Ark. Code Ann. § 14-120-233 — AR Code / Title 14 / Chapter 120 / Subchapter 2 / Section 14-120-233
Decree - Sale of real property by commissioner
Status: in_force

(a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall: (1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and (2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct. (b) The decree of the court shall direct that: (1) The sale shall be made to the highest bidder for cash; and (2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request. Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.

(a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall: (1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and (2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct.

(1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and

(2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct.

(b) The decree of the court shall direct that: (1) The sale shall be made to the highest bidder for cash; and (2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.

(1) The sale shall be made to the highest bidder for cash; and

(2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.

Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
Ark. Code Ann. § 14-185-135 — AR Code / Title 14 / Chapter 185 / Section 14-185-135
Bonds as legal investment
Status: in_force

Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, insurance company, and retirement funds. Acts 1961, No. 439, § 13; A.S.A. 1947, § 21-1513.

Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank, insurance company, and retirement funds.

Acts 1961, No. 439, § 13; A.S.A. 1947, § 21-1513.
Ark. Code Ann. § 14-43-607 — AR Code / Title 14 / Chapter 43 / Subchapter 6 / Section 14-43-607
[Repealed]
Status: repealed

Repealed by Act 2023, No. 96,§ 1, eff. 8/1/2023. Amended by Act 2019, No. 315,§ 995, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3378, eff. 7/1/2019. Acts 1971, No. 266, § 4; A.S.A. 1947, § 19-1045.

Repealed by Act 2023, No. 96,§ 1, eff. 8/1/2023.

Amended by Act 2019, No. 315,§ 995, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3378, eff. 7/1/2019.

Acts 1971, No. 266, § 4; A.S.A. 1947, § 19-1045.
Ark. Code Ann. § 14-88-406 — AR Code / Title 14 / Chapter 88 / Subchapter 4 / Section 14-88-406
Attorney of cities of the second class and towns
Status: in_force

(a) (1) In all cities of the second class and incorporated towns within the State of Arkansas, the attorney representing the municipality may be the attorney for all boards and commissioners of all local improvement districts within the city or incorporated town. (2) Municipal improvement districts formed under § 14-88-201 et seq. for the purpose of acquiring, constructing, operating, or maintaining a recreational facility, and local improvement districts within cities of the second class or incorporated towns, may, at their option, employ private attorneys in lieu of the city attorney. (b) (1) It shall be the duty of the attorney to: (A) Advise the board at any time needed; (B) Do all things enjoined upon him by the commissioners; and (C) Perform all legal duties pertaining to the formation and operation of the district. (2) The attorney shall represent a board in all suits brought for or against it. (c) The attorney shall receive as his compensation such fees as may be agreed upon by the boards. Acts 1931, No. 224, §§ 1-3; Pope's Dig., §§ 7338, 9757-9759; Acts 1985, No. 179, § 6; A.S.A. 1947, §§ 20-128 -- 20-130; Acts 1995, No. 362, § 1.

(a) (1) In all cities of the second class and incorporated towns within the State of Arkansas, the attorney representing the municipality may be the attorney for all boards and commissioners of all local improvement districts within the city or incorporated town. (2) Municipal improvement districts formed under § 14-88-201 et seq. for the purpose of acquiring, constructing, operating, or maintaining a recreational facility, and local improvement districts within cities of the second class or incorporated towns, may, at their option, employ private attorneys in lieu of the city attorney.

(1) In all cities of the second class and incorporated towns within the State of Arkansas, the attorney representing the municipality may be the attorney for all boards and commissioners of all local improvement districts within the city or incorporated town.

(2) Municipal improvement districts formed under § 14-88-201 et seq. for the purpose of acquiring, constructing, operating, or maintaining a recreational facility, and local improvement districts within cities of the second class or incorporated towns, may, at their option, employ private attorneys in lieu of the city attorney.

(b) (1) It shall be the duty of the attorney to: (A) Advise the board at any time needed; (B) Do all things enjoined upon him by the commissioners; and (C) Perform all legal duties pertaining to the formation and operation of the district. (2) The attorney shall represent a board in all suits brought for or against it.

(1) It shall be the duty of the attorney to: (A) Advise the board at any time needed; (B) Do all things enjoined upon him by the commissioners; and (C) Perform all legal duties pertaining to the formation and operation of the district.

(A) Advise the board at any time needed;

(B) Do all things enjoined upon him by the commissioners; and

(C) Perform all legal duties pertaining to the formation and operation of the district.

(2) The attorney shall represent a board in all suits brought for or against it.

(c) The attorney shall receive as his compensation such fees as may be agreed upon by the boards.

