Ark. Code Ann. § 14-24-201 — AR Code / Title 14 / Chapter 24 / Subchapter 2 / Section 14-24-201
Purpose
Status: in_force

It is the intent of this subchapter to allow the counties to change and modernize, to better comply with current business and banking practices, the warrant system as a means of payment of claims against counties, but all other provisions and procedures required by law relative to claims against counties and those relative to the allowance of payment thereof, shall remain as provided by law. Acts 1975, No. 22, § 2; A.S.A. 1947, § 17-826.

It is the intent of this subchapter to allow the counties to change and modernize, to better comply with current business and banking practices, the warrant system as a means of payment of claims against counties, but all other provisions and procedures required by law relative to claims against counties and those relative to the allowance of payment thereof, shall remain as provided by law.

Acts 1975, No. 22, § 2; A.S.A. 1947, § 17-826.
Ark. Code Ann. § 14-184-120 — AR Code / Title 14 / Chapter 184 / Subchapter 1 / Section 14-184-120
Authority to borrow, issue bonds, etc. - Security - Amount
Status: in_force

(a) For the purpose of providing funds to pay preliminary expenses, to construct improvements according to the plan, or to pay for an improvement already completed, a central business improvement district may borrow money in an amount not exceeding the estimated costs of it, including interest on the money borrowed to a date six (6) months subsequent to the estimated date of completion of the work and a reserve not to exceed one (1) year's principal and interest requirements and, to that extent, may issue negotiable bonds or certificates of indebtedness bearing a rate of interest not to exceed the maximum rate allowed by law. (b) In order to secure the bonds, the district may pledge and mortgage all uncollected assessment of benefits for the payment of the bonds. (c) In addition to bonds for which uncollected assessments may be mortgaged and pledged, or in conjunction with them, the district is authorized to issue revenue bonds from time to time in sufficient principal amounts and to use the proceeds of them, together with any other available funds, for the purposes set forth in this subchapter. Acts 1973, No. 162, § 18; 1975, No. 402, § 6; 1981, No. 474, § 3; A.S.A. 1947, § 20-1617.

(a) For the purpose of providing funds to pay preliminary expenses, to construct improvements according to the plan, or to pay for an improvement already completed, a central business improvement district may borrow money in an amount not exceeding the estimated costs of it, including interest on the money borrowed to a date six (6) months subsequent to the estimated date of completion of the work and a reserve not to exceed one (1) year's principal and interest requirements and, to that extent, may issue negotiable bonds or certificates of indebtedness bearing a rate of interest not to exceed the maximum rate allowed by law.

(b) In order to secure the bonds, the district may pledge and mortgage all uncollected assessment of benefits for the payment of the bonds.

(c) In addition to bonds for which uncollected assessments may be mortgaged and pledged, or in conjunction with them, the district is authorized to issue revenue bonds from time to time in sufficient principal amounts and to use the proceeds of them, together with any other available funds, for the purposes set forth in this subchapter.

Acts 1973, No. 162, § 18; 1975, No. 402, § 6; 1981, No. 474, § 3; A.S.A. 1947, § 20-1617.
Ark. Code Ann. § 14-2-302 — AR Code / Title 14 / Chapter 2 / Subchapter 3 / Section 14-2-302
Definitions
Status: in_force

In this subchapter: (1) "Document" means information that is: (A) inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form; and (B) eligible to be recorded in the land records maintained by the county recorder. (2) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. (3) "Electronic document" means a document that is received by the county recorder in an electronic form. (4) "Electronic signature" means an electronic sound, symbol, or process attached to or logically associated with a document and executed or adopted by a person with the intent to sign the document. (5) "Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. (6) "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. Acts 2007, No. 734, § 1.

In this subchapter:

(1) "Document" means information that is: (A) inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form; and (B) eligible to be recorded in the land records maintained by the county recorder.

(A) inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form; and

(B) eligible to be recorded in the land records maintained by the county recorder.

(2) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

(3) "Electronic document" means a document that is received by the county recorder in an electronic form.

(4) "Electronic signature" means an electronic sound, symbol, or process attached to or logically associated with a document and executed or adopted by a person with the intent to sign the document.

(5) "Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.

(6) "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States.

Acts 2007, No. 734, § 1.
Ark. Code Ann. § 14-43-504 — AR Code / Title 14 / Chapter 43 / Subchapter 5 / Section 14-43-504
Powers and duties of mayor generally
Status: in_force

(a) The mayor of the city shall be its chief executive officer and conservator of its peace. It shall be his or her special duty to cause the ordinances and regulations of the city to be faithfully and constantly obeyed. (b) The mayor shall: (1) Supervise the conduct of all the officers of the city, examine the grounds of all reasonable complaints made against them, and cause all their violations of duty or other neglect to be properly punished or reported to the proper tribunal for correction; (2) Have and exercise the power conferred on sheriffs, within the city limits, to suppress disorder and keep the peace; and (3) Perform such other duties compatible with the nature of his or her office as the city council may from time to time require. (c) The mayor shall report, within the first ninety (90) days of each year and at such other times as he or she shall deem expedient, to the council the municipal affairs of the city and recommend such measures as may seem advisable. (d) (1) In addition to the powers and duties already pertaining to that office, the mayor of any city of the first class shall be clothed with and exercise and perform the following: (A) A mayor may veto within five (5) days, Sundays excepted, after the action of the city council thereon, any ordinance, resolution, or order adopted or made by the council, or any part thereof, which in his or her judgment is contrary to the public interest; and (B) (i) In case of a veto, before the next regular meeting of the council, the mayor shall file in the office of the city clerk, to be laid before that meeting, a written statement of his or her reasons for so doing. (ii) An ordinance, an order, or a resolution or part thereof, vetoed by the mayor is invalid unless, after the written statement is laid before it, the council, by a vote of two-thirds (2/3) of all the council members elected thereto, passes it over the veto. (2) The mayor does not have the power of veto in circumstances prescribed under § 14-43-501(a) or § 14-43-411(a) . Amended by Act 2017, No. 879,§ 24, eff. 8/1/2017. Acts 1875, No. 1, § 53, p. 1; 1885, No. 67, § 2, p. 92; 1893, No. 42, §§ 1, 2, p. 64; 1913, No. 226, § 1; C. & M. Dig., §§ 7697-7701; Pope's Dig., §§ 9840-9844; Acts 1979, No. 153, §§ 1, 2; A.S.A. 1947, §§ 19-1013, 19-1014; Acts 1991, No. 786, § 14; 1995, No. 534, § 2; 1995, No. 914, § 2; 2009, No. 161, § 1; 2009, No. 185, § 4.

(a) The mayor of the city shall be its chief executive officer and conservator of its peace. It shall be his or her special duty to cause the ordinances and regulations of the city to be faithfully and constantly obeyed.

(b) The mayor shall: (1) Supervise the conduct of all the officers of the city, examine the grounds of all reasonable complaints made against them, and cause all their violations of duty or other neglect to be properly punished or reported to the proper tribunal for correction; (2) Have and exercise the power conferred on sheriffs, within the city limits, to suppress disorder and keep the peace; and (3) Perform such other duties compatible with the nature of his or her office as the city council may from time to time require.

(1) Supervise the conduct of all the officers of the city, examine the grounds of all reasonable complaints made against them, and cause all their violations of duty or other neglect to be properly punished or reported to the proper tribunal for correction;

(2) Have and exercise the power conferred on sheriffs, within the city limits, to suppress disorder and keep the peace; and

(3) Perform such other duties compatible with the nature of his or her office as the city council may from time to time require.

(c) The mayor shall report, within the first ninety (90) days of each year and at such other times as he or she shall deem expedient, to the council the municipal affairs of the city and recommend such measures as may seem advisable.

(d) (1) In addition to the powers and duties already pertaining to that office, the mayor of any city of the first class shall be clothed with and exercise and perform the following: (A) A mayor may veto within five (5) days, Sundays excepted, after the action of the city council thereon, any ordinance, resolution, or order adopted or made by the council, or any part thereof, which in his or her judgment is contrary to the public interest; and (B) (i) In case of a veto, before the next regular meeting of the council, the mayor shall file in the office of the city clerk, to be laid before that meeting, a written statement of his or her reasons for so doing. (ii) An ordinance, an order, or a resolution or part thereof, vetoed by the mayor is invalid unless, after the written statement is laid before it, the council, by a vote of two-thirds (2/3) of all the council members elected thereto, passes it over the veto. (2) The mayor does not have the power of veto in circumstances prescribed under § 14-43-501(a) or § 14-43-411(a) .

(1) In addition to the powers and duties already pertaining to that office, the mayor of any city of the first class shall be clothed with and exercise and perform the following: (A) A mayor may veto within five (5) days, Sundays excepted, after the action of the city council thereon, any ordinance, resolution, or order adopted or made by the council, or any part thereof, which in his or her judgment is contrary to the public interest; and (B) (i) In case of a veto, before the next regular meeting of the council, the mayor shall file in the office of the city clerk, to be laid before that meeting, a written statement of his or her reasons for so doing. (ii) An ordinance, an order, or a resolution or part thereof, vetoed by the mayor is invalid unless, after the written statement is laid before it, the council, by a vote of two-thirds (2/3) of all the council members elected thereto, passes it over the veto.

(A) A mayor may veto within five (5) days, Sundays excepted, after the action of the city council thereon, any ordinance, resolution, or order adopted or made by the council, or any part thereof, which in his or her judgment is contrary to the public interest; and

(B) (i) In case of a veto, before the next regular meeting of the council, the mayor shall file in the office of the city clerk, to be laid before that meeting, a written statement of his or her reasons for so doing. (ii) An ordinance, an order, or a resolution or part thereof, vetoed by the mayor is invalid unless, after the written statement is laid before it, the council, by a vote of two-thirds (2/3) of all the council members elected thereto, passes it over the veto.

(i) In case of a veto, before the next regular meeting of the council, the mayor shall file in the office of the city clerk, to be laid before that meeting, a written statement of his or her reasons for so doing.

(ii) An ordinance, an order, or a resolution or part thereof, vetoed by the mayor is invalid unless, after the written statement is laid before it, the council, by a vote of two-thirds (2/3) of all the council members elected thereto, passes it over the veto.

(2) The mayor does not have the power of veto in circumstances prescribed under § 14-43-501(a) or § 14-43-411(a) .

Amended by Act 2017, No. 879,§ 24, eff. 8/1/2017.

Acts 1875, No. 1, § 53, p. 1; 1885, No. 67, § 2, p. 92; 1893, No. 42, §§ 1, 2, p. 64; 1913, No. 226, § 1; C. & M. Dig., §§ 7697-7701; Pope's Dig., §§ 9840-9844; Acts 1979, No. 153, §§ 1, 2; A.S.A. 1947, §§ 19-1013, 19-1014; Acts 1991, No. 786, § 14; 1995, No. 534, § 2; 1995, No. 914, § 2; 2009, No. 161, § 1; 2009, No. 185, § 4.
Ark. Code Ann. § 14-116-502 — AR Code / Title 14 / Chapter 116 / Subchapter 5 / Section 14-116-502
Court approval of project improvement plan - Appointment of assessor
Status: in_force

(a) The board of directors of the regional water distribution district shall by petition request court approval of the improvement plan. As part of its petition, the board of directors of a regional water distribution district shall submit a copy of the final survey and report along with such additional information or maps necessary so that the court may understand there from the purpose, utility, feasibility, and need for the improvement plan. (b) Upon the filing of the petition by the board of directors of a regional water distribution district, the court clerk shall give notice thereof by certified registered letter to each landowner, at the address contained in the records of the county tax collector, owning property within the proposed improvement project area and by publication for two (2) weeks in a newspaper published and having a general circulation in the water district calling upon all persons owning property within the proposed improvement project area, which shall be described in the notice, to appear at a hearing before the court, on some day to be fixed by the court, to show cause in favor of or against the property improvement plan for the proposed improvement project area. (c) (1) Based upon a review of the petition and attachments, the court, if it determines that the improvement plan is in the best interest of the owners of land within the proposed improvement project area, shall authorize the district to employ an assessor. (2) If the court determines that the improvement plan is not in the best interest of the owners of land within the proposed project area, it shall deny the petition. (d) (1) The assessor retained by the district shall take the oath of office as required by Arkansas Constitution, Article 19, § 20, and shall also swear that he or she will well and truly complete his or her duties of assessor. (2) The district may from time to time change assessors, but the assessor selected must be approved by the court. (e) The assessor shall review the petitions of the landowners to determine if at least a majority of the owners of the benefited lands and the owners of a majority in value of the benefited lands, as shown by the last assessment of real property within a proposed improvement project area, have signed said petitions. (f) Upon certification by the assessor that the requirements of subsection (e) of this section have been met, the court shall enter an order approving the improvement plan and establishing the project improvement area. (g) The court's findings 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; but, if no appeal is taken within that time, the order shall be deemed to be conclusive and binding upon all the land within the boundaries of the improvement project area, and upon the landowners. Acts 1995, No. 838, § 7.

(a) The board of directors of the regional water distribution district shall by petition request court approval of the improvement plan. As part of its petition, the board of directors of a regional water distribution district shall submit a copy of the final survey and report along with such additional information or maps necessary so that the court may understand there from the purpose, utility, feasibility, and need for the improvement plan.

(b) Upon the filing of the petition by the board of directors of a regional water distribution district, the court clerk shall give notice thereof by certified registered letter to each landowner, at the address contained in the records of the county tax collector, owning property within the proposed improvement project area and by publication for two (2) weeks in a newspaper published and having a general circulation in the water district calling upon all persons owning property within the proposed improvement project area, which shall be described in the notice, to appear at a hearing before the court, on some day to be fixed by the court, to show cause in favor of or against the property improvement plan for the proposed improvement project area.

(c) (1) Based upon a review of the petition and attachments, the court, if it determines that the improvement plan is in the best interest of the owners of land within the proposed improvement project area, shall authorize the district to employ an assessor. (2) If the court determines that the improvement plan is not in the best interest of the owners of land within the proposed project area, it shall deny the petition.

(1) Based upon a review of the petition and attachments, the court, if it determines that the improvement plan is in the best interest of the owners of land within the proposed improvement project area, shall authorize the district to employ an assessor.

(2) If the court determines that the improvement plan is not in the best interest of the owners of land within the proposed project area, it shall deny the petition.

(d) (1) The assessor retained by the district shall take the oath of office as required by Arkansas Constitution, Article 19, § 20, and shall also swear that he or she will well and truly complete his or her duties of assessor. (2) The district may from time to time change assessors, but the assessor selected must be approved by the court.

(1) The assessor retained by the district shall take the oath of office as required by Arkansas Constitution, Article 19, § 20, and shall also swear that he or she will well and truly complete his or her duties of assessor.

(2) The district may from time to time change assessors, but the assessor selected must be approved by the court.

(e) The assessor shall review the petitions of the landowners to determine if at least a majority of the owners of the benefited lands and the owners of a majority in value of the benefited lands, as shown by the last assessment of real property within a proposed improvement project area, have signed said petitions.

(f) Upon certification by the assessor that the requirements of subsection (e) of this section have been met, the court shall enter an order approving the improvement plan and establishing the project improvement area.

(g) The court's findings 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; but, if no appeal is taken within that time, the order shall be deemed to be conclusive and binding upon all the land within the boundaries of the improvement project area, and upon the landowners.

Acts 1995, No. 838, § 7.
Ark. Code Ann. § 14-86-2202 — AR Code / Title 14 / Chapter 86 / Subchapter 22 / Section 14-86-2202
Record retention and public examination of records
Status: in_force

(a) A district covered under this subchapter shall retain all financial records, bank statements, and contracts relating to the bonds, notes, or other evidences of indebtedness undertaken by the district during the existence of the district and for five (5) years following dissolution of the district. (b) Any person who negligently violates any of the provisions of this subchapter is guilty of a Class C misdemeanor for each violation. (c) Any person who purposely violates any of the provisions of this subchapter is guilty of a Class B misdemeanor for each violation. (d) The Freedom of Information Act of 1967, § 25-19-101 et seq., applies to records retained under this subchapter. Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.

(a) A district covered under this subchapter shall retain all financial records, bank statements, and contracts relating to the bonds, notes, or other evidences of indebtedness undertaken by the district during the existence of the district and for five (5) years following dissolution of the district.

(b) Any person who negligently violates any of the provisions of this subchapter is guilty of a Class C misdemeanor for each violation.

(c) Any person who purposely violates any of the provisions of this subchapter is guilty of a Class B misdemeanor for each violation.

(d) The Freedom of Information Act of 1967, § 25-19-101 et seq., applies to records retained under this subchapter.

Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Ark. Code Ann. § 14-172-212 — AR Code / Title 14 / Chapter 172 / Subchapter 2 / Section 14-172-212
Appeal from decision
Status: in_force

(a) (1) Any applicant aggrieved by the determination of the historic district commission, within thirty (30) days after the making of the decision, may appeal to the chancery court of the county wherein the property is located. (2) The court shall hear all pertinent evidence and shall annul the determination of the commission if it finds the reasons given for the determination to be unsupported by the evidence or to be insufficient in law and may make such other decree as justice and equity may require. (b) The remedy provided by this section shall be exclusive; but the applicant shall have all rights of appeal as in other equity cases. Acts 1963, No. 484, § 9; A.S.A. 1947, § 19-5009.

(a) (1) Any applicant aggrieved by the determination of the historic district commission, within thirty (30) days after the making of the decision, may appeal to the chancery court of the county wherein the property is located. (2) The court shall hear all pertinent evidence and shall annul the determination of the commission if it finds the reasons given for the determination to be unsupported by the evidence or to be insufficient in law and may make such other decree as justice and equity may require.

(1) Any applicant aggrieved by the determination of the historic district commission, within thirty (30) days after the making of the decision, may appeal to the chancery court of the county wherein the property is located.

(2) The court shall hear all pertinent evidence and shall annul the determination of the commission if it finds the reasons given for the determination to be unsupported by the evidence or to be insufficient in law and may make such other decree as justice and equity may require.

(b) The remedy provided by this section shall be exclusive; but the applicant shall have all rights of appeal as in other equity cases.

