 21-1802.
Ark. Code Ann. § 14-41-305 — AR Code / Title 14 / Chapter 41 / Subchapter 3 / Section 14-41-305
Notice of petition
Status: in_force

(a) Upon the filing of a petition, the county court shall immediately cause notice to be published for two (2) consecutive weeks by at least two (2) insertions in some newspaper published in the county having a bona fide circulation therein, stating the substance contained in the petition. (b) The county court shall immediately provide the filed petition to the city clerk of the city or incorporated town in which the property is located. Acts 1929, No. 91, § 5; Pope's Dig., § 9518; A.S.A. 1947, § 19-411; Acts 2007, No. 14, § 1.

(a) Upon the filing of a petition, the county court shall immediately cause notice to be published for two (2) consecutive weeks by at least two (2) insertions in some newspaper published in the county having a bona fide circulation therein, stating the substance contained in the petition.

(b) The county court shall immediately provide the filed petition to the city clerk of the city or incorporated town in which the property is located.

Acts 1929, No. 91, § 5; Pope's Dig., § 9518; A.S.A. 1947, § 19-411; Acts 2007, No. 14, § 1.
Ark. Code Ann. § 14-169-1004 — AR Code / Title 14 / Chapter 169 / Subchapter 10 / Section 14-169-1004
Property outside municipal limits
Status: in_force

Cities or incorporated towns may acquire properties under this subchapter located within or without the corporate limits. Acts 1947, No. 250, § 9; A.S.A. 1947, § 19-3072.

Cities or incorporated towns may acquire properties under this subchapter located within or without the corporate limits.

Acts 1947, No. 250, § 9; A.S.A. 1947, § 19-3072.
Ark. Code Ann. § 14-86-403 — AR Code / Title 14 / Chapter 86 / Subchapter 4 / Section 14-86-403
Judgment conclusive
Status: in_force

When a judgment is rendered by the county court in accordance with this subchapter, it shall be conclusive unless appealed from within fifteen (15) days, shall be binding upon all parties, and shall not be collaterally attacked. Acts 1919, No. 661, § 2; C. & M. Dig., § 5641; Pope's Dig., § 7377; A.S.A. 1947, § 20-1102.

When a judgment is rendered by the county court in accordance with this subchapter, it shall be conclusive unless appealed from within fifteen (15) days, shall be binding upon all parties, and shall not be collaterally attacked.

Acts 1919, No. 661, § 2; C. & M. Dig., § 5641; Pope's Dig., § 7377; A.S.A. 1947, § 20-1102.
Ark. Code Ann. § 14-121-402 — AR Code / Title 14 / Chapter 121 / Subchapter 4 / Section 14-121-402
Assessment of benefits and damages within district
Status: in_force

(a) (1) The commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract of land. They shall assess the value of the benefits to accrue to each tract by reason of the improvement and shall enter such assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment. (2) These assessments shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that shall be benefited by the drainage system. (3) They shall place opposite each tract of land the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list. (b) If any commissioner or any private corporation or other drainage district has dug ditches or made drainage works that can be profitably used as a part of the general system, the value of the ditches or drainage works to the district shall be assessed by the commissioners, shall separately appear upon their assessment, and shall be paid for by the district, either in cash or by reduction of assessment. (c) (1) The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. (2) Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage shall be sustained. (3) Whenever the district embraces land in more than one (1) county, the secretary of the board of commissioners shall forward to the county clerk of each county in which the lands of the district lie a copy of the assessment of benefits insofar as relates to the lands in that county. The copy shall be preserved by the respective county clerks as permanent records of their offices. Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3613; Pope's Dig., § 4461; Acts 1957, No. 327, § 3; A.S.A. 1947, § 21-513.

(a) (1) The commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract of land. They shall assess the value of the benefits to accrue to each tract by reason of the improvement and shall enter such assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment. (2) These assessments shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that shall be benefited by the drainage system. (3) They shall place opposite each tract of land the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.

(1) The commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract of land. They shall assess the value of the benefits to accrue to each tract by reason of the improvement and shall enter such assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment.

(2) These assessments shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that shall be benefited by the drainage system.

(3) They shall place opposite each tract of land the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.

(b) If any commissioner or any private corporation or other drainage district has dug ditches or made drainage works that can be profitably used as a part of the general system, the value of the ditches or drainage works to the district shall be assessed by the commissioners, shall separately appear upon their assessment, and shall be paid for by the district, either in cash or by reduction of assessment.

(c) (1) The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. (2) Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage shall be sustained. (3) Whenever the district embraces land in more than one (1) county, the secretary of the board of commissioners shall forward to the county clerk of each county in which the lands of the district lie a copy of the assessment of benefits insofar as relates to the lands in that county. The copy shall be preserved by the respective county clerks as permanent records of their offices.

(1) The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged.

(2) Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage shall be sustained.

(3) Whenever the district embraces land in more than one (1) county, the secretary of the board of commissioners shall forward to the county clerk of each county in which the lands of the district lie a copy of the assessment of benefits insofar as relates to the lands in that county. The copy shall be preserved by the respective county clerks as permanent records of their offices.

Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3613; Pope's Dig., § 4461; Acts 1957, No. 327, § 3; A.S.A. 1947, § 21-513.
Ark. Code Ann. § 14-322-111 — AR Code / Title 14 / Chapter 322 / Section 14-322-111
Use of funds
Status: in_force

All funds derived from assessments upon real property by a district established under the provisions of this chapter shall be funds of the district and not funds of the municipality. They shall at all times be kept separate and apart from funds of the municipality and shall be used solely for paying the cost of the contemplated improvements. However, such funds may be used to reimburse the municipality for expenses incurred in making the study and survey provided for in § 14-322-102 . Acts 1967, No. 251, § 8; A.S.A. 1947, § 20-1508.

All funds derived from assessments upon real property by a district established under the provisions of this chapter shall be funds of the district and not funds of the municipality. They shall at all times be kept separate and apart from funds of the municipality and shall be used solely for paying the cost of the contemplated improvements. However, such funds may be used to reimburse the municipality for expenses incurred in making the study and survey provided for in § 14-322-102 .

Acts 1967, No. 251, § 8; A.S.A. 1947, § 20-1508.
Ark. Code Ann. § 14-52-304 — AR Code / Title 14 / Chapter 52 / Subchapter 3 / Section 14-52-304
Disclosure not required for promotion or assignment
Status: in_force

No law enforcement officer shall be required to disclose for the purposes of promotion or assignment any item of his or her property, income, assets, debts, or expenditures, or those of any member of the officer's household. Acts 1991, No. 564, § 4.

No law enforcement officer shall be required to disclose for the purposes of promotion or assignment any item of his or her property, income, assets, debts, or expenditures, or those of any member of the officer's household.

Acts 1991, No. 564, § 4.
Ark. Code Ann. § 14-19-105 — AR Code / Title 14 / Chapter 19 / Section 14-19-105
Payment of installments
Status: in_force

(a) When any installment shall become due to the contractor according to contract, the county court shall make an order that it be paid out of the county treasury. (b) No such order shall be made, except on the certificate of the commissioner of public buildings, that due proportion of the work has been completed and executed according to contract. Rev. Stat., ch. 36, §§ 16, 17; C. & M. Dig., §§ 1941, 1942; Pope's Dig., §§ 2463, 2464; A.S.A. 1947, §§ 17-913, 17-914.

(a) When any installment shall become due to the contractor according to contract, the county court shall make an order that it be paid out of the county treasury.

(b) No such order shall be made, except on the certificate of the commissioner of public buildings, that due proportion of the work has been completed and executed according to contract.

Rev. Stat., ch. 36, §§ 16, 17; C. & M. Dig., §§ 1941, 1942; Pope's Dig., §§ 2463, 2464; A.S.A. 1947, §§ 17-913, 17-914.
Ark. Code Ann. § 14-320-108 — AR Code / Title 14 / Chapter 320 / Section 14-320-108
Notice and filing of assessment - Hearing and appeal
Status: in_force

(a) When the assessment of benefits is completed, the board of commissioners shall subscribe the assessment and file it with the circuit clerk where it shall be kept and preserved as a public record. (b) Upon the filing of the assessment of benefits, the circuit clerk shall give notice of filing by publication for two (2) weeks in some newspaper having a bona fide circulation in the counties in which the lands of the district are situated. (c) The notice shall give a description of the lands assessed, and the owners of the lands may appear, if they desire, before the circuit court on a day therein named and present complaints, if they have any, against the assessment of any lands in the district. (d) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or deems the assessment of any lands to be inequitable shall present his complaint to the circuit court at the first regular, adjourned, or special session held more than ten (10) days after publication of the notice. The circuit court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it. (e) Its findings shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the board of commissioners of the district. Acts 1951, No. 381, § 8; A.S.A. 1947, § 76-2008.

(a) When the assessment of benefits is completed, the board of commissioners shall subscribe the assessment and file it with the circuit clerk where it shall be kept and preserved as a public record.

(b) Upon the filing of the assessment of benefits, the circuit clerk shall give notice of filing by publication for two (2) weeks in some newspaper having a bona fide circulation in the counties in which the lands of the district are situated.

(c) The notice shall give a description of the lands assessed, and the owners of the lands may appear, if they desire, before the circuit court on a day therein named and present complaints, if they have any, against the assessment of any lands in the district.

(d) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or deems the assessment of any lands to be inequitable shall present his complaint to the circuit court at the first regular, adjourned, or special session held more than ten (10) days after publication of the notice. The circuit court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it.

(e) Its findings shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the board of commissioners of the district.

Acts 1951, No. 381, § 8; A.S.A. 1947, § 76-2008.
Ark. Code Ann. § 14-1-107 — AR Code / Title 14 / Chapter 1 / Subchapter 1 / Section 14-1-107
Auxiliary containers - Definition
Status: in_force

(a) As used in this section, "auxiliary container" means a bag, cup, package, container, bottle, device, or other packaging that is without limitation: (1) Made of cloth, paper, plastic, foamed plastic, expanded plastic, cardboard, corrugated material, aluminum, glass, postconsumer recycled material, or similar coated or laminated material; and (2) Designed for the consumption, transportation, or protection of merchandise, food, or beverages at a food service facility, manufacturing facility, distribution facility, processing facility, or retail facility. (b) Except as provided under subsection (c) of this section, a municipality or county shall not restrict, tax, prohibit, or otherwise regulate the use, disposition, or sale of auxiliary containers. (c) A municipality or county may: (1) Operate a recycling program, a composting program, and a solid waste disposal program; and (2) Regulate the use of auxiliary containers on property owned or maintained by the municipality or county. (d) This section does not: (1) Affect a general state or local sales and use tax; (2) Prevent a municipality or county from restricting the use of glass containers within the municipality or county based on public safety concerns; (3) Prevent a municipality or county from passing or enforcing an ordinance that prohibits littering, if the ordinance complies with the Litter Control Act, § 8-6-401 et seq.; or (4) Prevent a municipality from setting by ordinance reasonable standards for the regulation of alcohol possession within the boundaries of a designated entertainment district under § 14-54-1412 . Added by Act 2021, No. 751,§ 1, eff. 7/28/2021.