Acts 1931, No. 224, §§ 1-3; Pope's Dig., §§ 7338, 9757-9759; Acts 1985, No. 179, § 6; A.S.A. 1947, §§ 20-128 -- 20-130; Acts 1995, No. 362, § 1.
Ark. Code Ann. § 14-91-1004 — AR Code / Title 14 / Chapter 91 / Subchapter 10 / Section 14-91-1004
Effect of sale
Status: in_force

The sale of the property as mentioned in this subchapter shall not work a forfeiture of the corporate entity of the improvement district. Rather, it shall be maintained for the operating of the sewer system which is to be retained by the district and the town and city. Acts 1929, No. 103, § 3; Pope's Dig., § 7397; A.S.A. 1947, § 20-329.

The sale of the property as mentioned in this subchapter shall not work a forfeiture of the corporate entity of the improvement district. Rather, it shall be maintained for the operating of the sewer system which is to be retained by the district and the town and city.

Acts 1929, No. 103, § 3; Pope's Dig., § 7397; A.S.A. 1947, § 20-329.
Ark. Code Ann. § 14-47-104 — AR Code / Title 14 / Chapter 47 / Section 14-47-104
Penalties for election violations
Status: in_force

(a) Any person who shall perform any service in the interest of any candidate for any office provided in this chapter in consideration of any money, promise of employment, or other valuable thing or any candidate who shall pay or make promises to pay such consideration shall be guilty of a misdemeanor. Upon conviction by any court of competent jurisdiction, an offender shall be punished by a fine not less than twenty-five dollars ($25.00) nor more than three hundred dollars ($300) or by imprisonment in the county jail not exceeding thirty (30) days, or both. (b) Any person offering a bribe, either in money or other consideration, to any elector for the purpose of influencing his or her vote at any election provided in this chapter or any elector entitled to vote at any election receiving or accepting any bribe or other consideration, any person making a false answer relative to his or her qualification to vote at the election, any person voting or offering to vote at the election, knowing he or she is not entitled to vote at the election, and any person knowingly procuring, aiding, or abetting in violation of this section shall be deemed guilty of a misdemeanor. Upon conviction, an offender shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) or be imprisoned in the county jail not less than ten (10) days nor more than ninety (90) days, or both. Acts 1921, No. 99, §§ 6, 7; Pope's Dig., §§ 10094, 10095; A.S.A. 1947, §§ 19-706, 19-707.

(a) Any person who shall perform any service in the interest of any candidate for any office provided in this chapter in consideration of any money, promise of employment, or other valuable thing or any candidate who shall pay or make promises to pay such consideration shall be guilty of a misdemeanor. Upon conviction by any court of competent jurisdiction, an offender shall be punished by a fine not less than twenty-five dollars ($25.00) nor more than three hundred dollars ($300) or by imprisonment in the county jail not exceeding thirty (30) days, or both.

(b) Any person offering a bribe, either in money or other consideration, to any elector for the purpose of influencing his or her vote at any election provided in this chapter or any elector entitled to vote at any election receiving or accepting any bribe or other consideration, any person making a false answer relative to his or her qualification to vote at the election, any person voting or offering to vote at the election, knowing he or she is not entitled to vote at the election, and any person knowingly procuring, aiding, or abetting in violation of this section shall be deemed guilty of a misdemeanor. Upon conviction, an offender shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) or be imprisoned in the county jail not less than ten (10) days nor more than ninety (90) days, or both.

Acts 1921, No. 99, §§ 6, 7; Pope's Dig., §§ 10094, 10095; A.S.A. 1947, §§ 19-706, 19-707.
Ark. Code Ann. § 14-201-108 — AR Code / Title 14 / Chapter 201 / Subchapter 1 / Section 14-201-108
Removal from office of commissioner
Status: in_force

A member of the commission may be removed from office by the mayor and a two-thirds (2/3) vote of the city council for malfeasance, misfeasance, nonfeasance, or other misconduct. Acts 1957, No. 115, § 8; A.S.A. 1947, § 19-4068.

A member of the commission may be removed from office by the mayor and a two-thirds (2/3) vote of the city council for malfeasance, misfeasance, nonfeasance, or other misconduct.

Acts 1957, No. 115, § 8; A.S.A. 1947, § 19-4068.
Ark. Code Ann. § 14-50-312 — AR Code / Title 14 / Chapter 50 / Subchapter 3 / Section 14-50-312
Reductions, reinstatements, or transfers in personnel
Status: in_force

(a) (1) If it shall become necessary to reduce the personnel of any department reduction shall be from the lowest rank, seniority having priority. (2) In the event the personnel is subsequently increased, any employee who has been transferred to another department or discharged by reason of the reduction shall have seniority rights over any other employee or any applicant for employment to any position created on account of the increase in personnel. (b) If the personnel of any department is reduced by reason of the transfer of any duties of one department to another department, any person so discharged shall have priority in the department to which the duties are transferred over any employee performing the duties who does not have a seniority rating at least equal to the person relieved on account of the transfer of the duties and over any applicant for employment covering the duties. (c) When a vacancy occurs in any department, any employee of the same classification in any other department, seniority having priority, shall have the option of transferring to the vacancy in the department. Acts 1963, No. 221, § 16; A.S.A. 1947, § 19-1434.