Acts 1963, No. 484, § 9; A.S.A. 1947, § 19-5009.
Ark. Code Ann. § 14-40-401 — AR Code / Title 14 / Chapter 40 / Subchapter 4 / Section 14-40-401
Authority
Status: in_force

(a) The General Assembly finds that there are areas within adjoining counties that are so necessary to the satisfactory conducting of a city's business that there is a need to annex land lying in the adjoining county into the city. This law will aid the residents to receive needed services to improve the quality of life in the unincorporated area. (b) Any lands contiguous to a municipality having a population of seventy-five thousand (75,000) or less, although located in an adjoining county, may become annexed to the municipality in the manner provided in this chapter. Acts 1995, No. 1286, §§ 1, 2.

(a) The General Assembly finds that there are areas within adjoining counties that are so necessary to the satisfactory conducting of a city's business that there is a need to annex land lying in the adjoining county into the city. This law will aid the residents to receive needed services to improve the quality of life in the unincorporated area.

(b) Any lands contiguous to a municipality having a population of seventy-five thousand (75,000) or less, although located in an adjoining county, may become annexed to the municipality in the manner provided in this chapter.

Acts 1995, No. 1286, §§ 1, 2.
Ark. Code Ann. § 14-48-103 — AR Code / Title 14 / Chapter 48 / Section 14-48-103
Form of government
Status: in_force

The form of municipal government authorized by this chapter shall be known as the city administrator form of municipal government. Acts 1967, No. 36, § 1; A.S.A. 1947, § 19-801.

The form of municipal government authorized by this chapter shall be known as the city administrator form of municipal government.

Acts 1967, No. 36, § 1; A.S.A. 1947, § 19-801.
Ark. Code Ann. § 14-16-601 — AR Code / Title 14 / Chapter 16 / Subchapter 6 / Section 14-16-601
Rent control preemption
Status: in_force

(a) As used in this section, "local governmental unit" means a political subdivision of this state, including, but not limited to, a county, city, village, or township, if the political subdivision provides local government services for residents in a geographically limited area of this state as its primary purpose and has the power to act primarily on behalf of that area. (b) A local governmental unit shall not enact, maintain, or enforce an ordinance or resolution that would have the effect of controlling the amount of rent charged for leasing private residential or commercial property. (c) This section does not impair the right of any local governmental unit to manage and control residential property in which the local governmental unit has a property interest. Acts 1993, No. 545, §§ 1-3.

(a) As used in this section, "local governmental unit" means a political subdivision of this state, including, but not limited to, a county, city, village, or township, if the political subdivision provides local government services for residents in a geographically limited area of this state as its primary purpose and has the power to act primarily on behalf of that area.

(b) A local governmental unit shall not enact, maintain, or enforce an ordinance or resolution that would have the effect of controlling the amount of rent charged for leasing private residential or commercial property.

(c) This section does not impair the right of any local governmental unit to manage and control residential property in which the local governmental unit has a property interest.

Acts 1993, No. 545, §§ 1-3.
Ark. Code Ann. § 14-89-906 — AR Code / Title 14 / Chapter 89 / Subchapter 9 / Section 14-89-906
Approval by municipal council
Status: in_force

The profits from the operation of any electric power plant or waterworks system shall not be used for the purposes set forth in § 14-89-903 until such expenditures by a municipal improvement district have first been authorized by resolution duly adopted by the council of the city or town. Acts 1939, No. 208, § 4; A.S.A. 1947, § 20-212.

The profits from the operation of any electric power plant or waterworks system shall not be used for the purposes set forth in § 14-89-903 until such expenditures by a municipal improvement district have first been authorized by resolution duly adopted by the council of the city or town.

Acts 1939, No. 208, § 4; A.S.A. 1947, § 20-212.
Ark. Code Ann. § 14-56-508 — AR Code / Title 14 / Chapter 56 / Subchapter 5 / Section 14-56-508
Receipt of funds
Status: in_force

A metropolitan or regional planning commission established under the provisions of this subchapter is authorized to receive, for its own uses and purposes, any funds or moneys from any participating city or county, from the state or federal government, and to receive from any other source any other funds including bequests, gifts, donations, or contributions. Acts 1955, No. 26, § 4; A.S.A. 1947, § 19-2823.

A metropolitan or regional planning commission established under the provisions of this subchapter is authorized to receive, for its own uses and purposes, any funds or moneys from any participating city or county, from the state or federal government, and to receive from any other source any other funds including bequests, gifts, donations, or contributions.

Acts 1955, No. 26, § 4; A.S.A. 1947, § 19-2823.
Ark. Code Ann. § 14-316-101 — AR Code / Title 14 / Chapter 316 / Subchapter 1 / Section 14-316-101
Road improvement tax generally
Status: in_force

(a) All taxes levied by road improvement districts in this state, whether organized under general or special laws, shall be payable between the first Monday in January and April 10 of each year. (b) This section shall not apply to Greene County. Acts 1921, No. 223, § 1; Pope's Dig., § 13825; A.S.A. 1947, § 76-1218.

(a) All taxes levied by road improvement districts in this state, whether organized under general or special laws, shall be payable between the first Monday in January and April 10 of each year.

(b) This section shall not apply to Greene County.

Acts 1921, No. 223, § 1; Pope's Dig., § 13825; A.S.A. 1947, § 76-1218.
Ark. Code Ann. § 14-117-303 — AR Code / Title 14 / Chapter 117 / Subchapter 3 / Section 14-117-303
Agents and employees generally
Status: in_force

The board shall have the authority to hire all necessary agents and employees. Acts 1949, No. 329, § 12; 1957, No. 171, § 5; 1959, No. 131, § 2; A.S.A. 1947, § 21-912.

The board shall have the authority to hire all necessary agents and employees.

Acts 1949, No. 329, § 12; 1957, No. 171, § 5; 1959, No. 131, § 2; A.S.A. 1947, § 21-912.
Ark. Code Ann. § 14-16-108 — AR Code / Title 14 / Chapter 16 / Subchapter 1 / Section 14-16-108
Sale or lease of county hospital to municipality
Status: in_force

(a) Any other law notwithstanding in this state, from and after the passage of this act, the county court of each county of the State of Arkansas shall have the right to sell or lease any county-owned hospital, where there is no outstanding bonded indebtedness, upon such terms and conditions as the court may deem advisable for the best interests of the county, to any municipality located within the county. (b) (1) Before any such sale or lease shall be entered into, the proposition shall be submitted to the county quorum court for approval or rejection. (2) If a majority of the county quorum court voting thereon approves it, then the county court is authorized to execute other instruments that may be necessary to facilitate the sale or lease. (c) Each sale or lease shall recite in the instrument of conveyance that should the municipality that has been granted the sale or lease of the county-owned hospital have any reason to discontinue to use it for hospital or nursing home purposes, then, in that event, the property shall revert back to the county, and title to the hospital shall be revested in the county. Acts 1965, No. 115, §§ 1-3; A.S.A. 1947, §§ 17-316 -- 17-318.

(a) Any other law notwithstanding in this state, from and after the passage of this act, the county court of each county of the State of Arkansas shall have the right to sell or lease any county-owned hospital, where there is no outstanding bonded indebtedness, upon such terms and conditions as the court may deem advisable for the best interests of the county, to any municipality located within the county.

(b) (1) Before any such sale or lease shall be entered into, the proposition shall be submitted to the county quorum court for approval or rejection. (2) If a majority of the county quorum court voting thereon approves it, then the county court is authorized to execute other instruments that may be necessary to facilitate the sale or lease.

(1) Before any such sale or lease shall be entered into, the proposition shall be submitted to the county quorum court for approval or rejection.

(2) If a majority of the county quorum court voting thereon approves it, then the county court is authorized to execute other instruments that may be necessary to facilitate the sale or lease.

(c) Each sale or lease shall recite in the instrument of conveyance that should the municipality that has been granted the sale or lease of the county-owned hospital have any reason to discontinue to use it for hospital or nursing home purposes, then, in that event, the property shall revert back to the county, and title to the hospital shall be revested in the county.

Acts 1965, No. 115, §§ 1-3; A.S.A. 1947, §§ 17-316 -- 17-318.
Ark. Code Ann. § 14-120-604 — AR Code / Title 14 / Chapter 120 / Subchapter 6 / Section 14-120-604
Increase in number of commissioners
Status: in_force

(a) The boards of commissioners of drainage districts, levee districts, and combinations of such districts which are now composed of only three (3) members may be increased to five (5) members by order of the court having jurisdiction of such districts in accordance with § 14-120-605 . (b) A petition to increase the number of commissioners may be filed with the court having jurisdiction by any interested taxpayer, and the clerk of the court shall give notice of hearing on the petition by publication for two (2) weeks in some newspaper published and having a general circulation in the county and shall further serve notice on the existing commissioners. (c) The time and place of hearing on the petition shall be fixed by the court. Acts 1971, No. 105, § 3; A.S.A. 1947, § 21-505.4.

(a) The boards of commissioners of drainage districts, levee districts, and combinations of such districts which are now composed of only three (3) members may be increased to five (5) members by order of the court having jurisdiction of such districts in accordance with § 14-120-605 .

(b) A petition to increase the number of commissioners may be filed with the court having jurisdiction by any interested taxpayer, and the clerk of the court shall give notice of hearing on the petition by publication for two (2) weeks in some newspaper published and having a general circulation in the county and shall further serve notice on the existing commissioners.

(c) The time and place of hearing on the petition shall be fixed by the court.

Acts 1971, No. 105, § 3; A.S.A. 1947, § 21-505.4.
Ark. Code Ann. § 14-185-106 — AR Code / Title 14 / Chapter 185 / Section 14-185-106
Members of the board of authority
Status: in_force

(a) Immediately after the filing of the order of the circuit court, the governing body of each petitioning municipality and the county court of each petitioning county shall appoint the persons to be the members of the board of the authority established by the order of the circuit court in accordance with the provisions of the order as to the number of members to be selected by the respective petitioning municipalities and counties. (b) The total number of the members of the board of the authority established by the order must be an odd number, each petitioning municipality and each petitioning county must have at least one (1) representative as a member of the board, and the number of members that represent each petitioning municipality and each petitioning county shall be apportioned in the ratio that each petitioner's population bears to the total population of all petitioners. (c) (1) The term of each member of the board shall be for three (3) years from the date of his or her appointment by the governing body of the municipality or the county court of the county, and he or she shall serve for such term and thereafter until his or her successor shall be duly appointed and qualified. (2) At the expiration of the term of each member of the board, the governing body of the municipality or the county court of the county which is represented on the board by the member shall appoint a successor member or may reappoint the same member to another term. (d) (1) Except as provided in subdivision (d)(2) of this section, a vacancy shall be filled by the governing body of the municipality or the county court of the county represented on the board by the vacating member. (2) (A) If a vacancy on the board is not filled by the municipality or county within ninety (90) days after the vacancy occurs, a majority of the remaining members of the board shall promptly fill the vacancy by appointing a qualified person to serve for either the unexpired portion of the term of the vacated member or for a new term if the vacating member is unable to serve until a new member is otherwise appointed and qualified. (B) For the purposes of this section, the expiration of a member's term does not create a vacancy unless the member whose term has expired is unable to serve until his or her successor is appointed and qualified. (e) Before entering upon his or her duties, each member of the board of the authority shall take and subscribe and file in the office of the circuit clerk of the county where the order establishing the authority was filed an oath to support the United States Constitution and the Arkansas Constitution and faithfully to perform the duties of the office upon which he or she is about to enter. (f) To be eligible for membership on the board, a person, at the time of his or her appointment and qualification by filing the required oath, must be a qualified elector of the municipality or of the county, as the case may be, that he or she represents on the board. (g) (1) (A) The board of each authority shall select one (1) of its members as chair, one (1) of its members as secretary, and one (1) of its members as treasurer. (B) The offices of secretary and treasurer may be combined and held by one (1) member. (2) The term and duties of the officers shall be fixed by resolution of the board of each authority. Amended by Act 2017, No. 494,§ 1, eff. 8/1/2017. Acts 1961, No. 439, § 3; A.S.A. 1947, § 21-1503.

(a) Immediately after the filing of the order of the circuit court, the governing body of each petitioning municipality and the county court of each petitioning county shall appoint the persons to be the members of the board of the authority established by the order of the circuit court in accordance with the provisions of the order as to the number of members to be selected by the respective petitioning municipalities and counties.

(b) The total number of the members of the board of the authority established by the order must be an odd number, each petitioning municipality and each petitioning county must have at least one (1) representative as a member of the board, and the number of members that represent each petitioning municipality and each petitioning county shall be apportioned in the ratio that each petitioner's population bears to the total population of all petitioners.

(c) (1) The term of each member of the board shall be for three (3) years from the date of his or her appointment by the governing body of the municipality or the county court of the county, and he or she shall serve for such term and thereafter until his or her successor shall be duly appointed and qualified. (2) At the expiration of the term of each member of the board, the governing body of the municipality or the county court of the county which is represented on the board by the member shall appoint a successor member or may reappoint the same member to another term.

(1) The term of each member of the board shall be for three (3) years from the date of his or her appointment by the governing body of the municipality or the county court of the county, and he or she shall serve for such term and thereafter until his or her successor shall be duly appointed and qualified.

(2) At the expiration of the term of each member of the board, the governing body of the municipality or the county court of the county which is represented on the board by the member shall appoint a successor member or may reappoint the same member to another term.

(d) (1) Except as provided in subdivision (d)(2) of this section, a vacancy shall be filled by the governing body of the municipality or the county court of the county represented on the board by the vacating member. (2) (A) If a vacancy on the board is not filled by the municipality or county within ninety (90) days after the vacancy occurs, a majority of the remaining members of the board shall promptly fill the vacancy by appointing a qualified person to serve for either the unexpired portion of the term of the vacated member or for a new term if the vacating member is unable to serve until a new member is otherwise appointed and qualified. (B) For the purposes of this section, the expiration of a member's term does not create a vacancy unless the member whose term has expired is unable to serve until his or her successor is appointed and qualified.

(1) Except as provided in subdivision (d)(2) of this section, a vacancy shall be filled by the governing body of the municipality or the county court of the county represented on the board by the vacating member.

(2) (A) If a vacancy on the board is not filled by the municipality or county within ninety (90) days after the vacancy occurs, a majority of the remaining members of the board shall promptly fill the vacancy by appointing a qualified person to serve for either the unexpired portion of the term of the vacated member or for a new term if the vacating member is unable to serve until a new member is otherwise appointed and qualified. (B) For the purposes of this section, the expiration of a member's term does not create a vacancy unless the member whose term has expired is unable to serve until his or her successor is appointed and qualified.

(A) If a vacancy on the board is not filled by the municipality or county within ninety (90) days after the vacancy occurs, a majority of the remaining members of the board shall promptly fill the vacancy by appointing a qualified person to serve for either the unexpired portion of the term of the vacated member or for a new term if the vacating member is unable to serve until a new member is otherwise appointed and qualified.

(B) For the purposes of this section, the expiration of a member's term does not create a vacancy unless the member whose term has expired is unable to serve until his or her successor is appointed and qualified.

(e) Before entering upon his or her duties, each member of the board of the authority shall take and subscribe and file in the office of the circuit clerk of the county where the order establishing the authority was filed an oath to support the United States Constitution and the Arkansas Constitution and faithfully to perform the duties of the office upon which he or she is about to enter.

(f) To be eligible for membership on the board, a person, at the time of his or her appointment and qualification by filing the required oath, must be a qualified elector of the municipality or of the county, as the case may be, that he or she represents on the board.

(g) (1) (A) The board of each authority shall select one (1) of its members as chair, one (1) of its members as secretary, and one (1) of its members as treasurer. (B) The offices of secretary and treasurer may be combined and held by one (1) member. (2) The term and duties of the officers shall be fixed by resolution of the board of each authority.

(1) (A) The board of each authority shall select one (1) of its members as chair, one (1) of its members as secretary, and one (1) of its members as treasurer. (B) The offices of secretary and treasurer may be combined and held by one (1) member.

(A) The board of each authority shall select one (1) of its members as chair, one (1) of its members as secretary, and one (1) of its members as treasurer.

(B) The offices of secretary and treasurer may be combined and held by one (1) member.

(2) The term and duties of the officers shall be fixed by resolution of the board of each authority.

Amended by Act 2017, No. 494,§ 1, eff. 8/1/2017.

Acts 1961, No. 439, § 3; A.S.A. 1947, § 21-1503.
Ark. Code Ann. § 14-186-211 — AR Code / Title 14 / Chapter 186 / Subchapter 2 / Section 14-186-211
Exemptions for property
Status: in_force

The property of a municipal port authority shall not be subject to any taxes or assessments on it. Acts 1947, No. 167, § 3; 1983, No. 622, § 2; A.S.A. 1947, § 19-2722.

The property of a municipal port authority shall not be subject to any taxes or assessments on it.

Acts 1947, No. 167, § 3; 1983, No. 622, § 2; A.S.A. 1947, § 19-2722.
Ark. Code Ann. § 14-121-311 — AR Code / Title 14 / Chapter 121 / Subchapter 3 / Section 14-121-311
Records and reports of financial transactions - Penalty
Status: in_force

(a) The commission shall also keep the original itemized bills and accounts of all financial transactions and all warrants which have been paid. Each warrant shall state on its face the service for which it was rendered, the person to whom paid, and the amount of the warrant. (b) (1) On or before January 1 of each year, the commission shall file with the county clerk a sworn statement of the financial condition of the district, to cover the year ending on November 1 preceding. (2) The report shall contain, among other things: (A) A statement of the cash on hand January 1 of the year for which the report is made, together with all other assets of the district; (B) The total receipts for the preceding year; and (C) The disbursements for administration, for construction, and for maintenance of bonds redeemed, of interest paid, and of interest due on outstanding bonds, together with all other indebtedness of the district. (c) (1) In districts with revenues, from whatever source derived, in excess of five thousand dollars ($5,000) per year, the books, records, and last annual report of the district shall be examined at least one (1) time a year by a certified public accountant. (2) The accountant shall file a report of the examination with the county court within thirty (30) days after completing the examination. (3) The accountant shall recommend the form and methods for keeping books and records and for making the reports of the district. (4) The expense of the examination shall be paid as a part of the district's expenses. (d) All accounts of this district shall be open for inspection by any person lawfully entitled to inspect them. (e) (1) The failure of any of the officials named in this section to perform the duties and acts required herein shall be a misdemeanor, punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each offense. (2) For the making of a false or fraudulent report, the person or persons so making shall be guilty of perjury and punished accordingly. Acts 1909, No. 279, § 30, p. 829; C. & M. Dig., § 3637; Pope's Dig., § 4487; A.S.A. 1947, § 21-556; Acts 1987, No. 472, § 3.