(a) As used in this section, "auxiliary container" means a bag, cup, package, container, bottle, device, or other packaging that is without limitation: (1) Made of cloth, paper, plastic, foamed plastic, expanded plastic, cardboard, corrugated material, aluminum, glass, postconsumer recycled material, or similar coated or laminated material; and (2) Designed for the consumption, transportation, or protection of merchandise, food, or beverages at a food service facility, manufacturing facility, distribution facility, processing facility, or retail facility.

(1) Made of cloth, paper, plastic, foamed plastic, expanded plastic, cardboard, corrugated material, aluminum, glass, postconsumer recycled material, or similar coated or laminated material; and

(2) Designed for the consumption, transportation, or protection of merchandise, food, or beverages at a food service facility, manufacturing facility, distribution facility, processing facility, or retail facility.

(b) Except as provided under subsection (c) of this section, a municipality or county shall not restrict, tax, prohibit, or otherwise regulate the use, disposition, or sale of auxiliary containers.

(c) A municipality or county may: (1) Operate a recycling program, a composting program, and a solid waste disposal program; and (2) Regulate the use of auxiliary containers on property owned or maintained by the municipality or county.

(1) Operate a recycling program, a composting program, and a solid waste disposal program; and

(2) Regulate the use of auxiliary containers on property owned or maintained by the municipality or county.

(d) This section does not: (1) Affect a general state or local sales and use tax; (2) Prevent a municipality or county from restricting the use of glass containers within the municipality or county based on public safety concerns; (3) Prevent a municipality or county from passing or enforcing an ordinance that prohibits littering, if the ordinance complies with the Litter Control Act, § 8-6-401 et seq.; or (4) Prevent a municipality from setting by ordinance reasonable standards for the regulation of alcohol possession within the boundaries of a designated entertainment district under § 14-54-1412 .

(1) Affect a general state or local sales and use tax;

(2) Prevent a municipality or county from restricting the use of glass containers within the municipality or county based on public safety concerns;

(3) Prevent a municipality or county from passing or enforcing an ordinance that prohibits littering, if the ordinance complies with the Litter Control Act, § 8-6-401 et seq.; or

(4) Prevent a municipality from setting by ordinance reasonable standards for the regulation of alcohol possession within the boundaries of a designated entertainment district under § 14-54-1412 .

Added by Act 2021, No. 751,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 14-126-102 — AR Code / Title 14 / Chapter 126 / Section 14-126-102
Alternative method of assessments
Status: in_force

(a) The board of directors of a levee district that includes more than two (2) counties may, at a regular meeting or at a special meeting called for the purpose, adopt a resolution providing for assessments as provided in this section. (b) (1) The board of directors of a levee district that includes more than two (2) counties may provide by resolution for an annual assessment under this section upon: (A) All real estate subject to overflow in the district; (B) All improvements on real estate subject to overflow in the district; and (C) Telephone, electrical light and power lines, and pipelines subject to overflow within the district. (2) (A) The board of directors of a levee district may assess a tax on the real estate subject to overflow in the district in the amount of thirty cents (30¢) per acre or city lot. (B) The board of directors of a levee district may assess a millage upon all improvements to real estate subject to overflow in the district in an amount not to exceed twenty (20) mills on the dollar of the assessed value as the property is assessed for state and county tax purposes. (3) The millage assessed upon telephone, electrical light and power lines, and pipelines subject to overflow within the district shall not exceed twenty (20) mills on the dollar of twenty percent (20%) of the assessed valuation of the utility company based on calculations by the Arkansas Public Service Commission that are provided to the tax assessor in each county within the levee district. (c) The board of directors of a levee district may assess a tax on a railroad, its right-of-way, and roadbed subject to overflow within the district in an amount not to exceed two hundred fifty dollars ($250) per mile within the district. (d) The alternative assessments under this section shall be in lieu of assessments required by other laws under which the levee district is established and operates. Added by Act 2013, No. 570,§ 1, eff. 8/16/2013.

(a) The board of directors of a levee district that includes more than two (2) counties may, at a regular meeting or at a special meeting called for the purpose, adopt a resolution providing for assessments as provided in this section.

(b) (1) The board of directors of a levee district that includes more than two (2) counties may provide by resolution for an annual assessment under this section upon: (A) All real estate subject to overflow in the district; (B) All improvements on real estate subject to overflow in the district; and (C) Telephone, electrical light and power lines, and pipelines subject to overflow within the district. (2) (A) The board of directors of a levee district may assess a tax on the real estate subject to overflow in the district in the amount of thirty cents (30¢) per acre or city lot. (B) The board of directors of a levee district may assess a millage upon all improvements to real estate subject to overflow in the district in an amount not to exceed twenty (20) mills on the dollar of the assessed value as the property is assessed for state and county tax purposes. (3) The millage assessed upon telephone, electrical light and power lines, and pipelines subject to overflow within the district shall not exceed twenty (20) mills on the dollar of twenty percent (20%) of the assessed valuation of the utility company based on calculations by the Arkansas Public Service Commission that are provided to the tax assessor in each county within the levee district.