(a) (1) If it shall become necessary to reduce the personnel of any department reduction shall be from the lowest rank, seniority having priority. (2) In the event the personnel is subsequently increased, any employee who has been transferred to another department or discharged by reason of the reduction shall have seniority rights over any other employee or any applicant for employment to any position created on account of the increase in personnel.

(1) If it shall become necessary to reduce the personnel of any department reduction shall be from the lowest rank, seniority having priority.

(2) In the event the personnel is subsequently increased, any employee who has been transferred to another department or discharged by reason of the reduction shall have seniority rights over any other employee or any applicant for employment to any position created on account of the increase in personnel.

(b) If the personnel of any department is reduced by reason of the transfer of any duties of one department to another department, any person so discharged shall have priority in the department to which the duties are transferred over any employee performing the duties who does not have a seniority rating at least equal to the person relieved on account of the transfer of the duties and over any applicant for employment covering the duties.

(c) When a vacancy occurs in any department, any employee of the same classification in any other department, seniority having priority, shall have the option of transferring to the vacancy in the department.

Acts 1963, No. 221, § 16; A.S.A. 1947, § 19-1434.
Ark. Code Ann. § 14-22-113 — AR Code / Title 14 / Chapter 22 / Section 14-22-113
Trade-ins
Status: in_force

(a) In the case of a purchase contract in which trade-ins are being offered on the purchase of commodities, the full purchase price shall govern the classification or purchase procedure to be followed in the solicitation for bids and the awarding of the contract. (b) The purchasing official shall determine, with respect to trade-ins, what procedure shall be for the best interest of the county. If he or she so determines, such equipment or machinery may be sold outright under the law as provided. Acts 1965 (1st Ex. Sess.), No. 52, § 10; A.S.A. 1947, § 17-1610.

(a) In the case of a purchase contract in which trade-ins are being offered on the purchase of commodities, the full purchase price shall govern the classification or purchase procedure to be followed in the solicitation for bids and the awarding of the contract.

(b) The purchasing official shall determine, with respect to trade-ins, what procedure shall be for the best interest of the county. If he or she so determines, such equipment or machinery may be sold outright under the law as provided.

Acts 1965 (1st Ex. Sess.), No. 52, § 10; A.S.A. 1947, § 17-1610.
Ark. Code Ann. § 14-301-402 — AR Code / Title 14 / Chapter 301 / Subchapter 4 / Section 14-301-402
Petition of property owners to close alley - Notice
Status: in_force

When any person files with the city clerk or recorder of any city of the first or second class or any incorporated town in this state a petition signed by ten (10) or more persons claiming to be owners of real property in the city or town and including a majority of the owners of real property abutting upon any alley running through or across any part of any block in the city, with this petition stating that the land embraced in the alley or any part thereof is needed for the purpose of building on the lands any public school, hospital, orphanage, or church building, or any addition to those buildings, and praying that the alley be vacated as a whole or in part and, if not as a whole, describing specifically the part of the alley desired to be vacated, then it shall be the duty of the city clerk or recorder to give notice of the filing of the petition by publication in some newspaper published in the city or town, by one (1) insertion. If no newspaper is published therein, notice shall be given by publication of the notice, by one (1) insertion, in any newspaper published in the county and shall call upon the owners of real property abutting upon the alley and upon all other persons, firms, and corporations, to appear before the council of the city or town at its next regular meeting to be held after ten (10) days from the date of the notice and show cause, if any they can, why the petition should not be granted and the alley vacated. Acts 1923 (1st Ex. Sess.), No. 30, § 2; Pope's Dig., § 9604; A.S.A. 1947, § 19-3819.

When any person files with the city clerk or recorder of any city of the first or second class or any incorporated town in this state a petition signed by ten (10) or more persons claiming to be owners of real property in the city or town and including a majority of the owners of real property abutting upon any alley running through or across any part of any block in the city, with this petition stating that the land embraced in the alley or any part thereof is needed for the purpose of building on the lands any public school, hospital, orphanage, or church building, or any addition to those buildings, and praying that the alley be vacated as a whole or in part and, if not as a whole, describing specifically the part of the alley desired to be vacated, then it shall be the duty of the city clerk or recorder to give notice of the filing of the petition by publication in some newspaper published in the city or town, by one (1) insertion. If no newspaper is published therein, notice shall be given by publication of the notice, by one (1) insertion, in any newspaper published in the county and shall call upon the owners of real property abutting upon the alley and upon all other persons, firms, and corporations, to appear before the council of the city or town at its next regular meeting to be held after ten (10) days from the date of the notice and show cause, if any they can, why the petition should not be granted and the alley vacated.