(a) The commission shall also keep the original itemized bills and accounts of all financial transactions and all warrants which have been paid. Each warrant shall state on its face the service for which it was rendered, the person to whom paid, and the amount of the warrant.

(b) (1) On or before January 1 of each year, the commission shall file with the county clerk a sworn statement of the financial condition of the district, to cover the year ending on November 1 preceding. (2) The report shall contain, among other things: (A) A statement of the cash on hand January 1 of the year for which the report is made, together with all other assets of the district; (B) The total receipts for the preceding year; and (C) The disbursements for administration, for construction, and for maintenance of bonds redeemed, of interest paid, and of interest due on outstanding bonds, together with all other indebtedness of the district.

(1) On or before January 1 of each year, the commission shall file with the county clerk a sworn statement of the financial condition of the district, to cover the year ending on November 1 preceding.

(2) The report shall contain, among other things: (A) A statement of the cash on hand January 1 of the year for which the report is made, together with all other assets of the district; (B) The total receipts for the preceding year; and (C) The disbursements for administration, for construction, and for maintenance of bonds redeemed, of interest paid, and of interest due on outstanding bonds, together with all other indebtedness of the district.

(A) A statement of the cash on hand January 1 of the year for which the report is made, together with all other assets of the district;

(B) The total receipts for the preceding year; and

(C) The disbursements for administration, for construction, and for maintenance of bonds redeemed, of interest paid, and of interest due on outstanding bonds, together with all other indebtedness of the district.

(c) (1) In districts with revenues, from whatever source derived, in excess of five thousand dollars ($5,000) per year, the books, records, and last annual report of the district shall be examined at least one (1) time a year by a certified public accountant. (2) The accountant shall file a report of the examination with the county court within thirty (30) days after completing the examination. (3) The accountant shall recommend the form and methods for keeping books and records and for making the reports of the district. (4) The expense of the examination shall be paid as a part of the district's expenses.

(1) In districts with revenues, from whatever source derived, in excess of five thousand dollars ($5,000) per year, the books, records, and last annual report of the district shall be examined at least one (1) time a year by a certified public accountant.

(2) The accountant shall file a report of the examination with the county court within thirty (30) days after completing the examination.

(3) The accountant shall recommend the form and methods for keeping books and records and for making the reports of the district.

(4) The expense of the examination shall be paid as a part of the district's expenses.

(d) All accounts of this district shall be open for inspection by any person lawfully entitled to inspect them.

(e) (1) The failure of any of the officials named in this section to perform the duties and acts required herein shall be a misdemeanor, punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each offense. (2) For the making of a false or fraudulent report, the person or persons so making shall be guilty of perjury and punished accordingly.

(1) The failure of any of the officials named in this section to perform the duties and acts required herein shall be a misdemeanor, punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each offense.

(2) For the making of a false or fraudulent report, the person or persons so making shall be guilty of perjury and punished accordingly.

Acts 1909, No. 279, § 30, p. 829; C. & M. Dig., § 3637; Pope's Dig., § 4487; A.S.A. 1947, § 21-556; Acts 1987, No. 472, § 3.
Ark. Code Ann. § 14-284-407 — AR Code / Title 14 / Chapter 284 / Subchapter 4 / Section 14-284-407
Fire protection services organization of volunteer fire department or district after January 1, 1992
Status: in_force

Nothing in this subchapter shall be construed to prevent the organization of a volunteer fire department or district pursuant to the provisions of Arkansas law. If such a volunteer fire department or district is organized after January 1, 1992, the Department of Finance and Administration shall distribute funds provided by § 26-57-614 and this subchapter upon due compliance by the volunteer fire department and district with the eligibility requirements of this subchapter and §§ 20-22-801 - 20-22-809 . Acts 1991, No. 833, § 4.

Nothing in this subchapter shall be construed to prevent the organization of a volunteer fire department or district pursuant to the provisions of Arkansas law. If such a volunteer fire department or district is organized after January 1, 1992, the Department of Finance and Administration shall distribute funds provided by § 26-57-614 and this subchapter upon due compliance by the volunteer fire department and district with the eligibility requirements of this subchapter and §§ 20-22-801 - 20-22-809 .

Acts 1991, No. 833, § 4.
Ark. Code Ann. § 14-286-115 — AR Code / Title 14 / Chapter 286 / Section 14-286-115
Bonds - Tax exemptions
Status: in_force

Bonds issued under the provisions of this subchapter, and the interest thereon, shall be exempt from all state, county, and municipal taxes. This exemption shall include income, inheritance, and estate taxes. Acts 1997, No. 590, § 15.

Bonds issued under the provisions of this subchapter, and the interest thereon, shall be exempt from all state, county, and municipal taxes. This exemption shall include income, inheritance, and estate taxes.

Acts 1997, No. 590, § 15.
Ark. Code Ann. § 14-121-1001 — AR Code / Title 14 / Chapter 121 / Subchapter 10 / Section 14-121-1001
Applicability
Status: in_force

The provisions of this act shall be applicable to any drainage district of this state which shall meet all the following requirements: (1) The district shall have been created either by order of the county court or the circuit court on appeal; (2) All lands within the district shall be within a single county; (3) No assessment of benefits shall have been confirmed by the county court or the circuit court on appeal; (4) No bonds shall have been issued by the districts secured by a valid pledge of any assessments, benefits, or betterments; (5) The district shall have been created without petitions in favor thereof having been filed, signed by a majority either in numbers, in acreage, or in value of the holders of real property within the district. Acts 1955, No. 116, § 1; A.S.A. 1947, § 21-561.1.

The provisions of this act shall be applicable to any drainage district of this state which shall meet all the following requirements:

(1) The district shall have been created either by order of the county court or the circuit court on appeal;

(2) All lands within the district shall be within a single county;

(3) No assessment of benefits shall have been confirmed by the county court or the circuit court on appeal;

(4) No bonds shall have been issued by the districts secured by a valid pledge of any assessments, benefits, or betterments;

(5) The district shall have been created without petitions in favor thereof having been filed, signed by a majority either in numbers, in acreage, or in value of the holders of real property within the district.

Acts 1955, No. 116, § 1; A.S.A. 1947, § 21-561.1.
Ark. Code Ann. § 14-56-409 — AR Code / Title 14 / Chapter 56 / Subchapter 4 / Section 14-56-409
Compensation of members
Status: in_force

The members of the municipal planning commissions established pursuant to the provisions of this subchapter shall be entitled to receive such compensation, if any, for attendance at commission meetings as may be authorized by an ordinance duly adopted by the governing body of the city. Acts 1967, No. 66, § 1; A.S.A. 1947, § 19-2833.

The members of the municipal planning commissions established pursuant to the provisions of this subchapter shall be entitled to receive such compensation, if any, for attendance at commission meetings as may be authorized by an ordinance duly adopted by the governing body of the city.

Acts 1967, No. 66, § 1; A.S.A. 1947, § 19-2833.
Ark. Code Ann. § 14-265-103 — AR Code / Title 14 / Chapter 265 / Section 14-265-103
Authority to acquire, own, manage, and sell health facilities
Status: in_force

Any municipality and any county is authorized to acquire, own, construct, reconstruct, extend, equip, improve, maintain, operate, sell, lease, contract concerning, or otherwise deal in or dispose of any land, buildings, improvements, or facilities of any and every nature whatever that can be used for hospitals, nursing homes, rest homes, or related facilities within or near the municipality or county. Acts 1961, No. 175, § 1; 1973, No. 86, § 1; A.S.A. 1947, § 19-4713.

Any municipality and any county is authorized to acquire, own, construct, reconstruct, extend, equip, improve, maintain, operate, sell, lease, contract concerning, or otherwise deal in or dispose of any land, buildings, improvements, or facilities of any and every nature whatever that can be used for hospitals, nursing homes, rest homes, or related facilities within or near the municipality or county.

Acts 1961, No. 175, § 1; 1973, No. 86, § 1; A.S.A. 1947, § 19-4713.
Ark. Code Ann. § 14-143-116 — AR Code / Title 14 / Chapter 143 / Section 14-143-116
Issuance of revenue bonds - Refunding bonds
Status: in_force

(a) (1) Revenue bonds may be issued under this chapter for the purpose of refunding any obligations issued under this chapter. (2) The refunding bonds may be combined with bonds issued into a single issue. (b) (1) When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. (2) If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement of them. (c) (1) All refunding bonds issued under this chapter shall, in all respects, be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of these bonds. (2) The resolution under which these refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded by them. Acts 1997, No. 690, § 16.

(a) (1) Revenue bonds may be issued under this chapter for the purpose of refunding any obligations issued under this chapter. (2) The refunding bonds may be combined with bonds issued into a single issue.

(1) Revenue bonds may be issued under this chapter for the purpose of refunding any obligations issued under this chapter.

(2) The refunding bonds may be combined with bonds issued into a single issue.

(b) (1) When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. (2) If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement of them.

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

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

(c) (1) All refunding bonds issued under this chapter shall, in all respects, be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of these bonds. (2) The resolution under which these refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded by them.

(1) All refunding bonds issued under this chapter shall, in all respects, be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of these bonds.

(2) The resolution under which these refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded by them.

Acts 1997, No. 690, § 16.
Ark. Code Ann. § 14-14-903 — AR Code / Title 14 / Chapter 14 / Subchapter 9 / Section 14-14-903
Record of proceedings
Status: in_force

(a) Minutes. The quorum court of each county shall provide for the keeping of written minutes which include the final vote on each ordinance or resolution indicating the vote of each individual member on the question. (b) County Ordinance and Resolution Register. (1) There shall be maintained by each quorum court a county ordinance and resolution register for all ordinances, resolutions, and amendments to each, adopted and approved by the court. (2) (A) Entries in this register shall be sequentially numbered in the order adopted and approved and shall be further designated by the year of adoption and approval. (B) A separate sequential numbering system shall be maintained for both ordinances and resolutions. (3) The register number shall be the official reference number designating an enactment. (4) The register shall be maintained as a permanent record of the court and shall contain, in addition to the sequential register number, the following items of information: (A) An index number which shall be the originating legislative agenda number of the enactment; (B) The comprehensive title of the enactment; (C) The type of ordinance or amendment: general, emergency, appropriation, initiative, or referendum; (D) The date adopted by the quorum court; (E) The date approved by the county judge, date of veto override, or date enacted by the electors; (F) The effective date of the enactment; (G) The expiration date of the enactment; and (H) A recording index number designating the location of the enactments. (c) Permanent Record of Ordinances and Resolutions. (1) (A) There shall be maintained a permanent record of all ordinances and resolutions in which each enactment is entered in full after passage and approval, except when a code or budget is adopted by reference. (B) When a code or budget is adopted by reference, the date and source of the code shall be entered. (2) (A) The permanent record shall be so indexed to provide for efficient identification, location, and retrieval of all ordinances and resolutions by subject, register number, and date enacted. (B) The permanent record indexing may be by book and page. (d) Codification of Ordinances. (1) At five-year intervals, county ordinances of a general and permanent nature enacted in each of the several counties shall be compiled into a uniform code and published. (2) (A) A quorum court may codify county ordinances and revise the codification of county ordinances at other periodic times as it considers necessary. (B) The county ordinance adopting the codification or revision: (i) Shall be enacted and published in accordance with the requirements for the passage of county ordinances under this subchapter; and (ii) May provide for the repeal of certain county ordinances and parts of county ordinances by the deletion or omission of them from the codification or revision. (3) A quorum court shall file a code of county ordinances and subsequent revisions to the code of county ordinances with the county clerk under § 14-14-909(b) . (4) A code of county ordinances is prima facie evidence of the law contained within it. Amended by Act 2015, No. 280,§ 1, eff. 7/22/2015. Acts 1977, No. 742, § 96; A.S.A. 1947, § 17-4013.

(a) Minutes. The quorum court of each county shall provide for the keeping of written minutes which include the final vote on each ordinance or resolution indicating the vote of each individual member on the question.

(b) County Ordinance and Resolution Register. (1) There shall be maintained by each quorum court a county ordinance and resolution register for all ordinances, resolutions, and amendments to each, adopted and approved by the court. (2) (A) Entries in this register shall be sequentially numbered in the order adopted and approved and shall be further designated by the year of adoption and approval. (B) A separate sequential numbering system shall be maintained for both ordinances and resolutions. (3) The register number shall be the official reference number designating an enactment. (4) The register shall be maintained as a permanent record of the court and shall contain, in addition to the sequential register number, the following items of information: (A) An index number which shall be the originating legislative agenda number of the enactment; (B) The comprehensive title of the enactment; (C) The type of ordinance or amendment: general, emergency, appropriation, initiative, or referendum; (D) The date adopted by the quorum court; (E) The date approved by the county judge, date of veto override, or date enacted by the electors; (F) The effective date of the enactment; (G) The expiration date of the enactment; and (H) A recording index number designating the location of the enactments.

(1) There shall be maintained by each quorum court a county ordinance and resolution register for all ordinances, resolutions, and amendments to each, adopted and approved by the court.

(2) (A) Entries in this register shall be sequentially numbered in the order adopted and approved and shall be further designated by the year of adoption and approval. (B) A separate sequential numbering system shall be maintained for both ordinances and resolutions.

(A) Entries in this register shall be sequentially numbered in the order adopted and approved and shall be further designated by the year of adoption and approval.

(B) A separate sequential numbering system shall be maintained for both ordinances and resolutions.

(3) The register number shall be the official reference number designating an enactment.

(4) The register shall be maintained as a permanent record of the court and shall contain, in addition to the sequential register number, the following items of information: (A) An index number which shall be the originating legislative agenda number of the enactment; (B) The comprehensive title of the enactment; (C) The type of ordinance or amendment: general, emergency, appropriation, initiative, or referendum; (D) The date adopted by the quorum court; (E) The date approved by the county judge, date of veto override, or date enacted by the electors; (F) The effective date of the enactment; (G) The expiration date of the enactment; and (H) A recording index number designating the location of the enactments.

(A) An index number which shall be the originating legislative agenda number of the enactment;

(B) The comprehensive title of the enactment;

(C) The type of ordinance or amendment: general, emergency, appropriation, initiative, or referendum;

(D) The date adopted by the quorum court;

(E) The date approved by the county judge, date of veto override, or date enacted by the electors;

(F) The effective date of the enactment;

(G) The expiration date of the enactment; and

(H) A recording index number designating the location of the enactments.

(c) Permanent Record of Ordinances and Resolutions. (1) (A) There shall be maintained a permanent record of all ordinances and resolutions in which each enactment is entered in full after passage and approval, except when a code or budget is adopted by reference. (B) When a code or budget is adopted by reference, the date and source of the code shall be entered. (2) (A) The permanent record shall be so indexed to provide for efficient identification, location, and retrieval of all ordinances and resolutions by subject, register number, and date enacted. (B) The permanent record indexing may be by book and page.

(1) (A) There shall be maintained a permanent record of all ordinances and resolutions in which each enactment is entered in full after passage and approval, except when a code or budget is adopted by reference. (B) When a code or budget is adopted by reference, the date and source of the code shall be entered.

(A) There shall be maintained a permanent record of all ordinances and resolutions in which each enactment is entered in full after passage and approval, except when a code or budget is adopted by reference.

(B) When a code or budget is adopted by reference, the date and source of the code shall be entered.

(2) (A) The permanent record shall be so indexed to provide for efficient identification, location, and retrieval of all ordinances and resolutions by subject, register number, and date enacted. (B) The permanent record indexing may be by book and page.

(A) The permanent record shall be so indexed to provide for efficient identification, location, and retrieval of all ordinances and resolutions by subject, register number, and date enacted.

(B) The permanent record indexing may be by book and page.

(d) Codification of Ordinances. (1) At five-year intervals, county ordinances of a general and permanent nature enacted in each of the several counties shall be compiled into a uniform code and published. (2) (A) A quorum court may codify county ordinances and revise the codification of county ordinances at other periodic times as it considers necessary. (B) The county ordinance adopting the codification or revision: (i) Shall be enacted and published in accordance with the requirements for the passage of county ordinances under this subchapter; and (ii) May provide for the repeal of certain county ordinances and parts of county ordinances by the deletion or omission of them from the codification or revision. (3) A quorum court shall file a code of county ordinances and subsequent revisions to the code of county ordinances with the county clerk under § 14-14-909(b) . (4) A code of county ordinances is prima facie evidence of the law contained within it.

(1) At five-year intervals, county ordinances of a general and permanent nature enacted in each of the several counties shall be compiled into a uniform code and published.

(2) (A) A quorum court may codify county ordinances and revise the codification of county ordinances at other periodic times as it considers necessary. (B) The county ordinance adopting the codification or revision: (i) Shall be enacted and published in accordance with the requirements for the passage of county ordinances under this subchapter; and (ii) May provide for the repeal of certain county ordinances and parts of county ordinances by the deletion or omission of them from the codification or revision.

(A) A quorum court may codify county ordinances and revise the codification of county ordinances at other periodic times as it considers necessary.

(B) The county ordinance adopting the codification or revision: (i) Shall be enacted and published in accordance with the requirements for the passage of county ordinances under this subchapter; and (ii) May provide for the repeal of certain county ordinances and parts of county ordinances by the deletion or omission of them from the codification or revision.

(i) Shall be enacted and published in accordance with the requirements for the passage of county ordinances under this subchapter; and

(ii) May provide for the repeal of certain county ordinances and parts of county ordinances by the deletion or omission of them from the codification or revision.

(3) A quorum court shall file a code of county ordinances and subsequent revisions to the code of county ordinances with the county clerk under § 14-14-909(b) .

(4) A code of county ordinances is prima facie evidence of the law contained within it.

Amended by Act 2015, No. 280,§ 1, eff. 7/22/2015.