(1) The board of directors of a levee district that includes more than two (2) counties may provide by resolution for an annual assessment under this section upon: (A) All real estate subject to overflow in the district; (B) All improvements on real estate subject to overflow in the district; and (C) Telephone, electrical light and power lines, and pipelines subject to overflow within the district.

(A) All real estate subject to overflow in the district;

(B) All improvements on real estate subject to overflow in the district; and

(C) Telephone, electrical light and power lines, and pipelines subject to overflow within the district.

(2) (A) The board of directors of a levee district may assess a tax on the real estate subject to overflow in the district in the amount of thirty cents (30¢) per acre or city lot. (B) The board of directors of a levee district may assess a millage upon all improvements to real estate subject to overflow in the district in an amount not to exceed twenty (20) mills on the dollar of the assessed value as the property is assessed for state and county tax purposes.

(A) The board of directors of a levee district may assess a tax on the real estate subject to overflow in the district in the amount of thirty cents (30¢) per acre or city lot.

(B) The board of directors of a levee district may assess a millage upon all improvements to real estate subject to overflow in the district in an amount not to exceed twenty (20) mills on the dollar of the assessed value as the property is assessed for state and county tax purposes.

(3) The millage assessed upon telephone, electrical light and power lines, and pipelines subject to overflow within the district shall not exceed twenty (20) mills on the dollar of twenty percent (20%) of the assessed valuation of the utility company based on calculations by the Arkansas Public Service Commission that are provided to the tax assessor in each county within the levee district.

(c) The board of directors of a levee district may assess a tax on a railroad, its right-of-way, and roadbed subject to overflow within the district in an amount not to exceed two hundred fifty dollars ($250) per mile within the district.

(d) The alternative assessments under this section shall be in lieu of assessments required by other laws under which the levee district is established and operates.

Added by Act 2013, No. 570,§ 1, eff. 8/16/2013.
Ark. Code Ann. § 14-304-108 — AR Code / Title 14 / Chapter 304 / Subchapter 1 / Section 14-304-108
Planning, designing, and locating facilities
Status: in_force

(a) The parking authority, after a thorough investigation of the parking problem within its jurisdiction, shall formulate for public presentation a master plan of automobile parking facilities as a guide for the further provision for parking facilities, properly integrated with present and proposed traffic facilities, subject to alteration as necessary. (b) A program of construction and method of financing shall likewise be formulated. (c) The parking authority is authorized to so design and locate any off-street automobile parking facilities as to best serve the public purpose for which such facilities are intended. (d) Such facilities may consist of: (1) Lots, improved or unimproved; (2) Single or multi-level garages; or (3) Other structures and accessories. Acts 1949, No. 468, §§ 5, 6; A.S.A. 1947, §§ 19-4905, 19-4906.

(a) The parking authority, after a thorough investigation of the parking problem within its jurisdiction, shall formulate for public presentation a master plan of automobile parking facilities as a guide for the further provision for parking facilities, properly integrated with present and proposed traffic facilities, subject to alteration as necessary.

(b) A program of construction and method of financing shall likewise be formulated.

(c) The parking authority is authorized to so design and locate any off-street automobile parking facilities as to best serve the public purpose for which such facilities are intended.

(d) Such facilities may consist of: (1) Lots, improved or unimproved; (2) Single or multi-level garages; or (3) Other structures and accessories.

(1) Lots, improved or unimproved;

(2) Single or multi-level garages; or

(3) Other structures and accessories.

Acts 1949, No. 468, §§ 5, 6; A.S.A. 1947, §§ 19-4905, 19-4906.
Ark. Code Ann. § 14-184-126 — AR Code / Title 14 / Chapter 184 / Subchapter 1 / Section 14-184-126
Refunding bonds
Status: in_force

(a) (1) Bonds may be issued for the purpose of refunding any bonds issued under this subchapter. (2) (A) Refunding bonds may be either sold or delivered in exchange for the bonds being refunded. (B) If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited in trust and there maintained in cash or investments for the retirement of the bonds being refunded, as shall be specified by the central business improvement district in the resolution or trust indenture securing the bonds. (b) (1) The resolution or trust indenture securing the refunding bonds may provide that the refunding bonds shall have the same priority on assessments or revenues pledged for their payment as was enjoyed by the bonds refunded. (2) Revenue refunding bonds shall be sold and secured in accordance with the provisions of this subchapter pertaining to the sale and security of the bonds initially issued. (c) Refunding bonds secured primarily by the mortgage and pledge of assessed benefits may also be issued in accordance with the laws governing refunding bonds of municipal improvement districts generally. Acts 1973, No. 162, § 20; A.S.A. 1947, § 20-1619.

(a) (1) Bonds may be issued for the purpose of refunding any bonds issued under this subchapter. (2) (A) Refunding bonds may be either sold or delivered in exchange for the bonds being refunded. (B) If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited in trust and there maintained in cash or investments for the retirement of the bonds being refunded, as shall be specified by the central business improvement district in the resolution or trust indenture securing the bonds.

(1) Bonds may be issued for the purpose of refunding any bonds issued under this subchapter.