Acts 1923 (1st Ex. Sess.), No. 30, § 2; Pope's Dig., § 9604; A.S.A. 1947, § 19-3819.
Ark. Code Ann. § 14-125-406 — AR Code / Title 14 / Chapter 125 / Subchapter 4 / Section 14-125-406
Application for completion
Status: in_force

(a) Upon receiving the property, assets, and rights to which they shall be entitled under the division or combination decided upon in the above manner, the directors of each resulting district shall file an application, duly verified, with the Secretary of State, for the completion of the division or combination, which application shall set forth, and such application need contain no detail other than the mere recitals that: (1) A petition for the division or combination of the district was filed with the Arkansas Soil and Water Conservation Commission pursuant to the provisions of this chapter and that the proceedings specified in this chapter were taken pursuant to petition; (2) The application is being filed in order to complete the division or combination of the old district or districts as governmental subdivisions and public bodies, corporate and politic, under this chapter; (3) They have been appointed and elected, respectively, as directors; and (4) The application shall also set forth with respect to the resulting district or districts the matters required in § 14-125-206 . (b) The application shall: (1) Be executed and sworn to as provided in § 14-125-206 ; and (2) Be accompanied by a statement by the Arkansas Soil and Water Conservation Commission, which shall certify, and such a statement need contain no detail other than the mere recitals, that: (A) A petition was filed, notice given, and a referendum held on the question of dividing or combining the named districts; (B) The commission did duly determine that the division or combination was administratively practicable and feasible; and (C) The division or combination of the property, assets, and rights was decided upon and carried out in accordance with the provisions of this chapter. (3) The statement shall set forth the boundaries of the district as they have been described in the petition or further defined by the commission. Acts 1937, No. 197, § 5; Pope's Dig., § 11837; Acts 1945, No. 225, § 1; A.S.A. 1947, § 9-905.

(a) Upon receiving the property, assets, and rights to which they shall be entitled under the division or combination decided upon in the above manner, the directors of each resulting district shall file an application, duly verified, with the Secretary of State, for the completion of the division or combination, which application shall set forth, and such application need contain no detail other than the mere recitals that: (1) A petition for the division or combination of the district was filed with the Arkansas Soil and Water Conservation Commission pursuant to the provisions of this chapter and that the proceedings specified in this chapter were taken pursuant to petition; (2) The application is being filed in order to complete the division or combination of the old district or districts as governmental subdivisions and public bodies, corporate and politic, under this chapter; (3) They have been appointed and elected, respectively, as directors; and (4) The application shall also set forth with respect to the resulting district or districts the matters required in § 14-125-206 .

(1) A petition for the division or combination of the district was filed with the Arkansas Soil and Water Conservation Commission pursuant to the provisions of this chapter and that the proceedings specified in this chapter were taken pursuant to petition;

(2) The application is being filed in order to complete the division or combination of the old district or districts as governmental subdivisions and public bodies, corporate and politic, under this chapter;

(3) They have been appointed and elected, respectively, as directors; and

(4) The application shall also set forth with respect to the resulting district or districts the matters required in § 14-125-206 .

(b) The application shall: (1) Be executed and sworn to as provided in § 14-125-206 ; and (2) Be accompanied by a statement by the Arkansas Soil and Water Conservation Commission, which shall certify, and such a statement need contain no detail other than the mere recitals, that: (A) A petition was filed, notice given, and a referendum held on the question of dividing or combining the named districts; (B) The commission did duly determine that the division or combination was administratively practicable and feasible; and (C) The division or combination of the property, assets, and rights was decided upon and carried out in accordance with the provisions of this chapter. (3) The statement shall set forth the boundaries of the district as they have been described in the petition or further defined by the commission.

(1) Be executed and sworn to as provided in § 14-125-206 ; and

(2) Be accompanied by a statement by the Arkansas Soil and Water Conservation Commission, which shall certify, and such a statement need contain no detail other than the mere recitals, that: (A) A petition was filed, notice given, and a referendum held on the question of dividing or combining the named districts; (B) The commission did duly determine that the division or combination was administratively practicable and feasible; and (C) The division or combination of the property, assets, and rights was decided upon and carried out in accordance with the provisions of this chapter.

(A) A petition was filed, notice given, and a referendum held on the question of dividing or combining the named districts;

(B) The commission did duly determine that the division or combination was administratively practicable and feasible; and

(C) The division or combination of the property, assets, and rights was decided upon and carried out in accordance with the provisions of this chapter.

(3) The statement shall set forth the boundaries of the district as they have been described in the petition or further defined by the commission.