Acts 1977, No. 742, § 96; A.S.A. 1947, § 17-4013.
Ark. Code Ann. § 14-169-707 — AR Code / Title 14 / Chapter 169 / Subchapter 7 / Section 14-169-707
Workable program
Status: in_force

(a) The governing body of the municipality or such public officer or public body as it may designate is authorized to prepare a workable program. This program may include an official plan of action as it exists from time to time for effectively dealing with the problem of urban slums and blighted, deteriorated, or deteriorating areas within the community and for the establishment and preservation of a well-planned community with well-organized residential neighborhoods of decent homes and suitable living environment for adequate family life, for utilizing appropriate private and public resources to eliminate, and prevent the development or spread of, slums and urban blight and deterioration, to encourage needed urban rehabilitation, to provide for the redevelopment and renewal of blighted, deteriorated, or slum areas, or to undertake such of these activities or other feasible activities as may be suitably employed to achieve the objectives of such a program. (b) The powers conferred by this section shall be in addition and supplemental to the powers conferred by any other law. Acts 1945, No. 212, § 17 as added by Acts 1957, No. 189, § 1; 1957, No. 189, § 3; A.S.A. 1947, §§ 19-3063.6, 19-3063.6n.

(a) The governing body of the municipality or such public officer or public body as it may designate is authorized to prepare a workable program. This program may include an official plan of action as it exists from time to time for effectively dealing with the problem of urban slums and blighted, deteriorated, or deteriorating areas within the community and for the establishment and preservation of a well-planned community with well-organized residential neighborhoods of decent homes and suitable living environment for adequate family life, for utilizing appropriate private and public resources to eliminate, and prevent the development or spread of, slums and urban blight and deterioration, to encourage needed urban rehabilitation, to provide for the redevelopment and renewal of blighted, deteriorated, or slum areas, or to undertake such of these activities or other feasible activities as may be suitably employed to achieve the objectives of such a program.

(b) The powers conferred by this section shall be in addition and supplemental to the powers conferred by any other law.

Acts 1945, No. 212, § 17 as added by Acts 1957, No. 189, § 1; 1957, No. 189, § 3; A.S.A. 1947, §§ 19-3063.6, 19-3063.6n.
Ark. Code Ann. § 14-125-707 — AR Code / Title 14 / Chapter 125 / Subchapter 7 / Section 14-125-707
Taxes payable in full or in installments
Status: in_force

(a) The amount of interest which will accrue on notes, bonds, or other evidences of indebtedness issued by a district shall be included in and added to the taxes levied against the land in the project area, but the interest to accrue on the notes, bonds, or other evidences of indebtedness shall not be construed as a part of the costs of construction in determining whether the expenses and the costs of making the improvements exceed the assessment of benefits. (b) (1) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final. (2) But all these taxes shall be made payable in installments, so that not more than ten percent (10%) of the taxes shall be collectible in any one (1) year against the wishes of the landowner. In the event that any landowner avails himself of this privilege, the deferred installments of the taxes shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied. (3) However, the commencement of the payment of the taxes in installments may be deferred for such period after the completion of the improvement plan as the chancery court deems to be in the best interests of the landowners in the project area. (4) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-125-705 , and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levy in the manner herein provided. Acts 1937, No. 197, § 26, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-929.

(a) The amount of interest which will accrue on notes, bonds, or other evidences of indebtedness issued by a district shall be included in and added to the taxes levied against the land in the project area, but the interest to accrue on the notes, bonds, or other evidences of indebtedness shall not be construed as a part of the costs of construction in determining whether the expenses and the costs of making the improvements exceed the assessment of benefits.

(b) (1) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final. (2) But all these taxes shall be made payable in installments, so that not more than ten percent (10%) of the taxes shall be collectible in any one (1) year against the wishes of the landowner. In the event that any landowner avails himself of this privilege, the deferred installments of the taxes shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied. (3) However, the commencement of the payment of the taxes in installments may be deferred for such period after the completion of the improvement plan as the chancery court deems to be in the best interests of the landowners in the project area. (4) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-125-705 , and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levy in the manner herein provided.

(1) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final.

(2) But all these taxes shall be made payable in installments, so that not more than ten percent (10%) of the taxes shall be collectible in any one (1) year against the wishes of the landowner. In the event that any landowner avails himself of this privilege, the deferred installments of the taxes shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.

(3) However, the commencement of the payment of the taxes in installments may be deferred for such period after the completion of the improvement plan as the chancery court deems to be in the best interests of the landowners in the project area.

(4) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-125-705 , and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levy in the manner herein provided.

Acts 1937, No. 197, § 26, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-929.
Ark. Code Ann. § 14-164-329 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-329
Capital improvement bonds - Local sales and use tax - Effective dates for imposition and termination of tax levy
Status: in_force

(a) The levy of a local sales and use tax shall not be effective until after the election has been held and the issuance of bonds has been approved by the voters and the Secretary of the Department of Finance and Administration has been given ninety (90) days' notice. (b) In order to provide time for the preparations for election set forth in this section and to provide for the accomplishment of the administrative duties of the secretary, the following effective dates are applicable with reference to any such ordinance levying such tax: (1) (A) If an election challenge is not filed within thirty (30) days of the date of publication of the proclamation of the results of the election, the tax shall become effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day period for challenge and after a minimum of sixty (60) days' notice has been provided by the secretary to sellers unless delayed under subdivision (b)(3) of this section. (B) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based on local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers. (C) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers; (2) In the event of an election contest, the tax shall be collected as prescribed in subdivision (b)(1) of this section unless enjoined by court order; and (3) (A) The municipality or county may delay the effective date of the tax. (B) The delayed effective date shall be specified in the ordinance levying the tax and on the ballot approving the bonds or the tax, except in the event that the tax is replacing an existing tax. In such event, the ballot and the ordinance shall specify that the tax will replace the existing tax and that the effective date of the tax will be the day following the date the existing tax expires. (C) The delayed effective date shall in any event be the first day of the first month of the calendar quarter. (D) The effective date shall not be delayed for more than twelve (12) months, unless the tax replaces an existing tax. (c) (1) (A) If bonds are issued, the tax shall be abolished when there are no bonds outstanding to which such tax collections are pledged as provided in this subchapter. (B) If bonds have not been issued, the tax shall be abolished when it is determined by a roll call vote of two-thirds (2/3) of all the members elected to the municipality's or county's governing body that the bonds approved by the voters shall not be issued. (C) Bonds shall not be deemed to be outstanding hereunder if the trustee for the bondholders provides the certificate provided for in subdivision (c)(2)(A) of this section. (2) In order to provide for the accomplishment of the administrative duties of the secretary and to protect the owners of the bonds, the tax shall be abolished on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the municipality or county levying the tax and by the trustee for the bondholders, if a trustee is serving in such capacity, identifying the tax and the bonds, in which either: (A) The trustee certifies that the trustee has or will have sufficient funds set aside to pay the principal of and interest on the bonds when due at maturity or at redemption before maturity and the municipality or county levying the tax certifies that the tax is not pledged to any other bonds of such municipality or county; or (B) The municipality or county levying the tax certifies that there are no longer any bonds outstanding payable from tax collections. (3) In the case of subdivision (c)(2)(B) of this section, there shall be attached to the written statement proof satisfactory to the secretary that there are no longer any bonds outstanding payable from tax collections. (4) The chief executive officer of the municipality or county shall file the appropriate certificate not later than sixty (60) days after the bonds have been paid in full or funds to make payment in full have been set aside with the trustee. (d) After one (1) year has elapsed after the effective date of the abolishment of the tax, the Treasurer of State shall remit the balance in any suspense account maintained by the Treasurer of State in connection therewith directly to the municipality or county levying the tax. Amended by Act 2019, No. 910,§ 3386, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3385, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3384, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3383, eff. 7/1/2019. Amended by Act 2013, No. 538,§ 1, eff. 8/16/2013. Acts 1985, No. 871, § 9; A.S.A. 1947, § 13-1247; Acts 1989, No. 497, § 1; 1991, No. 645, § 2; 1993, No. 266, § 8; 1995, No. 101, § 1; 2003, No. 1273, §§ 78-81.

(a) The levy of a local sales and use tax shall not be effective until after the election has been held and the issuance of bonds has been approved by the voters and the Secretary of the Department of Finance and Administration has been given ninety (90) days' notice.

(b) In order to provide time for the preparations for election set forth in this section and to provide for the accomplishment of the administrative duties of the secretary, the following effective dates are applicable with reference to any such ordinance levying such tax: (1) (A) If an election challenge is not filed within thirty (30) days of the date of publication of the proclamation of the results of the election, the tax shall become effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day period for challenge and after a minimum of sixty (60) days' notice has been provided by the secretary to sellers unless delayed under subdivision (b)(3) of this section. (B) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based on local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers. (C) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers; (2) In the event of an election contest, the tax shall be collected as prescribed in subdivision (b)(1) of this section unless enjoined by court order; and (3) (A) The municipality or county may delay the effective date of the tax. (B) The delayed effective date shall be specified in the ordinance levying the tax and on the ballot approving the bonds or the tax, except in the event that the tax is replacing an existing tax. In such event, the ballot and the ordinance shall specify that the tax will replace the existing tax and that the effective date of the tax will be the day following the date the existing tax expires. (C) The delayed effective date shall in any event be the first day of the first month of the calendar quarter. (D) The effective date shall not be delayed for more than twelve (12) months, unless the tax replaces an existing tax.

(1) (A) If an election challenge is not filed within thirty (30) days of the date of publication of the proclamation of the results of the election, the tax shall become effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day period for challenge and after a minimum of sixty (60) days' notice has been provided by the secretary to sellers unless delayed under subdivision (b)(3) of this section. (B) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based on local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers. (C) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers;

(A) If an election challenge is not filed within thirty (30) days of the date of publication of the proclamation of the results of the election, the tax shall become effective on the first day of the first month of the calendar quarter after the expiration of the thirty-day period for challenge and after a minimum of sixty (60) days' notice has been provided by the secretary to sellers unless delayed under subdivision (b)(3) of this section.

(B) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based on local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.

(C) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers;

(2) In the event of an election contest, the tax shall be collected as prescribed in subdivision (b)(1) of this section unless enjoined by court order; and

(3) (A) The municipality or county may delay the effective date of the tax. (B) The delayed effective date shall be specified in the ordinance levying the tax and on the ballot approving the bonds or the tax, except in the event that the tax is replacing an existing tax. In such event, the ballot and the ordinance shall specify that the tax will replace the existing tax and that the effective date of the tax will be the day following the date the existing tax expires. (C) The delayed effective date shall in any event be the first day of the first month of the calendar quarter. (D) The effective date shall not be delayed for more than twelve (12) months, unless the tax replaces an existing tax.

(A) The municipality or county may delay the effective date of the tax.

(B) The delayed effective date shall be specified in the ordinance levying the tax and on the ballot approving the bonds or the tax, except in the event that the tax is replacing an existing tax. In such event, the ballot and the ordinance shall specify that the tax will replace the existing tax and that the effective date of the tax will be the day following the date the existing tax expires.

(C) The delayed effective date shall in any event be the first day of the first month of the calendar quarter.

(D) The effective date shall not be delayed for more than twelve (12) months, unless the tax replaces an existing tax.

(c) (1) (A) If bonds are issued, the tax shall be abolished when there are no bonds outstanding to which such tax collections are pledged as provided in this subchapter. (B) If bonds have not been issued, the tax shall be abolished when it is determined by a roll call vote of two-thirds (2/3) of all the members elected to the municipality's or county's governing body that the bonds approved by the voters shall not be issued. (C) Bonds shall not be deemed to be outstanding hereunder if the trustee for the bondholders provides the certificate provided for in subdivision (c)(2)(A) of this section. (2) In order to provide for the accomplishment of the administrative duties of the secretary and to protect the owners of the bonds, the tax shall be abolished on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the municipality or county levying the tax and by the trustee for the bondholders, if a trustee is serving in such capacity, identifying the tax and the bonds, in which either: (A) The trustee certifies that the trustee has or will have sufficient funds set aside to pay the principal of and interest on the bonds when due at maturity or at redemption before maturity and the municipality or county levying the tax certifies that the tax is not pledged to any other bonds of such municipality or county; or (B) The municipality or county levying the tax certifies that there are no longer any bonds outstanding payable from tax collections. (3) In the case of subdivision (c)(2)(B) of this section, there shall be attached to the written statement proof satisfactory to the secretary that there are no longer any bonds outstanding payable from tax collections. (4) The chief executive officer of the municipality or county shall file the appropriate certificate not later than sixty (60) days after the bonds have been paid in full or funds to make payment in full have been set aside with the trustee.

(1) (A) If bonds are issued, the tax shall be abolished when there are no bonds outstanding to which such tax collections are pledged as provided in this subchapter. (B) If bonds have not been issued, the tax shall be abolished when it is determined by a roll call vote of two-thirds (2/3) of all the members elected to the municipality's or county's governing body that the bonds approved by the voters shall not be issued. (C) Bonds shall not be deemed to be outstanding hereunder if the trustee for the bondholders provides the certificate provided for in subdivision (c)(2)(A) of this section.

(A) If bonds are issued, the tax shall be abolished when there are no bonds outstanding to which such tax collections are pledged as provided in this subchapter.

(B) If bonds have not been issued, the tax shall be abolished when it is determined by a roll call vote of two-thirds (2/3) of all the members elected to the municipality's or county's governing body that the bonds approved by the voters shall not be issued.

(C) Bonds shall not be deemed to be outstanding hereunder if the trustee for the bondholders provides the certificate provided for in subdivision (c)(2)(A) of this section.

(2) In order to provide for the accomplishment of the administrative duties of the secretary and to protect the owners of the bonds, the tax shall be abolished on the first day of the calendar quarter after the expiration of ninety (90) days from the date there is filed with the secretary a written statement signed by the chief executive officer of the municipality or county levying the tax and by the trustee for the bondholders, if a trustee is serving in such capacity, identifying the tax and the bonds, in which either: (A) The trustee certifies that the trustee has or will have sufficient funds set aside to pay the principal of and interest on the bonds when due at maturity or at redemption before maturity and the municipality or county levying the tax certifies that the tax is not pledged to any other bonds of such municipality or county; or (B) The municipality or county levying the tax certifies that there are no longer any bonds outstanding payable from tax collections.

(A) The trustee certifies that the trustee has or will have sufficient funds set aside to pay the principal of and interest on the bonds when due at maturity or at redemption before maturity and the municipality or county levying the tax certifies that the tax is not pledged to any other bonds of such municipality or county; or

(B) The municipality or county levying the tax certifies that there are no longer any bonds outstanding payable from tax collections.

(3) In the case of subdivision (c)(2)(B) of this section, there shall be attached to the written statement proof satisfactory to the secretary that there are no longer any bonds outstanding payable from tax collections.

(4) The chief executive officer of the municipality or county shall file the appropriate certificate not later than sixty (60) days after the bonds have been paid in full or funds to make payment in full have been set aside with the trustee.

(d) After one (1) year has elapsed after the effective date of the abolishment of the tax, the Treasurer of State shall remit the balance in any suspense account maintained by the Treasurer of State in connection therewith directly to the municipality or county levying the tax.

Amended by Act 2019, No. 910,§ 3386, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3385, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3384, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3383, eff. 7/1/2019.

Amended by Act 2013, No. 538,§ 1, eff. 8/16/2013.

Acts 1985, No. 871, § 9; A.S.A. 1947, § 13-1247; Acts 1989, No. 497, § 1; 1991, No. 645, § 2; 1993, No. 266, § 8; 1995, No. 101, § 1; 2003, No. 1273, §§ 78-81.
Ark. Code Ann. § 14-40-101 — AR Code / Title 14 / Chapter 40 / Subchapter 1 / Section 14-40-101
Map required with Arkansas Geographic Information Systems Office upon annexation, consolidation, or detachment
Status: in_force

Before an entity undertakes an annexation, consolidation, or detachment proceeding under this chapter, the entity shall coordinate with the Arkansas Geographic Information Systems Office for preparation of legal descriptions and digital mapping for the relevant annexation, consolidation, and detachment areas. Added by Act 2015, No. 914,§ 2, eff. 7/22/2015.

Before an entity undertakes an annexation, consolidation, or detachment proceeding under this chapter, the entity shall coordinate with the Arkansas Geographic Information Systems Office for preparation of legal descriptions and digital mapping for the relevant annexation, consolidation, and detachment areas.

Added by Act 2015, No. 914,§ 2, eff. 7/22/2015.
Ark. Code Ann. § 14-184-113 — AR Code / Title 14 / Chapter 184 / Subchapter 1 / Section 14-184-113
Expenditures for services
Status: in_force

(a) (1) In the preparation of the plan of improvement, a central business improvement district is authorized to employ architects and engineers to prepare plans, specifications, and estimates of cost for the construction of the improvements and to supervise and inspect the construction. (2) In addition, the district is authorized to engage and pay attorneys, accountants, and consultants and to obtain and pay for such other professional and technical services as it shall determine to be necessary or desirable in assisting it to effectively carry out the functions, powers, and duties conferred and imposed upon it to accomplish and maintain the proposed improvement. (3) The district is further authorized to employ, on a full-time basis, such persons as shall be necessary to maintain, operate, supervise, repair, administer, or otherwise render assistance in the effecting of the plan and its continued benefit. (b) All expenditures under this section shall be taken as a cost of the improvement. Acts 1973, No. 162, § 13; A.S.A. 1947, § 20-1612.

(a) (1) In the preparation of the plan of improvement, a central business improvement district is authorized to employ architects and engineers to prepare plans, specifications, and estimates of cost for the construction of the improvements and to supervise and inspect the construction. (2) In addition, the district is authorized to engage and pay attorneys, accountants, and consultants and to obtain and pay for such other professional and technical services as it shall determine to be necessary or desirable in assisting it to effectively carry out the functions, powers, and duties conferred and imposed upon it to accomplish and maintain the proposed improvement. (3) The district is further authorized to employ, on a full-time basis, such persons as shall be necessary to maintain, operate, supervise, repair, administer, or otherwise render assistance in the effecting of the plan and its continued benefit.

(1) In the preparation of the plan of improvement, a central business improvement district is authorized to employ architects and engineers to prepare plans, specifications, and estimates of cost for the construction of the improvements and to supervise and inspect the construction.

(2) In addition, the district is authorized to engage and pay attorneys, accountants, and consultants and to obtain and pay for such other professional and technical services as it shall determine to be necessary or desirable in assisting it to effectively carry out the functions, powers, and duties conferred and imposed upon it to accomplish and maintain the proposed improvement.