(2) (A) Refunding bonds may be either sold or delivered in exchange for the bonds being refunded. (B) If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited in trust and there maintained in cash or investments for the retirement of the bonds being refunded, as shall be specified by the central business improvement district in the resolution or trust indenture securing the bonds.

(A) Refunding bonds may be either sold or delivered in exchange for the bonds being refunded.

(B) If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited in trust and there maintained in cash or investments for the retirement of the bonds being refunded, as shall be specified by the central business improvement district in the resolution or trust indenture securing the bonds.

(b) (1) The resolution or trust indenture securing the refunding bonds may provide that the refunding bonds shall have the same priority on assessments or revenues pledged for their payment as was enjoyed by the bonds refunded. (2) Revenue refunding bonds shall be sold and secured in accordance with the provisions of this subchapter pertaining to the sale and security of the bonds initially issued.

(1) The resolution or trust indenture securing the refunding bonds may provide that the refunding bonds shall have the same priority on assessments or revenues pledged for their payment as was enjoyed by the bonds refunded.

(2) Revenue refunding bonds shall be sold and secured in accordance with the provisions of this subchapter pertaining to the sale and security of the bonds initially issued.

(c) Refunding bonds secured primarily by the mortgage and pledge of assessed benefits may also be issued in accordance with the laws governing refunding bonds of municipal improvement districts generally.

Acts 1973, No. 162, § 20; A.S.A. 1947, § 20-1619.
Ark. Code Ann. § 14-298-113 — AR Code / Title 14 / Chapter 298 / Section 14-298-113
Proceedings on report - Compensation and damages
Status: in_force

(a) The county court, on receiving the reports of the viewers as set out in § 14-298-112 , shall cause the report to be available to all parties and shall cause a hearing to be held in which the report is read publicly. (b) If no legal objection is made to the reports by the parties and the court is satisfied that the road, or any part thereof, will be of sufficient importance to the public to cause the damages and the compensation that have been assessed as set out in § 14-298-111 to be paid by the county, and that the amount so assessed is reasonable and just, and the report of the viewers being favorable thereto, the court shall order the damages to be paid to the persons entitled thereto from the county treasury, and thenceforth the road shall be considered a public road. (c) If the court is of the opinion that the road is not of sufficient public utility for the county to pay the compensation and damages assessed as set out in § 14-298-111 and the petitioners refuse to pay the compensation and damages, then the road shall not be declared a public highway or road and the costs accruing by reason of the application shall be paid by the petitioners, as provided in § 14-298-103 . If the report of the viewers is against the proposed road or alteration, or if the road is not of sufficient public utility, in the opinion of the court, then no further proceedings shall be had thereon and the obligors in the bond securing costs and expenses shall be liable for the full amount of the costs and expenses. Acts 1871, No. 26, § 53; C. & M. Dig., § 5238; Pope's Dig., § 6953; A.S.A. 1947, § 76-912; Acts 2005, No. 1200, § 6.

(a) The county court, on receiving the reports of the viewers as set out in § 14-298-112 , shall cause the report to be available to all parties and shall cause a hearing to be held in which the report is read publicly.

(b) If no legal objection is made to the reports by the parties and the court is satisfied that the road, or any part thereof, will be of sufficient importance to the public to cause the damages and the compensation that have been assessed as set out in § 14-298-111 to be paid by the county, and that the amount so assessed is reasonable and just, and the report of the viewers being favorable thereto, the court shall order the damages to be paid to the persons entitled thereto from the county treasury, and thenceforth the road shall be considered a public road.

(c) If the court is of the opinion that the road is not of sufficient public utility for the county to pay the compensation and damages assessed as set out in § 14-298-111 and the petitioners refuse to pay the compensation and damages, then the road shall not be declared a public highway or road and the costs accruing by reason of the application shall be paid by the petitioners, as provided in § 14-298-103 . If the report of the viewers is against the proposed road or alteration, or if the road is not of sufficient public utility, in the opinion of the court, then no further proceedings shall be had thereon and the obligors in the bond securing costs and expenses shall be liable for the full amount of the costs and expenses.

Acts 1871, No. 26, § 53; C. & M. Dig., § 5238; Pope's Dig., § 6953; A.S.A. 1947, § 76-912; Acts 2005, No. 1200, § 6.
Ark. Code Ann. § 14-234-703 — AR Code / Title 14 / Chapter 234 / Subchapter 7 / Section 14-234-703
Cooperation between sewer and water utilities - Termination of water service
Status: in_force