Acts 1937, No. 197, § 5; Pope's Dig., § 11837; Acts 1945, No. 225, § 1; A.S.A. 1947, § 9-905.
Ark. Code Ann. § 14-362-306 — AR Code / Title 14 / Chapter 362 / Subchapter 3 / Section 14-362-306
Special considerations relating to existing municipal debt obligations
Status: in_force

(a) If an authority detaches from a municipality that has previously issued and currently has outstanding bonds or other evidences of indebtedness that are secured by or payable from taxes or other revenues relating to the operations of the authority, then the detachment shall not be effective until the authority and the municipality mutually have attempted to agree in writing to a lump-sum payment or recurring or periodic payments in an amount sufficient to avoid impairing the municipality's contractual obligations to the persons or entities to which payment is due. (b) In reaching the agreement required under subsection (a) of this section, an authority and the municipality may engage with and rely on the opinions and reports of legal and financial professionals to ensure that the agreement reached by the authority and the municipality does not diminish the prospects of, or adversely interfere with, expected payments to be received by the persons or entities to which payment is due, and therefore does not unconstitutionally impair the contract between the municipality and the persons or entities to which payment is due. (c) (1) If an authority and a municipality cannot reach an agreement, any taxes or other revenues relating to the operations of the authority shall be collected in the same manner and amounts as if the land had not been detached. (2) However, after a petition for detachment has been filed by the authority, the municipality: (A) Shall not take any action to: (i) Increase the taxes assessed or levied; (ii) Lengthen the maturity date of the debt obligations; (iii) Decrease amounts paid by other persons or entities that are contributing to amounts used by the municipality to pay the debt obligations; or (iv) Reallocate available revenues to the detriment of the authority beyond those in existence as of the date of the filing of the petition with the county court; and (B) As permitted by the documents relating to the debt obligations, shall use or escrow all pledged taxes and revenues to pay off or prepay the debt obligations and shall not use the pledged taxes and revenues for any other purpose. (d) (1) An authority and a municipality shall enter into a payment in lieu of taxes agreement, interlocal cooperative agreement, or similar agreement documenting the agreement reached by the authority and the municipality with respect to any taxes collected or payments made by the authority while debt obligations are outstanding. (2) The agreement required under subdivision (d)(1) of this section shall contain terms and conditions permitting the renegotiation or revision of payments in the event of unforeseen force majeure events, including without limitation a global pandemic or population or retail growth, that significantly modify the facts known or assumptions made in calculating the payments agreed upon. (3) The municipality shall provide the certificates and directions to the Department of Finance and Administration that are necessary to effect the agreement between the authority and the municipality. (e) A municipality may refinance existing debt obligations after an authority has filed a petition for detachment to achieve debt service savings so long as the refinancing does not increase annual debt service payments, extend the maturity date, or increase the aggregate amount of principal due with respect to the debt obligation. (f) Upon the payment in full at maturity or optional redemption, other than in connection with a refunding permitted under subsection (e) of this section, the authority's property and operations shall be released and exempt from future tax collections or payments, as applicable. (g) A municipality shall not initiate litigation alleging impairment of contract if the authority and the municipality have entered into a written agreement under subsection (d) of this section or if the county court has entered an order for detachment under § 14-362-305(e) that is consistent with subsection (c) of this section. Added by Act 2023, No. 769,§ 7, eff. 8/1/2023.

(a) If an authority detaches from a municipality that has previously issued and currently has outstanding bonds or other evidences of indebtedness that are secured by or payable from taxes or other revenues relating to the operations of the authority, then the detachment shall not be effective until the authority and the municipality mutually have attempted to agree in writing to a lump-sum payment or recurring or periodic payments in an amount sufficient to avoid impairing the municipality's contractual obligations to the persons or entities to which payment is due.

(b) In reaching the agreement required under subsection (a) of this section, an authority and the municipality may engage with and rely on the opinions and reports of legal and financial professionals to ensure that the agreement reached by the authority and the municipality does not diminish the prospects of, or adversely interfere with, expected payments to be received by the persons or entities to which payment is due, and therefore does not unconstitutionally impair the contract between the municipality and the persons or entities to which payment is due.

(c) (1) If an authority and a municipality cannot reach an agreement, any taxes or other revenues relating to the operations of the authority shall be collected in the same manner and amounts as if the land had not been detached. (2) However, after a petition for detachment has been filed by the authority, the municipality: (A) Shall not take any action to: (i) Increase the taxes assessed or levied; (ii) Lengthen the maturity date of the debt obligations; (iii) Decrease amounts paid by other persons or entities that are contributing to amounts used by the municipality to pay the debt obligations; or (iv) Reallocate available revenues to the detriment of the authority beyond those in existence as of the date of the filing of the petition with the county court; and (B) As permitted by the documents relating to the debt obligations, shall use or escrow all pledged taxes and revenues to pay off or prepay the debt obligations and shall not use the pledged taxes and revenues for any other purpose.

(1) If an authority and a municipality cannot reach an agreement, any taxes or other revenues relating to the operations of the authority shall be collected in the same manner and amounts as if the land had not been detached.