(3) The district is further authorized to employ, on a full-time basis, such persons as shall be necessary to maintain, operate, supervise, repair, administer, or otherwise render assistance in the effecting of the plan and its continued benefit.

(b) All expenditures under this section shall be taken as a cost of the improvement.

Acts 1973, No. 162, § 13; A.S.A. 1947, § 20-1612.
Ark. Code Ann. § 14-298-119 — AR Code / Title 14 / Chapter 298 / Section 14-298-119
Limitation on damages for land taken
Status: in_force

No part of this chapter shall be so construed as to entitle any person whose lands, or any part thereof, may be appropriated under this chapter to a public highway to any further compensation and damages than the value of property appropriated and damages sustained by the owner thereof by reason of a road being established on and over the property, over and above such value. Acts 1871, No. 26, § 71, p. 56; C. & M. Dig., § 5244; Pope's Dig., § 6959; A.S.A. 1947, § 76-923.

No part of this chapter shall be so construed as to entitle any person whose lands, or any part thereof, may be appropriated under this chapter to a public highway to any further compensation and damages than the value of property appropriated and damages sustained by the owner thereof by reason of a road being established on and over the property, over and above such value.

Acts 1871, No. 26, § 71, p. 56; C. & M. Dig., § 5244; Pope's Dig., § 6959; A.S.A. 1947, § 76-923.
Ark. Code Ann. § 14-186-206 — AR Code / Title 14 / Chapter 186 / Subchapter 2 / Section 14-186-206
Jurisdiction
Status: in_force

The jurisdiction of a municipal port authority in any harbors, ports, or river-rail and barge terminals within the state shall extend over the waters and shores of the harbors or ports. Acts 1947, No. 167, § 8; A.S.A. 1947, § 19-2727.

The jurisdiction of a municipal port authority in any harbors, ports, or river-rail and barge terminals within the state shall extend over the waters and shores of the harbors or ports.

Acts 1947, No. 167, § 8; A.S.A. 1947, § 19-2727.
Ark. Code Ann. § 14-15-1106 — AR Code / Title 14 / Chapter 15 / Subchapter 11 / Section 14-15-1106
Restriction on constables' authority to appoint deputies
Status: in_force

Constables in the various townships in this state shall have no authority to appoint deputies. Added by Act 2023, No. 177,§ 18, eff. 8/1/2023.

Constables in the various townships in this state shall have no authority to appoint deputies.

Added by Act 2023, No. 177,§ 18, eff. 8/1/2023.
Ark. Code Ann. § 14-47-132 — AR Code / Title 14 / Chapter 47 / Section 14-47-132
Vacancy on municipal board, etc
Status: in_force

(a) Any vacancy on any municipal board or commission of any city of the first class having a population of fewer than fifty thousand (50,000) and having a city manager form of government shall be filled by a majority vote of the board of directors of the city or by the mayor, if the mayor has appointment power pursuant to § 14-47-108(a)(2)(E) . (b) (1) The provisions of this section shall apply to all existing boards and commissions and to all boards and commissions hereafter established in which vacancies are filled by the remaining members of the board or commission or by the city manager. (2) The provisions of this section shall not be applicable to any Arkansas city which is divided by a state line from an incorporated city or town in an adjoining state. Amended by Act 2019, No. 383,§ 11, eff. 7/24/2019. Acts 1971, No. 74, §§ 1, 2; A.S.A. 1947, §§ 19-734, 19-735; Acts 2001, No. 1473, § 5.

(a) Any vacancy on any municipal board or commission of any city of the first class having a population of fewer than fifty thousand (50,000) and having a city manager form of government shall be filled by a majority vote of the board of directors of the city or by the mayor, if the mayor has appointment power pursuant to § 14-47-108(a)(2)(E) .

(b) (1) The provisions of this section shall apply to all existing boards and commissions and to all boards and commissions hereafter established in which vacancies are filled by the remaining members of the board or commission or by the city manager. (2) The provisions of this section shall not be applicable to any Arkansas city which is divided by a state line from an incorporated city or town in an adjoining state.

(1) The provisions of this section shall apply to all existing boards and commissions and to all boards and commissions hereafter established in which vacancies are filled by the remaining members of the board or commission or by the city manager.

(2) The provisions of this section shall not be applicable to any Arkansas city which is divided by a state line from an incorporated city or town in an adjoining state.

Amended by Act 2019, No. 383,§ 11, eff. 7/24/2019.

Acts 1971, No. 74, §§ 1, 2; A.S.A. 1947, §§ 19-734, 19-735; Acts 2001, No. 1473, § 5.
Ark. Code Ann. § 14-56-306 — AR Code / Title 14 / Chapter 56 / Subchapter 3 / Section 14-56-306
Land use in adjacent and contiguous cities to be compatible - Definitions
Status: in_force

(a) If municipalities become adjacent and contiguous to one another through annexation or other procedures, then lands or properties within the boundary area of each municipality shall be zoned only for land uses which are compatible with the zoned land uses of the adjoining lands or properties, even if the adjoining lands or properties are located outside the corporate limits or are located within the corporate limits of another municipality. (b) Adjoining lands within the boundary area shall remain zoned with a compatible land use until the governing body of each municipality which is adjacent and contiguous to the boundary area adopts a resolution agreeing to a change in the zoning of the lands or properties that adjoin one another and stating that the rezoning to a land use which is not compatible will not adversely impact the adjoined land or property. (c) As used in this section, unless the context otherwise requires: (1) "Adjacent and contiguous" means any time the corporate limits of one municipality come in contact with the boundaries of the corporate limits of another municipality, or if the boundaries of one municipality extend to within one thousand feet (1000') of the corporate limits of another municipality; (2) "Boundary area" means the area of land along the municipal boundary that is: (A) Inside the municipality and within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality; and (B) Outside the municipality, but within the planning and zoning jurisdiction of the municipality and also within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality; (3) (A) "Compatible land use" means any use of lands, buildings, and structures which is harmonious to the uses and activities being conducted on the adjoining lands and properties and which does not adversely affect or unreasonably impact any use or enjoyment of the adjoined land. (B) A compatible land use includes a land use authorized by the municipal zoning ordinance for the zone that is the equivalent to, or that is as nearly equivalent as possible to, a land use authorized by the municipal zoning ordinance; and (4) "Municipality" means: (A) A city of the first class; (B) A city of the second class; or (C) An incorporated town. (d) This section shall apply to municipalities with planning commissions and zoning ordinances authorized under §§ 14-56-401 - 14-56-425 and shall apply to any other municipal zoning regulations authorized by Arkansas law. (e) Notwithstanding anything contained in subsections (a)-(d) of this section, this section shall not apply to any property if the owners of the property have sought to have services extended to the property pursuant to § 14-40-2002 prior to March 30, 2001. Acts 2001, No. 1198, § 1.

(a) If municipalities become adjacent and contiguous to one another through annexation or other procedures, then lands or properties within the boundary area of each municipality shall be zoned only for land uses which are compatible with the zoned land uses of the adjoining lands or properties, even if the adjoining lands or properties are located outside the corporate limits or are located within the corporate limits of another municipality.

(b) Adjoining lands within the boundary area shall remain zoned with a compatible land use until the governing body of each municipality which is adjacent and contiguous to the boundary area adopts a resolution agreeing to a change in the zoning of the lands or properties that adjoin one another and stating that the rezoning to a land use which is not compatible will not adversely impact the adjoined land or property.

(c) As used in this section, unless the context otherwise requires: (1) "Adjacent and contiguous" means any time the corporate limits of one municipality come in contact with the boundaries of the corporate limits of another municipality, or if the boundaries of one municipality extend to within one thousand feet (1000') of the corporate limits of another municipality; (2) "Boundary area" means the area of land along the municipal boundary that is: (A) Inside the municipality and within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality; and (B) Outside the municipality, but within the planning and zoning jurisdiction of the municipality and also within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality; (3) (A) "Compatible land use" means any use of lands, buildings, and structures which is harmonious to the uses and activities being conducted on the adjoining lands and properties and which does not adversely affect or unreasonably impact any use or enjoyment of the adjoined land. (B) A compatible land use includes a land use authorized by the municipal zoning ordinance for the zone that is the equivalent to, or that is as nearly equivalent as possible to, a land use authorized by the municipal zoning ordinance; and (4) "Municipality" means: (A) A city of the first class; (B) A city of the second class; or (C) An incorporated town.

(1) "Adjacent and contiguous" means any time the corporate limits of one municipality come in contact with the boundaries of the corporate limits of another municipality, or if the boundaries of one municipality extend to within one thousand feet (1000') of the corporate limits of another municipality;

(2) "Boundary area" means the area of land along the municipal boundary that is: (A) Inside the municipality and within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality; and (B) Outside the municipality, but within the planning and zoning jurisdiction of the municipality and also within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality;

(A) Inside the municipality and within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality; and

(B) Outside the municipality, but within the planning and zoning jurisdiction of the municipality and also within one thousand feet (1000') of the municipality's corporate boundary that is adjacent and contiguous to another municipality;

(3) (A) "Compatible land use" means any use of lands, buildings, and structures which is harmonious to the uses and activities being conducted on the adjoining lands and properties and which does not adversely affect or unreasonably impact any use or enjoyment of the adjoined land. (B) A compatible land use includes a land use authorized by the municipal zoning ordinance for the zone that is the equivalent to, or that is as nearly equivalent as possible to, a land use authorized by the municipal zoning ordinance; and

(A) "Compatible land use" means any use of lands, buildings, and structures which is harmonious to the uses and activities being conducted on the adjoining lands and properties and which does not adversely affect or unreasonably impact any use or enjoyment of the adjoined land.

(B) A compatible land use includes a land use authorized by the municipal zoning ordinance for the zone that is the equivalent to, or that is as nearly equivalent as possible to, a land use authorized by the municipal zoning ordinance; and

(4) "Municipality" means: (A) A city of the first class; (B) A city of the second class; or (C) An incorporated town.

(A) A city of the first class;

(B) A city of the second class; or

(C) An incorporated town.

(d) This section shall apply to municipalities with planning commissions and zoning ordinances authorized under §§ 14-56-401 - 14-56-425 and shall apply to any other municipal zoning regulations authorized by Arkansas law.

(e) Notwithstanding anything contained in subsections (a)-(d) of this section, this section shall not apply to any property if the owners of the property have sought to have services extended to the property pursuant to § 14-40-2002 prior to March 30, 2001.

Acts 2001, No. 1198, § 1.
Ark. Code Ann. § 14-218-128 — AR Code / Title 14 / Chapter 218 / Section 14-218-128
Use of funds for improvements outside city
Status: in_force

It shall be lawful for money raised by assessment in the district to be expended in the purchase of lands or erection of houses, reservoirs, or other improvements outside of the limits of the city in which the district is located, which may be necessary for the proper construction and operation of the waterworks and electric light plant. Acts 1927, No. 350, § 32; Pope's Dig., § 7431; A.S.A. 1947, § 20-533.

It shall be lawful for money raised by assessment in the district to be expended in the purchase of lands or erection of houses, reservoirs, or other improvements outside of the limits of the city in which the district is located, which may be necessary for the proper construction and operation of the waterworks and electric light plant.

Acts 1927, No. 350, § 32; Pope's Dig., § 7431; A.S.A. 1947, § 20-533.
Ark. Code Ann. § 14-176-105 — AR Code / Title 14 / Chapter 176 / Section 14-176-105
Economic development services - Controls, restrictions, and prohibitions
Status: in_force

(a) Economic development service contracts shall: (1) Be approved by the governing body in ordinance or resolution form after following applicable bidding, procurement, and professional services procedures in accordance with state law or local ordinance; (2) Be recorded in writing; (3) Not exceed one (1) year in length unless there is a public finding by the governing body that multiple years are necessary for the success of the economic development service and that multiple years are both lawful and a matter of public benefit; (4) Not be renewed automatically without a vote of the governing body; (5) State a proper public purpose, such as the creation of new jobs, job retention, or the expansion of the tax base by construction or improvements to real property; and (6) Articulate specific criteria to measure the progress toward, or achievement of, the proper public purpose. (b) (1) The following are exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq., as related to economic development services: (A) Files and materials that if disclosed would give advantage to the competitors or bidders; and (B) Records maintained by an economic development service provider for a municipality or county related to any economic development project. (2) (A) However, quarterly reports shall be provided to the governing body by parties to the economic development service contract and shall be available to the public. (B) The reports shall include a statement of the specific items contained in the economic development service contract and articulation of compliance as to each of those items. Added by Act 2017, No. 685,§ 1, eff. 8/1/2017.

(a) Economic development service contracts shall: (1) Be approved by the governing body in ordinance or resolution form after following applicable bidding, procurement, and professional services procedures in accordance with state law or local ordinance; (2) Be recorded in writing; (3) Not exceed one (1) year in length unless there is a public finding by the governing body that multiple years are necessary for the success of the economic development service and that multiple years are both lawful and a matter of public benefit; (4) Not be renewed automatically without a vote of the governing body; (5) State a proper public purpose, such as the creation of new jobs, job retention, or the expansion of the tax base by construction or improvements to real property; and (6) Articulate specific criteria to measure the progress toward, or achievement of, the proper public purpose.

(1) Be approved by the governing body in ordinance or resolution form after following applicable bidding, procurement, and professional services procedures in accordance with state law or local ordinance;

(2) Be recorded in writing;

(3) Not exceed one (1) year in length unless there is a public finding by the governing body that multiple years are necessary for the success of the economic development service and that multiple years are both lawful and a matter of public benefit;

(4) Not be renewed automatically without a vote of the governing body;

(5) State a proper public purpose, such as the creation of new jobs, job retention, or the expansion of the tax base by construction or improvements to real property; and

(6) Articulate specific criteria to measure the progress toward, or achievement of, the proper public purpose.

(b) (1) The following are exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq., as related to economic development services: (A) Files and materials that if disclosed would give advantage to the competitors or bidders; and (B) Records maintained by an economic development service provider for a municipality or county related to any economic development project. (2) (A) However, quarterly reports shall be provided to the governing body by parties to the economic development service contract and shall be available to the public. (B) The reports shall include a statement of the specific items contained in the economic development service contract and articulation of compliance as to each of those items.

(1) The following are exempt from the Freedom of Information Act of 1967, § 25-19-101 et seq., as related to economic development services: (A) Files and materials that if disclosed would give advantage to the competitors or bidders; and (B) Records maintained by an economic development service provider for a municipality or county related to any economic development project.

(A) Files and materials that if disclosed would give advantage to the competitors or bidders; and

(B) Records maintained by an economic development service provider for a municipality or county related to any economic development project.

(2) (A) However, quarterly reports shall be provided to the governing body by parties to the economic development service contract and shall be available to the public. (B) The reports shall include a statement of the specific items contained in the economic development service contract and articulation of compliance as to each of those items.

(A) However, quarterly reports shall be provided to the governing body by parties to the economic development service contract and shall be available to the public.

(B) The reports shall include a statement of the specific items contained in the economic development service contract and articulation of compliance as to each of those items.

Added by Act 2017, No. 685,§ 1, eff. 8/1/2017.
Ark. Code Ann. § 14-40-1802 — AR Code / Title 14 / Chapter 40 / Subchapter 18 / Section 14-40-1802
Order for exclusion
Status: in_force

(a) After hearing the petition, if the county court shall be satisfied that a majority of the qualified electors of the corporation are in favor of the exclusion of the territory mentioned in the petition from within its limits, or alternatively that the city council has resolved to request that the territory be excluded from the limits of the municipal corporation and remitted back to the county, that the territory to be excluded has been accurately described, and that it would be proper and right to grant the petition, it shall make an order excluding the territory in the petition mentioned from the limits of the municipal corporation and remitting it back to the county. (b) (1) It shall be the duty of the clerk of the court to make out a certified copy of the order and to deliver it to the recorder of his or her county, whose duty it shall be to record the order in the proper book of records in his or her office. (2) It shall also be the duty of the recorder to make out and forward to the Secretary of State a certified copy of the record. Acts 1875, No. 1, § 90, p. 1; C. & M. Dig., § 7488; Pope's Dig., § 9531; A.S.A. 1947, § 19-321; Acts 1997, No. 140, § 2.

(a) After hearing the petition, if the county court shall be satisfied that a majority of the qualified electors of the corporation are in favor of the exclusion of the territory mentioned in the petition from within its limits, or alternatively that the city council has resolved to request that the territory be excluded from the limits of the municipal corporation and remitted back to the county, that the territory to be excluded has been accurately described, and that it would be proper and right to grant the petition, it shall make an order excluding the territory in the petition mentioned from the limits of the municipal corporation and remitting it back to the county.

(b) (1) It shall be the duty of the clerk of the court to make out a certified copy of the order and to deliver it to the recorder of his or her county, whose duty it shall be to record the order in the proper book of records in his or her office. (2) It shall also be the duty of the recorder to make out and forward to the Secretary of State a certified copy of the record.

(1) It shall be the duty of the clerk of the court to make out a certified copy of the order and to deliver it to the recorder of his or her county, whose duty it shall be to record the order in the proper book of records in his or her office.

(2) It shall also be the duty of the recorder to make out and forward to the Secretary of State a certified copy of the record.

Acts 1875, No. 1, § 90, p. 1; C. & M. Dig., § 7488; Pope's Dig., § 9531; A.S.A. 1947, § 19-321; Acts 1997, No. 140, § 2.
Ark. Code Ann. § 14-24-114 — AR Code / Title 14 / Chapter 24 / Subchapter 1 / Section 14-24-114
Calling in outstanding scrip
Status: in_force

Whenever the county court of any county in this state may deem it expedient to call in the outstanding scrip of the county in order to redeem, cancel, reissue, or classify the scrip under existing laws, or for any other lawful purpose, it shall be the duty of the court to make an order for that purpose, fixing the time for the presentation of the scrip, which shall be at least three (3) months from the date of the order. Acts 1857, § 1, p. 50; C. & M. Dig., § 1994; Pope's Dig., § 2540; A.S.A. 1947, § 17-816.

Whenever the county court of any county in this state may deem it expedient to call in the outstanding scrip of the county in order to redeem, cancel, reissue, or classify the scrip under existing laws, or for any other lawful purpose, it shall be the duty of the court to make an order for that purpose, fixing the time for the presentation of the scrip, which shall be at least three (3) months from the date of the order.