(a) (1) A sewer utility may request notification from a corresponding water utility of any change to customer information, including without limitation a change: (A) To a billing address; and (B) In service, including a new or additional connection or a disconnection. (2) A corresponding water utility shall provide the customer information requested to the sewer utility within fifteen (15) days of the change in customer information. (b) (1) A corresponding water utility shall terminate water service to a customer of the sewer utility who is also a customer of the corresponding water utility upon receiving a signed statement from a representative of the sewer utility that states: (A) That the customer has not paid for sewer utility service for more than fifteen (15) days past the due date shown on the face of the sewer utility bill; and (B) That the sewer utility has sent notice to the customer by the sewer utility's preferred delivery method of notification from the choices of notification that the United States Postal Service can provide. (2) The signed statement required under this subsection shall be accompanied by a copy of the following: (A) Documentation showing that the customer has not paid for sewer utility service for more than fifteen (15) days past the earliest due date shown on the face of the sewer utility bill; (B) The notice required under subdivision (b)(1)(B) of this section; and (C) Documentation showing that the sewer utility mailed the termination notice required under subdivision (b)(1)(B) of this section. (3) The signed statement required under this subsection may be sent to a water utility electronically. (c) Upon receipt of payment for the outstanding balance for sewer utility service, the sewer utility shall promptly notify the corresponding water utility to reconnect the customer's water service. (d) (1) If water service is terminated under subsection (b) of this section, a corresponding water utility may charge the customer a fee to reestablish water service. (2) A corresponding water utility shall not: (A) Charge a sewer utility a fee for: (i) Terminating water service under subsection (b) of this section; or (ii) Reestablishing water service under subdivision (d)(1) of this section; or (B) Have any liability for complying in good faith with a requirement of this section. Amended by Act 2017, No. 1120,§ 1, eff. 8/1/2017. Amended by Act 2015, No. 336,§ 2, eff. 7/22/2015. Added by Act 2013, No. 1210,§ 2, eff. 8/16/2013.

(a) (1) A sewer utility may request notification from a corresponding water utility of any change to customer information, including without limitation a change: (A) To a billing address; and (B) In service, including a new or additional connection or a disconnection. (2) A corresponding water utility shall provide the customer information requested to the sewer utility within fifteen (15) days of the change in customer information.

(1) A sewer utility may request notification from a corresponding water utility of any change to customer information, including without limitation a change: (A) To a billing address; and (B) In service, including a new or additional connection or a disconnection.

(A) To a billing address; and

(B) In service, including a new or additional connection or a disconnection.

(2) A corresponding water utility shall provide the customer information requested to the sewer utility within fifteen (15) days of the change in customer information.

(b) (1) A corresponding water utility shall terminate water service to a customer of the sewer utility who is also a customer of the corresponding water utility upon receiving a signed statement from a representative of the sewer utility that states: (A) That the customer has not paid for sewer utility service for more than fifteen (15) days past the due date shown on the face of the sewer utility bill; and (B) That the sewer utility has sent notice to the customer by the sewer utility's preferred delivery method of notification from the choices of notification that the United States Postal Service can provide. (2) The signed statement required under this subsection shall be accompanied by a copy of the following: (A) Documentation showing that the customer has not paid for sewer utility service for more than fifteen (15) days past the earliest due date shown on the face of the sewer utility bill; (B) The notice required under subdivision (b)(1)(B) of this section; and (C) Documentation showing that the sewer utility mailed the termination notice required under subdivision (b)(1)(B) of this section. (3) The signed statement required under this subsection may be sent to a water utility electronically.

(1) A corresponding water utility shall terminate water service to a customer of the sewer utility who is also a customer of the corresponding water utility upon receiving a signed statement from a representative of the sewer utility that states: (A) That the customer has not paid for sewer utility service for more than fifteen (15) days past the due date shown on the face of the sewer utility bill; and (B) That the sewer utility has sent notice to the customer by the sewer utility's preferred delivery method of notification from the choices of notification that the United States Postal Service can provide.

(A) That the customer has not paid for sewer utility service for more than fifteen (15) days past the due date shown on the face of the sewer utility bill; and

(B) That the sewer utility has sent notice to the customer by the sewer utility's preferred delivery method of notification from the choices of notification that the United States Postal Service can provide.

(2) The signed statement required under this subsection shall be accompanied by a copy of the following: (A) Documentation showing that the customer has not paid for sewer utility service for more than fifteen (15) days past the earliest due date shown on the face of the sewer utility bill; (B) The notice required under subdivision (b)(1)(B) of this section; and (C) Documentation showing that the sewer utility mailed the termination notice required under subdivision (b)(1)(B) of this section.

(A) Documentation showing that the customer has not paid for sewer utility service for more than fifteen (15) days past the earliest due date shown on the face of the sewer utility bill;

(B) The notice required under subdivision (b)(1)(B) of this section; and

(C) Documentation showing that the sewer utility mailed the termination notice required under subdivision (b)(1)(B) of this section.

(3) The signed statement required under this subsection may be sent to a water utility electronically.

(c) Upon receipt of payment for the outstanding balance for sewer utility service, the sewer utility shall promptly notify the corresponding water utility to reconnect the customer's water service.

(d) (1) If water service is terminated under subsection (b) of this section, a corresponding water utility may charge the customer a fee to reestablish water service. (2) A corresponding water utility shall not: (A) Charge a sewer utility a fee for: (i) Terminating water service under subsection (b) of this section; or (ii) Reestablishing water service under subdivision (d)(1) of this section; or (B) Have any liability for complying in good faith with a requirement of this section.

(1) If water service is terminated under subsection (b) of this section, a corresponding water utility may charge the customer a fee to reestablish water service.

(2) A corresponding water utility shall not: (A) Charge a sewer utility a fee for: (i) Terminating water service under subsection (b) of this section; or (ii) Reestablishing water service under subdivision (d)(1) of this section; or (B) Have any liability for complying in good faith with a requirement of this section.

(A) Charge a sewer utility a fee for: (i) Terminating water service under subsection (b) of this section; or (ii) Reestablishing water service under subdivision (d)(1) of this section; or

(i) Terminating water service under subsection (b) of this section; or

(ii) Reestablishing water service under subdivision (d)(1) of this section; or

(B) Have any liability for complying in good faith with a requirement of this section.