(2) However, after a petition for detachment has been filed by the authority, the municipality: (A) Shall not take any action to: (i) Increase the taxes assessed or levied; (ii) Lengthen the maturity date of the debt obligations; (iii) Decrease amounts paid by other persons or entities that are contributing to amounts used by the municipality to pay the debt obligations; or (iv) Reallocate available revenues to the detriment of the authority beyond those in existence as of the date of the filing of the petition with the county court; and (B) As permitted by the documents relating to the debt obligations, shall use or escrow all pledged taxes and revenues to pay off or prepay the debt obligations and shall not use the pledged taxes and revenues for any other purpose.

(A) Shall not take any action to: (i) Increase the taxes assessed or levied; (ii) Lengthen the maturity date of the debt obligations; (iii) Decrease amounts paid by other persons or entities that are contributing to amounts used by the municipality to pay the debt obligations; or (iv) Reallocate available revenues to the detriment of the authority beyond those in existence as of the date of the filing of the petition with the county court; and

(i) Increase the taxes assessed or levied;

(ii) Lengthen the maturity date of the debt obligations;

(iii) Decrease amounts paid by other persons or entities that are contributing to amounts used by the municipality to pay the debt obligations; or

(iv) Reallocate available revenues to the detriment of the authority beyond those in existence as of the date of the filing of the petition with the county court; and

(B) As permitted by the documents relating to the debt obligations, shall use or escrow all pledged taxes and revenues to pay off or prepay the debt obligations and shall not use the pledged taxes and revenues for any other purpose.

(d) (1) An authority and a municipality shall enter into a payment in lieu of taxes agreement, interlocal cooperative agreement, or similar agreement documenting the agreement reached by the authority and the municipality with respect to any taxes collected or payments made by the authority while debt obligations are outstanding. (2) The agreement required under subdivision (d)(1) of this section shall contain terms and conditions permitting the renegotiation or revision of payments in the event of unforeseen force majeure events, including without limitation a global pandemic or population or retail growth, that significantly modify the facts known or assumptions made in calculating the payments agreed upon. (3) The municipality shall provide the certificates and directions to the Department of Finance and Administration that are necessary to effect the agreement between the authority and the municipality.

(1) An authority and a municipality shall enter into a payment in lieu of taxes agreement, interlocal cooperative agreement, or similar agreement documenting the agreement reached by the authority and the municipality with respect to any taxes collected or payments made by the authority while debt obligations are outstanding.

(2) The agreement required under subdivision (d)(1) of this section shall contain terms and conditions permitting the renegotiation or revision of payments in the event of unforeseen force majeure events, including without limitation a global pandemic or population or retail growth, that significantly modify the facts known or assumptions made in calculating the payments agreed upon.

(3) The municipality shall provide the certificates and directions to the Department of Finance and Administration that are necessary to effect the agreement between the authority and the municipality.

(e) A municipality may refinance existing debt obligations after an authority has filed a petition for detachment to achieve debt service savings so long as the refinancing does not increase annual debt service payments, extend the maturity date, or increase the aggregate amount of principal due with respect to the debt obligation.

(f) Upon the payment in full at maturity or optional redemption, other than in connection with a refunding permitted under subsection (e) of this section, the authority's property and operations shall be released and exempt from future tax collections or payments, as applicable.

(g) A municipality shall not initiate litigation alleging impairment of contract if the authority and the municipality have entered into a written agreement under subsection (d) of this section or if the county court has entered an order for detachment under § 14-362-305(e) that is consistent with subsection (c) of this section.

Added by Act 2023, No. 769,§ 7, eff. 8/1/2023.
Ark. Code Ann. § 14-120-234 — AR Code / Title 14 / Chapter 120 / Subchapter 2 / Section 14-120-234
Execution of deed
Status: in_force

(a) It shall be the duty of the commissioner to execute his deed to the purchaser of each separate tract as in other chancery proceedings. (b) The effect of the commissioner's deed so executed shall be to convey to the purchaser of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property the title in fee to the real property against all persons. Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.

(a) It shall be the duty of the commissioner to execute his deed to the purchaser of each separate tract as in other chancery proceedings.

(b) The effect of the commissioner's deed so executed shall be to convey to the purchaser of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property the title in fee to the real property against all persons.

Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
Ark. Code Ann. § 14-40-2003 — AR Code / Title 14 / Chapter 40 / Subchapter 20 / Section 14-40-2003
No split or island
Status: in_force

(a) In no event shall the provisions of this subchapter allow a municipality to be split in half or to have any of its land separately encircled, thereby creating an island of that city within the boundaries of another city. (b) Any detachment and annexation occurring that creates a split or island shall be void and all properties returned to their original municipality. Acts 2001, No. 1525, § 3.

(a) In no event shall the provisions of this subchapter allow a municipality to be split in half or to have any of its land separately encircled, thereby creating an island of that city within the boundaries of another city.

(b) Any detachment and annexation occurring that creates a split or island shall be void and all properties returned to their original municipality.