Acts 1857, § 1, p. 50; C. & M. Dig., § 1994; Pope's Dig., § 2540; A.S.A. 1947, § 17-816.
Ark. Code Ann. § 14-52-305 — AR Code / Title 14 / Chapter 52 / Subchapter 3 / Section 14-52-305
Notification of personnel action
Status: in_force

Whenever a personnel action may result in any loss of pay or benefits or status, the law enforcement officer shall be notified of the pending action by written official departmental charges a reasonable time before the action is taken except where exigent circumstances otherwise require. Acts 1991, No. 564, § 5.

Whenever a personnel action may result in any loss of pay or benefits or status, the law enforcement officer shall be notified of the pending action by written official departmental charges a reasonable time before the action is taken except where exigent circumstances otherwise require.

Acts 1991, No. 564, § 5.
Ark. Code Ann. § 14-117-427 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-427
Right of redemption
Status: in_force

At any time within two (2) years after the rendition of the final decree of the chancery or circuit court herein provided for, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the lands for the year for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside that decree and provide that any landowner shall have the right to redeem any and all lands sold at that sale within two (2) years thereafter, which shall run from the day when the lands are offered for sale and not from the day the sale is confirmed. Acts 1949, No. 329, § 30; A.S.A. 1947, § 21-930.

At any time within two (2) years after the rendition of the final decree of the chancery or circuit court herein provided for, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the lands for the year for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside that decree and provide that any landowner shall have the right to redeem any and all lands sold at that sale within two (2) years thereafter, which shall run from the day when the lands are offered for sale and not from the day the sale is confirmed.

Acts 1949, No. 329, § 30; A.S.A. 1947, § 21-930.
Ark. Code Ann. § 14-17-211 — AR Code / Title 14 / Chapter 17 / Subchapter 2 / Section 14-17-211
Appeals
Status: in_force

In addition to any remedy provided by law, appeals from final action taken by administrative, quasi-judicial, and legislative agencies concerned in the administration of this subchapter may be taken to the circuit court of the appropriate county where they shall be tried de novo according to the same procedure applicable to appeals in civil actions from decision of inferior courts, including the right of trial by jury. Acts 1977, No. 422, § 9.0; A.S.A. 1947, § 17-1115.

In addition to any remedy provided by law, appeals from final action taken by administrative, quasi-judicial, and legislative agencies concerned in the administration of this subchapter may be taken to the circuit court of the appropriate county where they shall be tried de novo according to the same procedure applicable to appeals in civil actions from decision of inferior courts, including the right of trial by jury.

Acts 1977, No. 422, § 9.0; A.S.A. 1947, § 17-1115.
Ark. Code Ann. § 14-164-304 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-304
Construction
Status: in_force

This subchapter shall be construed liberally to effectuate the legislative intent and the purposes of this subchapter as complete and independent authority for the performance of each and every act and thing herein authorized and all powers herein granted shall be broadly interpreted to effectuate the intent and purposes and not as a limitation of powers. Acts 1985, No. 871, § 22; A.S.A. 1947, § 13-1259.

This subchapter shall be construed liberally to effectuate the legislative intent and the purposes of this subchapter as complete and independent authority for the performance of each and every act and thing herein authorized and all powers herein granted shall be broadly interpreted to effectuate the intent and purposes and not as a limitation of powers.

Acts 1985, No. 871, § 22; A.S.A. 1947, § 13-1259.
Ark. Code Ann. § 14-202-110 — AR Code / Title 14 / Chapter 202 / Section 14-202-110
Bonds - Trust indenture
Status: in_force

(a) The ordinance may provide for the execution of a trust indenture by the municipality with a bank or trust company within or without the state. (b) The trust indenture may control the priority between successive issues and may contain any other terms, covenants, and conditions that are deemed desirable by the governing body including, without limitation, those pertaining to the custody and application of the proceeds of the bonds, the collection and disposition of revenues, the maintenance of various funds and reserves, the investing and reinvesting of any moneys during periods not needed for authorized purposes, the nature and extent of the security, the rights, duties, and obligations of the municipality and the trustee for the holders or registered owners of the bonds, and the rights of the holders or registered owners of the bonds. (c) It shall not be necessary for the municipality to publish any trust indenture, or any security agreement or other instrument, if the ordinance authorizing the trust indenture or security agreement or other instrument is published as required by the law governing the publication of ordinances of a municipality, and the ordinance advises that a copy of the trust indenture or security agreement or other instrument, as the case may be, is on file in the office of the clerk of the municipality for inspection by any interested person, and the copy of the trust indenture or security agreement or other instrument, as the case may be, is filed with the clerk of the municipality. Acts 1979, No. 5, § 8; 1981, No. 425, § 45; A.S.A. 1947, § 19-5608.

(a) The ordinance may provide for the execution of a trust indenture by the municipality with a bank or trust company within or without the state.

(b) The trust indenture may control the priority between successive issues and may contain any other terms, covenants, and conditions that are deemed desirable by the governing body including, without limitation, those pertaining to the custody and application of the proceeds of the bonds, the collection and disposition of revenues, the maintenance of various funds and reserves, the investing and reinvesting of any moneys during periods not needed for authorized purposes, the nature and extent of the security, the rights, duties, and obligations of the municipality and the trustee for the holders or registered owners of the bonds, and the rights of the holders or registered owners of the bonds.

(c) It shall not be necessary for the municipality to publish any trust indenture, or any security agreement or other instrument, if the ordinance authorizing the trust indenture or security agreement or other instrument is published as required by the law governing the publication of ordinances of a municipality, and the ordinance advises that a copy of the trust indenture or security agreement or other instrument, as the case may be, is on file in the office of the clerk of the municipality for inspection by any interested person, and the copy of the trust indenture or security agreement or other instrument, as the case may be, is filed with the clerk of the municipality.

Acts 1979, No. 5, § 8; 1981, No. 425, § 45; A.S.A. 1947, § 19-5608.
Ark. Code Ann. § 14-95-606 — AR Code / Title 14 / Chapter 95 / Subchapter 6 / Section 14-95-606
Deposit of proceeds
Status: in_force

(a) The Arkansas Development Finance Authority shall include necessary provisions in the authorizing resolution or trust indenture to provide for the deposit of the proceeds of the bonds pursuant to the provisions of § 15-5-209 . (b) The authority may create and establish one (1) or more special funds in such depositories and make such investment as it may designate to provide for the construction, secure the bonds, establish reserves, and fund other necessary functions or activities authorized by this chapter. Acts 1995, No. 1090, § 12.

(a) The Arkansas Development Finance Authority shall include necessary provisions in the authorizing resolution or trust indenture to provide for the deposit of the proceeds of the bonds pursuant to the provisions of § 15-5-209 .

(b) The authority may create and establish one (1) or more special funds in such depositories and make such investment as it may designate to provide for the construction, secure the bonds, establish reserves, and fund other necessary functions or activities authorized by this chapter.

Acts 1995, No. 1090, § 12.
Ark. Code Ann. § 14-269-104 — AR Code / Title 14 / Chapter 269 / Subchapter 1 / Section 14-269-104
Commission
Status: in_force

(a) Any municipality, at its option, may establish a commission to acquire, construct, reconstruct, extend, equip, improve, and operate any project under this subchapter. (b) The commission shall have full and complete authority with respect to the project and its operation and with respect to the collection and disposition of revenues derived from the operation of the project. (c) The commission shall consist of either three (3), six (6), or nine (9) members, as the governing body of the municipality appointing the commission shall determine. (d) (1) Of the initial members of the commission, one-third (1/3) shall serve for a term of one (1) year, one-third (1/3) shall serve for a term of two (2) years, and one-third (1/3) shall serve for a term of three (3) years. (2) The term of each replacement member shall be for three (3) years. (e) Members of the commission may be removed only for cause. (f) The original members of the commission shall be named by the governing body of the municipality by resolution. Thereafter, each successor member, including a member appointed to fill the unexpired term of an existing member, shall be filled by appointment on the basis of a person selected by the remaining members of the commission and reported to the governing body of the municipality, which governing body must approve the appointment of the person so selected by the remaining members of the commission. (g) Each member of the commission shall take and file with the clerk or recorder of the municipality an oath of office. (h) In order to be eligible for membership on the commission, a person need only be a qualified elector at the time of original appointment and need not reside within the municipality. (i) The members of the commission shall receive no compensation for their services, but they shall employ such agents, servants, and employees and shall compensate them upon such terms as shall be necessary in order to effectively carry out the purposes of this subchapter. In this regard, the commission shall have full and complete authority to do any and every act and to take any and every action necessary to carry out the purposes of this subchapter including, without limitation, the authority to contract and the authority to prescribe rates and charges and to enter into necessary rental and lease agreements; however, only the municipality shall have the authority to issue revenue bonds or, in any way, to pledge, obligate, or create a lien upon the project or any of the revenues derived therefrom. Acts 1965, No. 486, § 13; A.S.A. 1947, § 19-3643.

(a) Any municipality, at its option, may establish a commission to acquire, construct, reconstruct, extend, equip, improve, and operate any project under this subchapter.

(b) The commission shall have full and complete authority with respect to the project and its operation and with respect to the collection and disposition of revenues derived from the operation of the project.

(c) The commission shall consist of either three (3), six (6), or nine (9) members, as the governing body of the municipality appointing the commission shall determine.

(d) (1) Of the initial members of the commission, one-third (1/3) shall serve for a term of one (1) year, one-third (1/3) shall serve for a term of two (2) years, and one-third (1/3) shall serve for a term of three (3) years. (2) The term of each replacement member shall be for three (3) years.

(1) Of the initial members of the commission, one-third (1/3) shall serve for a term of one (1) year, one-third (1/3) shall serve for a term of two (2) years, and one-third (1/3) shall serve for a term of three (3) years.

(2) The term of each replacement member shall be for three (3) years.

(e) Members of the commission may be removed only for cause.

(f) The original members of the commission shall be named by the governing body of the municipality by resolution. Thereafter, each successor member, including a member appointed to fill the unexpired term of an existing member, shall be filled by appointment on the basis of a person selected by the remaining members of the commission and reported to the governing body of the municipality, which governing body must approve the appointment of the person so selected by the remaining members of the commission.

(g) Each member of the commission shall take and file with the clerk or recorder of the municipality an oath of office.

(h) In order to be eligible for membership on the commission, a person need only be a qualified elector at the time of original appointment and need not reside within the municipality.

(i) The members of the commission shall receive no compensation for their services, but they shall employ such agents, servants, and employees and shall compensate them upon such terms as shall be necessary in order to effectively carry out the purposes of this subchapter. In this regard, the commission shall have full and complete authority to do any and every act and to take any and every action necessary to carry out the purposes of this subchapter including, without limitation, the authority to contract and the authority to prescribe rates and charges and to enter into necessary rental and lease agreements; however, only the municipality shall have the authority to issue revenue bonds or, in any way, to pledge, obligate, or create a lien upon the project or any of the revenues derived therefrom.

Acts 1965, No. 486, § 13; A.S.A. 1947, § 19-3643.
Ark. Code Ann. § 14-59-114 — AR Code / Title 14 / Chapter 59 / Section 14-59-114
Maintenance and destruction of accounting records
Status: in_force

(a) Accounting records can basically be divided into the following three (3) groups: (1) (A) SUPPORT DOCUMENTS. Support documents consist primarily of the following items: (i) Cancelled checks; (ii) Invoices; (iii) Bank statements; (iv) Receipts; (v) Deposit slips; (vi) Bank reconciliations; (vii) Check book register or listing; (viii) Receipts listing; (ix) Monthly financial reports; (x) Payroll records; (xi) Budget documents; and (xii) Bids, quotes, and related documentation. (B) These records shall be maintained for a period of at least four (4) years and in no event shall be disposed of before being audited for the period in question; (2) (A) SEMIPERMANENT RECORDS. Semipermanent records consist of: (i) Fixed assets and equipment detail records; (ii) Investment and certificate of deposit records; (iii) Journals, ledgers, and subsidiary ledgers; and (iv) Annual financial reports. (B) (i) These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question. (ii) For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity; and (3) (A) PERMANENT RECORDS. Permanent records consist of: (i) City or town council minutes; (ii) Ordinances; (iii) Resolutions; (iv) Employee retirement documents; and (v) Annual financial audits. (B) These records shall be maintained permanently. (b) When documents are destroyed, the municipality shall document the destruction by the following procedure: (1) (A) An affidavit is to be prepared stating which documents are being destroyed and to which period of time they apply, indicating the method of destruction. (B) This affidavit is to be signed by the municipal employee performing the destruction and one (1) council member; and (2) (A) In addition, the approval of the council for destruction of documents shall be obtained, and an appropriate note of the approval indicated in the council minutes along with the destruction affidavit. (B) This council approval shall be obtained before the destruction. Acts 1973, No. 159, § 15; 1979, No. 616, § 2; A.S.A. 1947, § 19-5315; Acts 2011, No. 621, § 8.

(a) Accounting records can basically be divided into the following three (3) groups: (1) (A) SUPPORT DOCUMENTS. Support documents consist primarily of the following items: (i) Cancelled checks; (ii) Invoices; (iii) Bank statements; (iv) Receipts; (v) Deposit slips; (vi) Bank reconciliations; (vii) Check book register or listing; (viii) Receipts listing; (ix) Monthly financial reports; (x) Payroll records; (xi) Budget documents; and (xii) Bids, quotes, and related documentation. (B) These records shall be maintained for a period of at least four (4) years and in no event shall be disposed of before being audited for the period in question; (2) (A) SEMIPERMANENT RECORDS. Semipermanent records consist of: (i) Fixed assets and equipment detail records; (ii) Investment and certificate of deposit records; (iii) Journals, ledgers, and subsidiary ledgers; and (iv) Annual financial reports. (B) (i) These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question. (ii) For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity; and (3) (A) PERMANENT RECORDS. Permanent records consist of: (i) City or town council minutes; (ii) Ordinances; (iii) Resolutions; (iv) Employee retirement documents; and (v) Annual financial audits. (B) These records shall be maintained permanently.

(1) (A) SUPPORT DOCUMENTS. Support documents consist primarily of the following items: (i) Cancelled checks; (ii) Invoices; (iii) Bank statements; (iv) Receipts; (v) Deposit slips; (vi) Bank reconciliations; (vii) Check book register or listing; (viii) Receipts listing; (ix) Monthly financial reports; (x) Payroll records; (xi) Budget documents; and (xii) Bids, quotes, and related documentation. (B) These records shall be maintained for a period of at least four (4) years and in no event shall be disposed of before being audited for the period in question;

(A) SUPPORT DOCUMENTS. Support documents consist primarily of the following items: (i) Cancelled checks; (ii) Invoices; (iii) Bank statements; (iv) Receipts; (v) Deposit slips; (vi) Bank reconciliations; (vii) Check book register or listing; (viii) Receipts listing; (ix) Monthly financial reports; (x) Payroll records; (xi) Budget documents; and (xii) Bids, quotes, and related documentation.

(i) Cancelled checks;

(ii) Invoices;

(iii) Bank statements;

(iv) Receipts;

(v) Deposit slips;

(vi) Bank reconciliations;

(vii) Check book register or listing;

(viii) Receipts listing;

(ix) Monthly financial reports;

(x) Payroll records;

(xi) Budget documents; and

(xii) Bids, quotes, and related documentation.

(B) These records shall be maintained for a period of at least four (4) years and in no event shall be disposed of before being audited for the period in question;

(2) (A) SEMIPERMANENT RECORDS. Semipermanent records consist of: (i) Fixed assets and equipment detail records; (ii) Investment and certificate of deposit records; (iii) Journals, ledgers, and subsidiary ledgers; and (iv) Annual financial reports. (B) (i) These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question. (ii) For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity; and

(A) SEMIPERMANENT RECORDS. Semipermanent records consist of: (i) Fixed assets and equipment detail records; (ii) Investment and certificate of deposit records; (iii) Journals, ledgers, and subsidiary ledgers; and (iv) Annual financial reports.

(i) Fixed assets and equipment detail records;

(ii) Investment and certificate of deposit records;

(iii) Journals, ledgers, and subsidiary ledgers; and

(iv) Annual financial reports.

(B) (i) These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question. (ii) For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity; and

(i) These records shall be maintained for a period of not less than seven (7) years and in no event shall be disposed of before being audited for the period in question.

(ii) For investment and certificate of deposit records, the seven (7) years of required maintenance begins on the date of maturity; and

(3) (A) PERMANENT RECORDS. Permanent records consist of: (i) City or town council minutes; (ii) Ordinances; (iii) Resolutions; (iv) Employee retirement documents; and (v) Annual financial audits. (B) These records shall be maintained permanently.

(A) PERMANENT RECORDS. Permanent records consist of: (i) City or town council minutes; (ii) Ordinances; (iii) Resolutions; (iv) Employee retirement documents; and (v) Annual financial audits.

(i) City or town council minutes;

(ii) Ordinances;

(iii) Resolutions;

(iv) Employee retirement documents; and

(v) Annual financial audits.

(B) These records shall be maintained permanently.

(b) When documents are destroyed, the municipality shall document the destruction by the following procedure: (1) (A) An affidavit is to be prepared stating which documents are being destroyed and to which period of time they apply, indicating the method of destruction. (B) This affidavit is to be signed by the municipal employee performing the destruction and one (1) council member; and (2) (A) In addition, the approval of the council for destruction of documents shall be obtained, and an appropriate note of the approval indicated in the council minutes along with the destruction affidavit. (B) This council approval shall be obtained before the destruction.

(1) (A) An affidavit is to be prepared stating which documents are being destroyed and to which period of time they apply, indicating the method of destruction. (B) This affidavit is to be signed by the municipal employee performing the destruction and one (1) council member; and

(A) An affidavit is to be prepared stating which documents are being destroyed and to which period of time they apply, indicating the method of destruction.

(B) This affidavit is to be signed by the municipal employee performing the destruction and one (1) council member; and

(2) (A) In addition, the approval of the council for destruction of documents shall be obtained, and an appropriate note of the approval indicated in the council minutes along with the destruction affidavit. (B) This council approval shall be obtained before the destruction.

(A) In addition, the approval of the council for destruction of documents shall be obtained, and an appropriate note of the approval indicated in the council minutes along with the destruction affidavit.