Amended by Act 2017, No. 1120,§ 1, eff. 8/1/2017.

Amended by Act 2015, No. 336,§ 2, eff. 7/22/2015.

Added by Act 2013, No. 1210,§ 2, eff. 8/16/2013.
Ark. Code Ann. § 14-120-321 — AR Code / Title 14 / Chapter 120 / Subchapter 3 / Section 14-120-321
Penalty for delinquency - Enforcement proceedings generally
Status: in_force

(a) If the annual tax levied as provided in this subchapter is not paid within the time fixed by law: (1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and (2) The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated. (b) The court shall give judgment against the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property situate within the boundaries of the district for the amount of the delinquent taxes, penalty and interest at the rate of six percent (6%) per annum from the date of delinquency, and all costs of the proceeding, and may include a reasonable attorney fee. (c) The judgment so rendered by the court shall provide for the sale of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property situate within the boundaries of the district by a commissioner to be appointed by the court after advertisement in the manner and form set out in this subchapter. (d) It shall not be necessary that the true ownership of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property be alleged in the proceedings. (e) The judgment so rendered shall be enforced wholly against the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property and not against any other property or estate of the owner. (f) All or any part of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines, and underground cables, pipelines, and all other real property and interest in real property, and the taxes delinquent thereon for one (1) or more years, may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, penalty, interest, and costs. The proceeding shall be a proceeding in rem. Acts 1961, No. 20, § 13; 1977, No. 233, § 1; A.S.A. 1947, § 21-851.

(a) If the annual tax levied as provided in this subchapter is not paid within the time fixed by law: (1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and (2) The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated.

(1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and

(2) The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated.

(b) The court shall give judgment against the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property situate within the boundaries of the district for the amount of the delinquent taxes, penalty and interest at the rate of six percent (6%) per annum from the date of delinquency, and all costs of the proceeding, and may include a reasonable attorney fee.

(c) The judgment so rendered by the court shall provide for the sale of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property situate within the boundaries of the district by a commissioner to be appointed by the court after advertisement in the manner and form set out in this subchapter.

(d) It shall not be necessary that the true ownership of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property be alleged in the proceedings.

(e) The judgment so rendered shall be enforced wholly against the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property and not against any other property or estate of the owner.

(f) All or any part of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines, and underground cables, pipelines, and all other real property and interest in real property, and the taxes delinquent thereon for one (1) or more years, may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, penalty, interest, and costs. The proceeding shall be a proceeding in rem.

Acts 1961, No. 20, § 13; 1977, No. 233, § 1; A.S.A. 1947, § 21-851.
Ark. Code Ann. § 14-317-101 — AR Code / Title 14 / Chapter 317 / Section 14-317-101
Definition
Status: in_force

As used in this chapter, unless the context otherwise requires, "lands" or "real property" shall be construed to embrace all property subject to taxation for the purposes of this chapter. Acts 1955, No. 367, § 4; A.S.A. 1947, § 20-1204.

As used in this chapter, unless the context otherwise requires, "lands" or "real property" shall be construed to embrace all property subject to taxation for the purposes of this chapter.

Acts 1955, No. 367, § 4; A.S.A. 1947, § 20-1204.
Ark. Code Ann. § 14-169-235 — AR Code / Title 14 / Chapter 169 / Subchapter 2 / Section 14-169-235
Tax exemption of certain property
Status: in_force

(a) The property of a housing authority used exclusively for public purposes and not for profit is declared to be public property, and this property and the authority shall be exempt from all taxes and special assessments from the state or any state public body. (b) Any property of an authority used for commercial, business, or industrial purposes shall be assessed and ad valorem taxes paid on it in the manner provided by law for the assessment and payment of taxes on other property, and the authority shall furnish the assessor with a certified statement, in writing, of the value at which the property was originally acquired to assist the assessor in arriving at the assessable value of it as provided by law. (c) An authority may agree to make payments in lieu of taxes to a state public body for the benefit of a public housing project. However, in no event shall such payments exceed the estimated cost to the state public body of the improvements, services, or facilities to be so furnished. Acts 1937, No. 298, § 23; Pope's Dig., § 10081; Acts 1969, No. 258, § 1; 1973, No. 193, § 1; A.S.A. 1947, § 19-3027.

(a) The property of a housing authority used exclusively for public purposes and not for profit is declared to be public property, and this property and the authority shall be exempt from all taxes and special assessments from the state or any state public body.

(b) Any property of an authority used for commercial, business, or industrial purposes shall be assessed and ad valorem taxes paid on it in the manner provided by law for the assessment and payment of taxes on other property, and the authority shall furnish the assessor with a certified statement, in writing, of the value at which the property was originally acquired to assist the assessor in arriving at the assessable value of it as provided by law.

(c) An authority may agree to make payments in lieu of taxes to a state public body for the benefit of a public housing project. However, in no event shall such payments exceed the estimated cost to the state public body of the improvements, services, or facilities to be so furnished.