Acts 2001, No. 1525, § 3.
Ark. Code Ann. § 14-321-104 — AR Code / Title 14 / Chapter 321 / Section 14-321-104
Bonds sold for less than par when carrying lower interest rate
Status: in_force

If any viaduct improvement district described in § 14-321-101 , where it is or may be provided by law that the interest on bonds issued by the district shall not exceed six percent (6%) per annum, nor the bonds be sold for less than par, bonds bearing a lower rate of interest may be issued by the district and sold at less than par, provided that the proceeds of the sale of the bonds issued by the district shall not be less than the proceeds of the sale of six percent (6%) bonds at par. Acts 1923 (1st Ex. Sess.), No. 21, § 3; Pope's Dig., § 6543; A.S.A. 1947, § 76-1303.

If any viaduct improvement district described in § 14-321-101 , where it is or may be provided by law that the interest on bonds issued by the district shall not exceed six percent (6%) per annum, nor the bonds be sold for less than par, bonds bearing a lower rate of interest may be issued by the district and sold at less than par, provided that the proceeds of the sale of the bonds issued by the district shall not be less than the proceeds of the sale of six percent (6%) bonds at par.

Acts 1923 (1st Ex. Sess.), No. 21, § 3; Pope's Dig., § 6543; A.S.A. 1947, § 76-1303.
Ark. Code Ann. § 14-2-203 — AR Code / Title 14 / Chapter 2 / Subchapter 2 / Section 14-2-203
Disposal, etc., of copied records
Status: in_force

(a) Whenever reproductions of public records have been made in accordance with § 14-2-201 and have been placed in conveniently accessible files or other suitable format and provision has been made for preserving, examining, and using them, the head of a county office or department or city office or department may certify those facts to the county court or to the mayor of a municipality, respectively, who shall have the power to authorize the disposal, archival storage, or destruction of the records. (b) Cities of the first class, cities of the second class, and incorporated towns may by ordinance declare a policy of record retention and disposal, provided that: (1) The city or town complies with any specific statute regarding municipal records; and (2) The following records are maintained permanently in either the original or electronic format as required by law: (A) Ordinances; (B) City council minutes; (C) Resolutions; (D) Annual financial audits; and (E) Year-end financial statements. Acts 1947, No. 218, § 4; A.S.A. 1947, § 16-504; Acts 2001, No. 1630, § 3; 2005, No. 1252, § 1.

(a) Whenever reproductions of public records have been made in accordance with § 14-2-201 and have been placed in conveniently accessible files or other suitable format and provision has been made for preserving, examining, and using them, the head of a county office or department or city office or department may certify those facts to the county court or to the mayor of a municipality, respectively, who shall have the power to authorize the disposal, archival storage, or destruction of the records.

(b) Cities of the first class, cities of the second class, and incorporated towns may by ordinance declare a policy of record retention and disposal, provided that: (1) The city or town complies with any specific statute regarding municipal records; and (2) The following records are maintained permanently in either the original or electronic format as required by law: (A) Ordinances; (B) City council minutes; (C) Resolutions; (D) Annual financial audits; and (E) Year-end financial statements.

(1) The city or town complies with any specific statute regarding municipal records; and

(2) The following records are maintained permanently in either the original or electronic format as required by law: (A) Ordinances; (B) City council minutes; (C) Resolutions; (D) Annual financial audits; and (E) Year-end financial statements.

(A) Ordinances;

(B) City council minutes;

(C) Resolutions;

(D) Annual financial audits; and

(E) Year-end financial statements.

Acts 1947, No. 218, § 4; A.S.A. 1947, § 16-504; Acts 2001, No. 1630, § 3; 2005, No. 1252, § 1.
Ark. Code Ann. § 14-164-408 — AR Code / Title 14 / Chapter 164 / Subchapter 4 / Section 14-164-408
Bonds - Contents
Status: in_force

It shall be plainly stated on the face of each bond that the bond has been issued under the provisions of this subchapter and that it does not constitute an indebtedness of the issuer within any constitutional or statutory limitation. Acts 1985, No. 974, § 3; A.S.A. 1947, § 13-1263.

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

Acts 1985, No. 974, § 3; A.S.A. 1947, § 13-1263.
Ark. Code Ann. § 14-54-1708 — AR Code / Title 14 / Chapter 54 / Subchapter 17 / Section 14-54-1708
Violations of orders or continuations of nuisance
Status: in_force