(B) This council approval shall be obtained before the destruction.

Acts 1973, No. 159, § 15; 1979, No. 616, § 2; A.S.A. 1947, § 19-5315; Acts 2011, No. 621, § 8.
Ark. Code Ann. § 14-54-1503 — AR Code / Title 14 / Chapter 54 / Subchapter 15 / Section 14-54-1503
Action to abate - Permanent injunction - Verification of complaint
Status: in_force

(a) Whenever there is reason to believe such a common nuisance is kept or maintained or exists in any city, a circuit court may enjoin permanently the person conducting or maintaining the nuisance and the owner, lessee, or agent of the building or place in or upon which the nuisance exists from directly or indirectly maintaining or permitting the nuisance. (b) For activities involving multiple convictions of municipal code violations, the city attorney may bring the action permitted in this subchapter. For other activities constituting a nuisance as defined in § 14-54-1502 , any citizen of the city may bring the action in his or her own name. (c) The complaint in the action shall be certified, unless the action is brought by the city attorney. Acts 1999, No. 1561, § 3.

(a) Whenever there is reason to believe such a common nuisance is kept or maintained or exists in any city, a circuit court may enjoin permanently the person conducting or maintaining the nuisance and the owner, lessee, or agent of the building or place in or upon which the nuisance exists from directly or indirectly maintaining or permitting the nuisance.

(b) For activities involving multiple convictions of municipal code violations, the city attorney may bring the action permitted in this subchapter. For other activities constituting a nuisance as defined in § 14-54-1502 , any citizen of the city may bring the action in his or her own name.

(c) The complaint in the action shall be certified, unless the action is brought by the city attorney.

Acts 1999, No. 1561, § 3.
Ark. Code Ann. § 14-232-107 — AR Code / Title 14 / Chapter 232 / Section 14-232-107
Bonds - Nature of indebtedness - Security
Status: in_force

(a) The revenue bonds issued under this chapter shall not be general obligations of the county or municipality but shall be special obligations. (b) In no event shall the revenue bonds constitute an indebtedness of the county or municipality within the meaning of any constitutional or statutory limitation. (c) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter and that it does not constitute an indebtedness of the county or municipality within any constitutional or statutory limitation. (d) The principal of and interest on the revenue bonds and the paying agent's fees shall be secured by a pledge of and payable from revenues derived from the rates or charges imposed and collected under the authority of this chapter. Acts 1971, No. 238, § 4; A.S.A. 1947, § 82-2716.

(a) The revenue bonds issued under this chapter shall not be general obligations of the county or municipality but shall be special obligations.

(b) In no event shall the revenue bonds constitute an indebtedness of the county or municipality within the meaning of any constitutional or statutory limitation.

(c) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter and that it does not constitute an indebtedness of the county or municipality within any constitutional or statutory limitation.

(d) The principal of and interest on the revenue bonds and the paying agent's fees shall be secured by a pledge of and payable from revenues derived from the rates or charges imposed and collected under the authority of this chapter.

Acts 1971, No. 238, § 4; A.S.A. 1947, § 82-2716.
Ark. Code Ann. § 14-121-423 — AR Code / Title 14 / Chapter 121 / Subchapter 4 / Section 14-121-423
Validity of assessment or levy when error appears in description, etc
Status: in_force

No error in the names or residences of the owners of railroads, tramroads, lands, or improvements, or the description thereof, shall invalidate the assessment or levy of taxes if sufficient description is given to ascertain where the lands, railroads, or tramroads are situated. Acts 1909, No. 279, § 27, p. 829; C. & M. Dig., § 3635; Pope's Dig., § 4486; A.S.A. 1947, § 21-549.

No error in the names or residences of the owners of railroads, tramroads, lands, or improvements, or the description thereof, shall invalidate the assessment or levy of taxes if sufficient description is given to ascertain where the lands, railroads, or tramroads are situated.

Acts 1909, No. 279, § 27, p. 829; C. & M. Dig., § 3635; Pope's Dig., § 4486; A.S.A. 1947, § 21-549.
Ark. Code Ann. § 14-320-115 — AR Code / Title 14 / Chapter 320 / Section 14-320-115
Lien of bonds - Tax levy - Default
Status: in_force

(a) All bonds issued by the board of commissioners shall be secured by a lien on all lands, railroads, and tramroads in the district. The board of commissioners shall be required to levy a tax annually and to collect the tax under the provisions of this chapter so long as it is necessary and required to pay any bonds issued or obligations contracted under the authority granted in this subchapter. The making of such levy of tax on the assessment of benefits and collection thereof may be enforced by mandamus. (b) If any bond or interest coupon on any bond issued by the board of commissioners is not paid within thirty (30) days after its maturity, it shall be the duty of the chancery court of the proper county, upon application of any holder of the bond or interest coupon so overdue and unpaid, to appoint a receiver or to appoint the board of commissioners as receiver of the court to collect the taxes aforesaid. The proceeds of the taxes so collected shall be applied after payment of cost, first to the overdue interest and then to the payment, pro rata, of all bonds issued by the board of commissioners which are then due and payable. The receiver or board of commissioners may be directed by suit to foreclose the lien of the taxes on the lands, and the suits so brought by the receiver or board of commissioners shall be conducted in all matters as suits are conducted as hereinbefore provided and with like effect. The decrees and deeds in this chapter shall have the same presumption in their favor. However, when all sums have been paid, the receiver or board of commissioners shall be discharged as the receiver, and the affairs of the district shall thereafter be conducted by the board of commissioners as provided in this chapter. Acts 1951, No. 381, § 14; A.S.A. 1947, § 76-2014.

(a) All bonds issued by the board of commissioners shall be secured by a lien on all lands, railroads, and tramroads in the district. The board of commissioners shall be required to levy a tax annually and to collect the tax under the provisions of this chapter so long as it is necessary and required to pay any bonds issued or obligations contracted under the authority granted in this subchapter. The making of such levy of tax on the assessment of benefits and collection thereof may be enforced by mandamus.

(b) If any bond or interest coupon on any bond issued by the board of commissioners is not paid within thirty (30) days after its maturity, it shall be the duty of the chancery court of the proper county, upon application of any holder of the bond or interest coupon so overdue and unpaid, to appoint a receiver or to appoint the board of commissioners as receiver of the court to collect the taxes aforesaid. The proceeds of the taxes so collected shall be applied after payment of cost, first to the overdue interest and then to the payment, pro rata, of all bonds issued by the board of commissioners which are then due and payable. The receiver or board of commissioners may be directed by suit to foreclose the lien of the taxes on the lands, and the suits so brought by the receiver or board of commissioners shall be conducted in all matters as suits are conducted as hereinbefore provided and with like effect. The decrees and deeds in this chapter shall have the same presumption in their favor. However, when all sums have been paid, the receiver or board of commissioners shall be discharged as the receiver, and the affairs of the district shall thereafter be conducted by the board of commissioners as provided in this chapter.

Acts 1951, No. 381, § 14; A.S.A. 1947, § 76-2014.
Ark. Code Ann. § 14-303-401 — AR Code / Title 14 / Chapter 303 / Subchapter 4 / Section 14-303-401
Powers of authority
Status: in_force

(a) An authority is authorized to fix, revise, charge, and collect tolls for the use of each tollway project and the different parts or sections thereof; to contract with any person, partnership, association, corporation, or organization desiring the use of any part thereof, including the right-of-way adjoining the paved portion, for placing thereon telephone, telegraph, electric light or power lines, and other facilities, or for any other purpose; and to fix the terms, conditions, rents, and rates of charges for such use. However, public utilities, rural cooperatives, political subdivisions, and pipeline companies may construct and maintain crossings of tollway projects with their facilities, without charge, if the facilities are constructed and maintained in compliance with reasonable requirements of public safety, and all costs of restoring the projects to as good a condition as they were before being disturbed, are paid by the owner of the facilities. (b) The tolls charged by an authority shall not be subject to supervision or regulation by the city involved or by any other commission, board, bureau, agency, or political subdivision of the State of Arkansas. Acts 1968 (1st Ex. Sess.), No. 33, § 11; A.S.A. 1947, § 76-2611.

(a) An authority is authorized to fix, revise, charge, and collect tolls for the use of each tollway project and the different parts or sections thereof; to contract with any person, partnership, association, corporation, or organization desiring the use of any part thereof, including the right-of-way adjoining the paved portion, for placing thereon telephone, telegraph, electric light or power lines, and other facilities, or for any other purpose; and to fix the terms, conditions, rents, and rates of charges for such use. However, public utilities, rural cooperatives, political subdivisions, and pipeline companies may construct and maintain crossings of tollway projects with their facilities, without charge, if the facilities are constructed and maintained in compliance with reasonable requirements of public safety, and all costs of restoring the projects to as good a condition as they were before being disturbed, are paid by the owner of the facilities.

(b) The tolls charged by an authority shall not be subject to supervision or regulation by the city involved or by any other commission, board, bureau, agency, or political subdivision of the State of Arkansas.

Acts 1968 (1st Ex. Sess.), No. 33, § 11; A.S.A. 1947, § 76-2611.
Ark. Code Ann. § 14-236-101 — AR Code / Title 14 / Chapter 236 / Section 14-236-101
Title
Status: in_force

This chapter shall be known and may be cited as the "Arkansas Sewage Disposal Systems Act." Acts 1977, No. 402, § 1; A.S.A. 1947, § 19-5401.

This chapter shall be known and may be cited as the "Arkansas Sewage Disposal Systems Act."

Acts 1977, No. 402, § 1; A.S.A. 1947, § 19-5401.
Ark. Code Ann. § 14-41-302 — AR Code / Title 14 / Chapter 41 / Subchapter 3 / Section 14-41-302
Right generally
Status: in_force

The owner of any addition or division to any city or incorporated town in this state where no lots or blocks, or any part thereof, have been sold and the streets and alleys have not been used by the public for the last seven (7) years prior to the filing of the petition shall have the right to reduce the addition or division to acreage by petition to the county court where the property is situated. Acts 1929, No. 91, § 1; Pope's Dig., § 9514; A.S.A. 1947, § 19-407.

The owner of any addition or division to any city or incorporated town in this state where no lots or blocks, or any part thereof, have been sold and the streets and alleys have not been used by the public for the last seven (7) years prior to the filing of the petition shall have the right to reduce the addition or division to acreage by petition to the county court where the property is situated.

Acts 1929, No. 91, § 1; Pope's Dig., § 9514; A.S.A. 1947, § 19-407.
Ark. Code Ann. § 14-90-907 — AR Code / Title 14 / Chapter 90 / Subchapter 9 / Section 14-90-907
Subsequent annual installments
Status: in_force

(a) For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot, block, or parcel of land in the district that part of the assessment which is specified on the tax list as prepared by the county clerk, and this amount shall be collected along with the first installment of general taxes. However, the payment of the annual installment levied by the district shall not be a condition precedent to the payment of general taxes. (b) After expiration of the time allowed by law for the payment of the first installment of general taxes, except as provided in § 14-90-908 , the collector shall not collect any of the annual installments due the district. (c) Within thirty (30) days after the expiration of the time for paying the first installment of general taxes, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the annual installments, less the fees allowed him by the provisions of § 14-90-913 . However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days in which to make payment to the treasurer. (d) The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of § 14-90-913 . (e) No disbursement shall be made to any district, however, until all fees due the county clerk for extending the annual installments have been paid. (f) The payment of any subsequent annual installment after the property has become delinquent by reason of nonpayment of some past-due installment shall not be treated as a redemption and shall not affect the district's right to foreclose the delinquent installment. Acts 1949, No. 195, § 8; A.S.A. 1947, § 20-418.4.

(a) For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot, block, or parcel of land in the district that part of the assessment which is specified on the tax list as prepared by the county clerk, and this amount shall be collected along with the first installment of general taxes. However, the payment of the annual installment levied by the district shall not be a condition precedent to the payment of general taxes.

(b) After expiration of the time allowed by law for the payment of the first installment of general taxes, except as provided in § 14-90-908 , the collector shall not collect any of the annual installments due the district.

(c) Within thirty (30) days after the expiration of the time for paying the first installment of general taxes, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the annual installments, less the fees allowed him by the provisions of § 14-90-913 . However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days in which to make payment to the treasurer.

(d) The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of § 14-90-913 .

(e) No disbursement shall be made to any district, however, until all fees due the county clerk for extending the annual installments have been paid.

(f) The payment of any subsequent annual installment after the property has become delinquent by reason of nonpayment of some past-due installment shall not be treated as a redemption and shall not affect the district's right to foreclose the delinquent installment.

Acts 1949, No. 195, § 8; A.S.A. 1947, § 20-418.4.
Ark. Code Ann. § 14-386-117 — AR Code / Title 14 / Chapter 386 / Subchapter 1 / Section 14-386-117
[Repealed]
Status: repealed

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023. Acts 1891, No. 158, § 15, p. 272; C. & M. Dig., § 4674; Pope's Dig., § 5762; A.S.A. 1947, § 78-1316.

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

Acts 1891, No. 158, § 15, p. 272; C. & M. Dig., § 4674; Pope's Dig., § 5762; A.S.A. 1947, § 78-1316.
Ark. Code Ann. § 14-74-105 — AR Code / Title 14 / Chapter 74 / Section 14-74-105
Participation by state departments
Status: in_force

Any department of this state authorized by any law of this state to purchase, own, or hold as security any bonds issued by any agencies or districts enumerated in the previous provisions of this chapter is authorized and empowered to give its consent to and participate in any plan, composition, or arrangement for the readjustment or refunding of the bonded indebtedness of any of the districts or agencies set out in § 14-74-102 . Acts 1939, No. 69, § 2; A.S.A. 1947, § 13-1302.

Any department of this state authorized by any law of this state to purchase, own, or hold as security any bonds issued by any agencies or districts enumerated in the previous provisions of this chapter is authorized and empowered to give its consent to and participate in any plan, composition, or arrangement for the readjustment or refunding of the bonded indebtedness of any of the districts or agencies set out in § 14-74-102 .

Acts 1939, No. 69, § 2; A.S.A. 1947, § 13-1302.
Ark. Code Ann. § 14-59-106 — AR Code / Title 14 / Chapter 59 / Section 14-59-106
Petty cash funds
Status: in_force

(a) Municipalities are permitted to establish petty cash funds, so long as the funds are maintained as set forth in this section. (b) (1) The establishment of such a fund must be approved by the city council. (2) (A) In establishing such a fund, a check is to be drawn upon the general fund of the municipality payable to "petty cash." (B) That amount may be maintained in the municipal offices for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc. (c) (1) A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys. (2) These paid-out slips shall be maintained with the petty cash. When the fund becomes depleted, the municipality may then draw another check payable to "petty cash" in an amount which equals the total paid-out slips issued. At that time, the paid-out slips shall be removed from the "petty cash fund," and utilized as invoice support for the check replenishing petty cash. Acts 1973, No. 159, § 6; A.S.A. 1947, § 19-5306.

(a) Municipalities are permitted to establish petty cash funds, so long as the funds are maintained as set forth in this section.

(b) (1) The establishment of such a fund must be approved by the city council. (2) (A) In establishing such a fund, a check is to be drawn upon the general fund of the municipality payable to "petty cash." (B) That amount may be maintained in the municipal offices for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.

(1) The establishment of such a fund must be approved by the city council.

(2) (A) In establishing such a fund, a check is to be drawn upon the general fund of the municipality payable to "petty cash." (B) That amount may be maintained in the municipal offices for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.

(A) In establishing such a fund, a check is to be drawn upon the general fund of the municipality payable to "petty cash."

(B) That amount may be maintained in the municipal offices for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.

(c) (1) A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys. (2) These paid-out slips shall be maintained with the petty cash. When the fund becomes depleted, the municipality may then draw another check payable to "petty cash" in an amount which equals the total paid-out slips issued. At that time, the paid-out slips shall be removed from the "petty cash fund," and utilized as invoice support for the check replenishing petty cash.

(1) A paid-out slip is to be prepared for each item of expenditure from the fund and signed by the person receiving the moneys.

(2) These paid-out slips shall be maintained with the petty cash. When the fund becomes depleted, the municipality may then draw another check payable to "petty cash" in an amount which equals the total paid-out slips issued. At that time, the paid-out slips shall be removed from the "petty cash fund," and utilized as invoice support for the check replenishing petty cash.

Acts 1973, No. 159, § 6; A.S.A. 1947, § 19-5306.
Ark. Code Ann. § 14-20-107 — AR Code / Title 14 / Chapter 20 / Section 14-20-107
Appropriations for Association of Arkansas Counties
Status: in_force

(a) (1) The quorum court of each county in this state may provide for the participation of its county in the services and activities of the Association of Arkansas Counties, a domestic corporation organized and existing under the provisions of the Arkansas Nonprofit Corporation Act, §§ 4-28-201 - 4-28-206 and 4-28-209 - 4-28-224 . (2) If the quorum court of a county authorizes the participation of the county in the association, then the quorum court shall annually appropriate from county general funds an amount that shall be equal to one percent (1%) of the general revenues received by that county from the County Aid Fund in the State Treasury during the preceding fiscal year. (3) Participation by each county in the association shall be optional with the quorum court of each of the respective counties as provided in this section. (b) (1) The funds so received by the association shall be used exclusively by it to finance the object of its existence, namely, to aid in the improvement of county government in the State of Arkansas. (2) All funds so received by the association shall be subject to audit by the State of Arkansas, and the association shall make available to the auditors at all reasonable times all books, files, and records concerning such funds. (c) Moneys appropriated by the court as the county's contribution to the association shall be paid to the association during the month of July for the fiscal year commencing on July 1 and ending on June 30 next following. (d) The association is recognized as the official agency of the counties of this state to receive funds and use them for making a continuing study of ways and means to improve county government in Arkansas. (e) (1) There is created on the books of the Association of Arkansas Counties a trust fund to be known as the "Automated Records Systems Fund". (2) (A) The Automated Records Systems Fund shall be funded by counties in Class 6 and Class 7 in the State of Arkansas. (B) The county recorder of the Class 6 and Class 7 counties shall remit one dollar ($1.00) for each document recorded in the county recorder's office directly to the Automated Records Systems Fund on a monthly basis. (3) (A) The Automated Records Systems Fund shall be administered by a committee composed of the county recorders of the counties in Class 6 and Class 7 to be known as the "Automated Records Systems Fund Committee". (B) The committee shall meet biannually to review grant applications made by county recorders in Class 1 - Class 5 solely for purposes directly related to office automation. (C) The committee shall not disburse any moneys from the Automated Records Systems Fund to counties in Class 6 and Class 7. (D) The committee shall expend substantially all of the money from the fund on an annual basis. (E) Each member of the committee may receive expense reimbursement in accordance with § 25-16-901 et seq. Acts 1969, No. 92, §§ 1-4; A.S.A. 1947, §§ 17-425 -- 17-428; Acts 2007, No. 615, § 2; 2009, No. 725, § 2.