Acts 1937, No. 298, § 23; Pope's Dig., § 10081; Acts 1969, No. 258, § 1; 1973, No. 193, § 1; A.S.A. 1947, § 19-3027.
Ark. Code Ann. § 14-318-121 — AR Code / Title 14 / Chapter 318 / Section 14-318-121
Additional levies in event of deficiency - Mandamus
Status: in_force

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of such improvement, as hereinafter provided, as the bonds shall become due and payable, the board shall from time to time make further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest. Any such levies shall be extended and collected in the same manner as the first levy. (b) However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest, and the performance of the duties may be enforced by mandamus at the instance of any person or board interested. Acts 1938 (Ex. Sess.), No. 23, § 10; A.S.A. 1947, § 76-1411.

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of such improvement, as hereinafter provided, as the bonds shall become due and payable, the board shall from time to time make further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest. Any such levies shall be extended and collected in the same manner as the first levy.

(b) However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest, and the performance of the duties may be enforced by mandamus at the instance of any person or board interested.

Acts 1938 (Ex. Sess.), No. 23, § 10; A.S.A. 1947, § 76-1411.
Ark. Code Ann. § 14-77-103 — AR Code / Title 14 / Chapter 77 / Section 14-77-103
Compliance with fiscal responsibility and management laws - Investigation
Status: in_force

(a) All public officers and employees shall comply with the provisions of the fiscal management and responsibility laws contained in this chapter. (b) Upon discovery or notification of an alleged violation of the fiscal responsibility and management laws, the executive officer of the political subdivision shall investigate such allegations and take appropriate administrative action. (c) After completing the investigation, if the executive officer of the political subdivision determines that one (1) or more of the fiscal responsibility and management laws have been violated, the facts and circumstances relating to a violation and any corrective or remedial action shall be documented and placed in the personnel files of the public officer or employee involved in the violation. Acts 1991, No. 724, §§ 3-5.

(a) All public officers and employees shall comply with the provisions of the fiscal management and responsibility laws contained in this chapter.

(b) Upon discovery or notification of an alleged violation of the fiscal responsibility and management laws, the executive officer of the political subdivision shall investigate such allegations and take appropriate administrative action.

(c) After completing the investigation, if the executive officer of the political subdivision determines that one (1) or more of the fiscal responsibility and management laws have been violated, the facts and circumstances relating to a violation and any corrective or remedial action shall be documented and placed in the personnel files of the public officer or employee involved in the violation.

Acts 1991, No. 724, §§ 3-5.
Ark. Code Ann. § 14-40-602 — AR Code / Title 14 / Chapter 40 / Subchapter 6 / Section 14-40-602
Hearing on petition
Status: in_force

(a) (1) When the petition shall be presented to the county court, the clerk shall file it, and the court shall set a date for a hearing on the petition. (2) The date for the hearing shall not be less than thirty (30) days after the filing of the petition. (b) (1) (A) Between the time of the filing of the petition and the date of the hearing, the petitioners shall cause a notice to be published in some newspaper of general circulation in the county. (B) The notice shall be published one (1) time a week for three (3) consecutive weeks. (2) If there is no newspaper of general circulation in the county, notice shall be posted at some public place within the limits of the incorporated town or city for at least three (3) weeks before the date of the hearing. (3) The notice referred to in this subsection shall contain the substance of the petition and state the time and place appointed for the hearing thereof. (c) The hearing procedure set forth in § 14-38-103 shall be followed in the proceedings concerned in this section insofar as such procedure is not in conflict with any provision expressly set out in this subchapter. Acts 1875, No. 1, § 80, p. 1; C. & M. Dig., § 7463; Pope's Dig., § 9496; Acts 1953, No. 142, § 2; A.S.A. 1947, § 19-302.

(a) (1) When the petition shall be presented to the county court, the clerk shall file it, and the court shall set a date for a hearing on the petition. (2) The date for the hearing shall not be less than thirty (30) days after the filing of the petition.

(1) When the petition shall be presented to the county court, the clerk shall file it, and the court shall set a date for a hearing on the petition.

(2) The date for the hearing shall not be less than thirty (30) days after the filing of the petition.

(b) (1) (A) Between the time of the filing of the petition and the date of the hearing, the petitioners shall cause a notice to be published in some newspaper of general circulation in the county. (B) The notice shall be published one (1) time a week for three (3) consecutive weeks. (2) If there is no newspaper of general circulation in the county, notice shall be posted at some public place within the limits of the incorporated town or city for at least three (3) weeks before the date of the hearing. (3) The notice referred to in this subsection shall contain the substance of the petition and state the time and place appointed for the hearing thereof.

(1) (A) Between the time of the filing of the petition and the date of the hearing, the petitioners shall cause a notice to be published in some newspaper of general circulation in the county. (B) The notice shall be published one (1) time a week for three (3) consecutive weeks.

(A) Between the time of the filing of the petition and the date of the hearing, the petitioners shall cause a notice to be published in some newspaper of general circulation in the county.

(B) The notice shall be published one (1) time a week for three (3) consecutive weeks.

(2) If there is no newspaper of general circulation in the county, notice shall be posted at some public place within the limits of the incorporated town or city for at least three (3) weeks before the date of the hearing.

(3) The notice referred to in this subsection shall contain the substance of the petition and state the time and place appointed for the hearing thereof.

(c) The hearing procedure set forth in § 14-38-103 shall be followed in the proceedings concerned in this section insofar as such procedure is not in conflict with any provision expressly set out in this subchapter.

Acts 1875, No. 1, § 80, p. 1; C. & M. Dig., § 7463; Pope's Dig., § 9496; Acts 1953, No. 142, § 2; A.S.A. 1947, § 19-302.