(a) (1) The quorum court of each county in this state may provide for the participation of its county in the services and activities of the Association of Arkansas Counties, a domestic corporation organized and existing under the provisions of the Arkansas Nonprofit Corporation Act, §§ 4-28-201 - 4-28-206 and 4-28-209 - 4-28-224 . (2) If the quorum court of a county authorizes the participation of the county in the association, then the quorum court shall annually appropriate from county general funds an amount that shall be equal to one percent (1%) of the general revenues received by that county from the County Aid Fund in the State Treasury during the preceding fiscal year. (3) Participation by each county in the association shall be optional with the quorum court of each of the respective counties as provided in this section.

(1) The quorum court of each county in this state may provide for the participation of its county in the services and activities of the Association of Arkansas Counties, a domestic corporation organized and existing under the provisions of the Arkansas Nonprofit Corporation Act, §§ 4-28-201 - 4-28-206 and 4-28-209 - 4-28-224 .

(2) If the quorum court of a county authorizes the participation of the county in the association, then the quorum court shall annually appropriate from county general funds an amount that shall be equal to one percent (1%) of the general revenues received by that county from the County Aid Fund in the State Treasury during the preceding fiscal year.

(3) Participation by each county in the association shall be optional with the quorum court of each of the respective counties as provided in this section.

(b) (1) The funds so received by the association shall be used exclusively by it to finance the object of its existence, namely, to aid in the improvement of county government in the State of Arkansas. (2) All funds so received by the association shall be subject to audit by the State of Arkansas, and the association shall make available to the auditors at all reasonable times all books, files, and records concerning such funds.

(1) The funds so received by the association shall be used exclusively by it to finance the object of its existence, namely, to aid in the improvement of county government in the State of Arkansas.

(2) All funds so received by the association shall be subject to audit by the State of Arkansas, and the association shall make available to the auditors at all reasonable times all books, files, and records concerning such funds.

(c) Moneys appropriated by the court as the county's contribution to the association shall be paid to the association during the month of July for the fiscal year commencing on July 1 and ending on June 30 next following.

(d) The association is recognized as the official agency of the counties of this state to receive funds and use them for making a continuing study of ways and means to improve county government in Arkansas.

(e) (1) There is created on the books of the Association of Arkansas Counties a trust fund to be known as the "Automated Records Systems Fund". (2) (A) The Automated Records Systems Fund shall be funded by counties in Class 6 and Class 7 in the State of Arkansas. (B) The county recorder of the Class 6 and Class 7 counties shall remit one dollar ($1.00) for each document recorded in the county recorder's office directly to the Automated Records Systems Fund on a monthly basis. (3) (A) The Automated Records Systems Fund shall be administered by a committee composed of the county recorders of the counties in Class 6 and Class 7 to be known as the "Automated Records Systems Fund Committee". (B) The committee shall meet biannually to review grant applications made by county recorders in Class 1 - Class 5 solely for purposes directly related to office automation. (C) The committee shall not disburse any moneys from the Automated Records Systems Fund to counties in Class 6 and Class 7. (D) The committee shall expend substantially all of the money from the fund on an annual basis. (E) Each member of the committee may receive expense reimbursement in accordance with § 25-16-901 et seq.

(1) There is created on the books of the Association of Arkansas Counties a trust fund to be known as the "Automated Records Systems Fund".

(2) (A) The Automated Records Systems Fund shall be funded by counties in Class 6 and Class 7 in the State of Arkansas. (B) The county recorder of the Class 6 and Class 7 counties shall remit one dollar ($1.00) for each document recorded in the county recorder's office directly to the Automated Records Systems Fund on a monthly basis.

(A) The Automated Records Systems Fund shall be funded by counties in Class 6 and Class 7 in the State of Arkansas.

(B) The county recorder of the Class 6 and Class 7 counties shall remit one dollar ($1.00) for each document recorded in the county recorder's office directly to the Automated Records Systems Fund on a monthly basis.

(3) (A) The Automated Records Systems Fund shall be administered by a committee composed of the county recorders of the counties in Class 6 and Class 7 to be known as the "Automated Records Systems Fund Committee". (B) The committee shall meet biannually to review grant applications made by county recorders in Class 1 - Class 5 solely for purposes directly related to office automation. (C) The committee shall not disburse any moneys from the Automated Records Systems Fund to counties in Class 6 and Class 7. (D) The committee shall expend substantially all of the money from the fund on an annual basis. (E) Each member of the committee may receive expense reimbursement in accordance with § 25-16-901 et seq.

(A) The Automated Records Systems Fund shall be administered by a committee composed of the county recorders of the counties in Class 6 and Class 7 to be known as the "Automated Records Systems Fund Committee".

(B) The committee shall meet biannually to review grant applications made by county recorders in Class 1 - Class 5 solely for purposes directly related to office automation.

(C) The committee shall not disburse any moneys from the Automated Records Systems Fund to counties in Class 6 and Class 7.

(D) The committee shall expend substantially all of the money from the fund on an annual basis.

(E) Each member of the committee may receive expense reimbursement in accordance with § 25-16-901 et seq.

Acts 1969, No. 92, §§ 1-4; A.S.A. 1947, §§ 17-425 -- 17-428; Acts 2007, No. 615, § 2; 2009, No. 725, § 2.
Ark. Code Ann. § 14-121-1110 — AR Code / Title 14 / Chapter 121 / Subchapter 11 / Section 14-121-1110
Claims against district
Status: in_force

(a) All claims against the district existing at the time of the merger of the district shall be presented to the board of directors duly itemized and verified as is required in actions of account. If not presented to the board of directors of the district within six (6) months from the date of the effectiveness of the merger, the claims shall forever be barred. (b) (1) Within ten (10) days from the allowance or disallowance of any claim presented, the claim shall be filed by the board in the county court with an endorsement thereon as their allowance or disallowance of the same, and within thirty (30) days from the filing of the claim or account in the county court, the county court shall make its order either approving, rejecting, or modifying the actions of the board with reference to any such indebtedness. (2) Within the time allowed by law for appeal from orders of the county court, either the district, any landowner in the district, or any party claiming to be a creditor of the district may either appeal from the order of the county court to the circuit court or may institute an action against the district in any court of competent jurisdiction for the determination of the existence and amount of the claim. Acts 1999, No. 329, § 1.

(a) All claims against the district existing at the time of the merger of the district shall be presented to the board of directors duly itemized and verified as is required in actions of account. If not presented to the board of directors of the district within six (6) months from the date of the effectiveness of the merger, the claims shall forever be barred.

(b) (1) Within ten (10) days from the allowance or disallowance of any claim presented, the claim shall be filed by the board in the county court with an endorsement thereon as their allowance or disallowance of the same, and within thirty (30) days from the filing of the claim or account in the county court, the county court shall make its order either approving, rejecting, or modifying the actions of the board with reference to any such indebtedness. (2) Within the time allowed by law for appeal from orders of the county court, either the district, any landowner in the district, or any party claiming to be a creditor of the district may either appeal from the order of the county court to the circuit court or may institute an action against the district in any court of competent jurisdiction for the determination of the existence and amount of the claim.

(1) Within ten (10) days from the allowance or disallowance of any claim presented, the claim shall be filed by the board in the county court with an endorsement thereon as their allowance or disallowance of the same, and within thirty (30) days from the filing of the claim or account in the county court, the county court shall make its order either approving, rejecting, or modifying the actions of the board with reference to any such indebtedness.

(2) Within the time allowed by law for appeal from orders of the county court, either the district, any landowner in the district, or any party claiming to be a creditor of the district may either appeal from the order of the county court to the circuit court or may institute an action against the district in any court of competent jurisdiction for the determination of the existence and amount of the claim.

Acts 1999, No. 329, § 1.
Ark. Code Ann. § 14-282-103 — AR Code / Title 14 / Chapter 282 / Section 14-282-103
Notice of petition
Status: in_force

(a) It shall be the duty of the county clerk to give notice of the filing of the petition describing the territory to be affected and calling upon all persons who wish to be heard upon the question of the establishment of the district to appear before the county court on a day to be fixed in the notice. (b) The notice shall be published one (1) time a week for two (2) consecutive weeks in some newspaper published and having a bona fide circulation in the county where the lands affected are situated. (c) This notice may be in the following form: Click here to view form. Acts 1975 (Extended Sess. 1976), No. 1221, § 3; A.S.A. 1947, § 20-2003; reen. Acts 1987, No. 1011, § 3.

(a) It shall be the duty of the county clerk to give notice of the filing of the petition describing the territory to be affected and calling upon all persons who wish to be heard upon the question of the establishment of the district to appear before the county court on a day to be fixed in the notice.

(b) The notice shall be published one (1) time a week for two (2) consecutive weeks in some newspaper published and having a bona fide circulation in the county where the lands affected are situated.

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

Click here to view form.

Acts 1975 (Extended Sess. 1976), No. 1221, § 3; A.S.A. 1947, § 20-2003; reen. Acts 1987, No. 1011, § 3.

282_103_1 - Attachment
Ark. Code Ann. § 14-284-214 — AR Code / Title 14 / Chapter 284 / Subchapter 2 / Section 14-284-214
Assessments - Annual reassessments
Status: in_force

(a) The board of commissioners shall once a year order the assessors to reassess the annual benefits of protected property in the fire protection district if there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the fire protection district, making it necessary to have the annual benefits revised. (b) (1) (A) Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change. (B) If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment. (2) If the board of commissioners determines that there have been no significant changes in improvements on the lands in the fire protection district, the board of commissioners may direct that assessed benefits remain the same as the benefits assessed the preceding year. Amended by Act 2019, No. 1077,§ 4, eff. 4/17/2019. Acts 1979, No. 35, § 12; A.S.A. 1947, § 20-934.

(a) The board of commissioners shall once a year order the assessors to reassess the annual benefits of protected property in the fire protection district if there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the fire protection district, making it necessary to have the annual benefits revised.

(b) (1) (A) Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change. (B) If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment. (2) If the board of commissioners determines that there have been no significant changes in improvements on the lands in the fire protection district, the board of commissioners may direct that assessed benefits remain the same as the benefits assessed the preceding year.

(1) (A) Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change. (B) If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment.

(A) Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change.

(B) If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment.

(2) If the board of commissioners determines that there have been no significant changes in improvements on the lands in the fire protection district, the board of commissioners may direct that assessed benefits remain the same as the benefits assessed the preceding year.

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

Acts 1979, No. 35, § 12; A.S.A. 1947, § 20-934.
Ark. Code Ann. § 14-48-101 — AR Code / Title 14 / Chapter 48 / Section 14-48-101
Applicability
Status: in_force

(a) Any municipality of this state having a population of two thousand five hundred (2,500) or more inhabitants, according to the most recent federal census, or any city of the first class may call and hold an election on the question of becoming organized under, and governed by, the city administrator form of government authorized in this chapter. (b) Any such election shall be called and conducted in the manner provided in this chapter. Acts 1967, No. 36, § 1; A.S.A. 1947, § 19-801.

(a) Any municipality of this state having a population of two thousand five hundred (2,500) or more inhabitants, according to the most recent federal census, or any city of the first class may call and hold an election on the question of becoming organized under, and governed by, the city administrator form of government authorized in this chapter.

(b) Any such election shall be called and conducted in the manner provided in this chapter.

Acts 1967, No. 36, § 1; A.S.A. 1947, § 19-801.
Ark. Code Ann. § 14-14-609 — AR Code / Title 14 / Chapter 14 / Subchapter 6 / Section 14-14-609
Referendum on proposed plan
Status: in_force

(a) All questions on alternative county organization as proposed by ordinance of the county quorum court, or as proposed by initiated petitions filed by electors of the county pursuant to Arkansas Constitution, Amendment 7, shall be submitted to the electors of a county only at the general election following the adoption of the ordinance or filing of the petitions. (b) (1) Any ordinance or initiative petition submitting an alternative organization proposal to the voters shall be published in a newspaper of general circulation within the county no later than the first day of filing for the preferential primary immediately preceding the general election at which the alternative county government proposal shall be decided. (2) If approved by a majority of those voting on the question, the proposed plan for alternative county organization is effective on January 1 following the next general election in which the altered or consolidated county offices appeared on the ballot. Amended by Act 2021, No. 314,§ 1, eff. 7/28/2021. Acts 1977, No. 742, § 63; 1979, No. 413, § 14; A.S.A. 1947, § 17-3710.

(a) All questions on alternative county organization as proposed by ordinance of the county quorum court, or as proposed by initiated petitions filed by electors of the county pursuant to Arkansas Constitution, Amendment 7, shall be submitted to the electors of a county only at the general election following the adoption of the ordinance or filing of the petitions.

(b) (1) Any ordinance or initiative petition submitting an alternative organization proposal to the voters shall be published in a newspaper of general circulation within the county no later than the first day of filing for the preferential primary immediately preceding the general election at which the alternative county government proposal shall be decided. (2) If approved by a majority of those voting on the question, the proposed plan for alternative county organization is effective on January 1 following the next general election in which the altered or consolidated county offices appeared on the ballot.

(1) Any ordinance or initiative petition submitting an alternative organization proposal to the voters shall be published in a newspaper of general circulation within the county no later than the first day of filing for the preferential primary immediately preceding the general election at which the alternative county government proposal shall be decided.

(2) If approved by a majority of those voting on the question, the proposed plan for alternative county organization is effective on January 1 following the next general election in which the altered or consolidated county offices appeared on the ballot.

Amended by Act 2021, No. 314,§ 1, eff. 7/28/2021.

Acts 1977, No. 742, § 63; 1979, No. 413, § 14; A.S.A. 1947, § 17-3710.
Ark. Code Ann. § 14-316-102 — AR Code / Title 14 / Chapter 316 / Subchapter 1 / Section 14-316-102
Bonds of road improvement districts validated
Status: in_force

(a) All acts and proceedings of commissioners of road improvement districts heretofore organized in the State of Arkansas under the general road law, commonly known as the Alexander Road Law, or under special acts, where bonds have been issued for the purpose of paying valid indebtedness of the districts and where the bonds have been delivered prior to January 1, 1927, are declared to be valid acts and proceedings as if all proceedings and formalities required by law had been fully complied with. (b) All bonds so issued by the districts in payment of valid indebtedness thereof are valid and binding obligations upon the districts under all laws of this state as if all proceedings and formalities pertaining to the issuance of the bonds as required by law had been fully complied with. (c) However, this section shall not affect or make valid any fraudulent acts on the part of commissioners of those districts and shall not validate any fraudulent issuance of bonds by the districts. Acts 1927, No. 137, § 1; Pope's Dig., § 6539; A.S.A. 1947, § 76-1223.

(a) All acts and proceedings of commissioners of road improvement districts heretofore organized in the State of Arkansas under the general road law, commonly known as the Alexander Road Law, or under special acts, where bonds have been issued for the purpose of paying valid indebtedness of the districts and where the bonds have been delivered prior to January 1, 1927, are declared to be valid acts and proceedings as if all proceedings and formalities required by law had been fully complied with.

(b) All bonds so issued by the districts in payment of valid indebtedness thereof are valid and binding obligations upon the districts under all laws of this state as if all proceedings and formalities pertaining to the issuance of the bonds as required by law had been fully complied with.

(c) However, this section shall not affect or make valid any fraudulent acts on the part of commissioners of those districts and shall not validate any fraudulent issuance of bonds by the districts.

Acts 1927, No. 137, § 1; Pope's Dig., § 6539; A.S.A. 1947, § 76-1223.
Ark. Code Ann. § 14-185-118 — AR Code / Title 14 / Chapter 185 / Section 14-185-118
Bonds - Covenants and agreements - Enforcement
Status: in_force

All covenants and agreements entered into and made by an authority shall be binding in all respects on the authority and the members of it and their successors from time to time in accordance with the terms of such covenants and agreements. All of those provisions shall be enforceable by mandamus or other appropriate proceedings at law or in equity. Acts 1961, No. 439, § 10; 1975 (Extended Sess., 1976), No. 1232, § 2; A.S.A. 1947, § 21-1510; reen. Acts 1987, No. 1017, § 2.

All covenants and agreements entered into and made by an authority shall be binding in all respects on the authority and the members of it and their successors from time to time in accordance with the terms of such covenants and agreements. All of those provisions shall be enforceable by mandamus or other appropriate proceedings at law or in equity.

Acts 1961, No. 439, § 10; 1975 (Extended Sess., 1976), No. 1232, § 2; A.S.A. 1947, § 21-1510; reen. Acts 1987, No. 1017, § 2.
Ark. Code Ann. § 14-119-111 — AR Code / Title 14 / Chapter 119 / Section 14-119-111
Accounting systems above minimum
Status: in_force

In the event any water improvement district feels its system of bookkeeping is such that it equals or exceeds the basic system prescribed by this chapter, the district may request a review by the Legislative Joint Auditing Committee. Upon its concurrence with these facts, the Legislative Joint Auditing Committee may issue a certificate to the district stating that the district's accounting system is of a degree of sophistication such that the basic requirements of this chapter are being met and exempting the district from the requirement of the particulars of the system prescribed by this chapter. Acts 1973, No. 211, § 11; A.S.A. 1947, § 21-2211.

In the event any water improvement district feels its system of bookkeeping is such that it equals or exceeds the basic system prescribed by this chapter, the district may request a review by the Legislative Joint Auditing Committee. Upon its concurrence with these facts, the Legislative Joint Auditing Committee may issue a certificate to the district stating that the district's accounting system is of a degree of sophistication such that the basic requirements of this chapter are being met and exempting the district from the requirement of the particulars of the system prescribed by this chapter.

Acts 1973, No. 211, § 11; A.S.A. 1947, § 21-2211.