(a) If an order that has been entered is violated, the criminal nuisance abatement board on its own or pursuant to a complaint may hold a hearing on whether the order has been violated or whether or not a public nuisance continues to exist. (b) If the board finds that the public nuisance continues to exist or that the order has been violated, the board may impose a civil penalty of not more than two hundred fifty dollars ($250) for each day that the order is violated or that the nuisance continues to exist. (c) Before such a hearing may be held, the owner must be given ten (10) calendar days' notice in writing of the hearing according to methods stated in Rule 4(d) of the Arkansas Rules of Civil Procedure. (d) The notice must state that if the board finds that the nuisance continues to exist or that the order has been violated, the board may impose a fine of not more than two hundred fifty dollars ($250) for each day that the order has been violated or that the nuisance has continued to exist. (e) The maximum amount of a civil penalty that may be imposed is ten thousand dollars ($10,000). (f) In addition to a civil penalty, the board may award costs of a successful complainant not to exceed one thousand dollars ($1,000). (g) All civil penalties imposed shall be used by the local police department for nuisance abatement purposes. (h) Any civil penalty or costs awarded by the board may be appealed to the circuit court within thirty (30) days. (i) Any order imposing costs or civil penalties not appealed to circuit court may be filed with the circuit clerk's office and constitutes a judgment of record and a lien against the nuisance property. Acts 2003, No. 1190, § 8.

(a) If an order that has been entered is violated, the criminal nuisance abatement board on its own or pursuant to a complaint may hold a hearing on whether the order has been violated or whether or not a public nuisance continues to exist.

(b) If the board finds that the public nuisance continues to exist or that the order has been violated, the board may impose a civil penalty of not more than two hundred fifty dollars ($250) for each day that the order is violated or that the nuisance continues to exist.

(c) Before such a hearing may be held, the owner must be given ten (10) calendar days' notice in writing of the hearing according to methods stated in Rule 4(d) of the Arkansas Rules of Civil Procedure.

(d) The notice must state that if the board finds that the nuisance continues to exist or that the order has been violated, the board may impose a fine of not more than two hundred fifty dollars ($250) for each day that the order has been violated or that the nuisance has continued to exist.

(e) The maximum amount of a civil penalty that may be imposed is ten thousand dollars ($10,000).

(f) In addition to a civil penalty, the board may award costs of a successful complainant not to exceed one thousand dollars ($1,000).

(g) All civil penalties imposed shall be used by the local police department for nuisance abatement purposes.

(h) Any civil penalty or costs awarded by the board may be appealed to the circuit court within thirty (30) days.

(i) Any order imposing costs or civil penalties not appealed to circuit court may be filed with the circuit clerk's office and constitutes a judgment of record and a lien against the nuisance property.

Acts 2003, No. 1190, § 8.
Ark. Code Ann. § 14-303-506 — AR Code / Title 14 / Chapter 303 / Subchapter 5 / Section 14-303-506
Obligation and liability
Status: in_force

(a) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter, and the bonds issued hereunder shall be obligations only of the authority involved. In no event shall they constitute an indebtedness of the State of Arkansas or of the city involved within the meaning of any constitutional or statutory limitation or for which the faith and credit of the state or the city are pledged. (b) No member of an authority shall be personally liable on the bonds or for any damages sustained by anyone in connection with any contracts entered into in carrying out the purposes and intent of this chapter unless that member shall have acted with a corrupt intent. Acts 1968 (1st Ex. Sess.), No. 33, § 13; A.S.A. 1947, § 76-2613.

(a) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter, and the bonds issued hereunder shall be obligations only of the authority involved. In no event shall they constitute an indebtedness of the State of Arkansas or of the city involved within the meaning of any constitutional or statutory limitation or for which the faith and credit of the state or the city are pledged.

(b) No member of an authority shall be personally liable on the bonds or for any damages sustained by anyone in connection with any contracts entered into in carrying out the purposes and intent of this chapter unless that member shall have acted with a corrupt intent.

Acts 1968 (1st Ex. Sess.), No. 33, § 13; A.S.A. 1947, § 76-2613.
Ark. Code Ann. § 14-386-503 — AR Code / Title 14 / Chapter 386 / Subchapter 5 / Section 14-386-503
[Repealed]
Status: repealed

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023. Acts 1935, No. 10, § 2; Pope's Dig., § 5790; A.S.A. 1947, § 17-1359.

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

Acts 1935, No. 10, § 2; Pope's Dig., § 5790; A.S.A. 1947, § 17-1359.
Ark. Code Ann. § 14-90-502 — AR Code / Title 14 / Chapter 90 / Subchapter 5 / Section 14-90-502
Findings and changes
Status: in_force

(a) The city council shall enter on its minutes the result of its finding on any appeal of a municipal improvement district assessment and shall cause a copy of its finding to be certified to the board of assessors. (b) The board shall make its assessment conform thereto if any change has been made in the assessment by the council. Acts 1899, No. 183, § 5, p. 323; C. & M. Dig., § 5662; Pope's Dig., § 7296; A.S.A. 1947, § 20-407.

(a) The city council shall enter on its minutes the result of its finding on any appeal of a municipal improvement district assessment and shall cause a copy of its finding to be certified to the board of assessors.

(b) The board shall make its assessment conform thereto if any change has been made in the assessment by the council.

Acts 1899, No. 183, § 5, p. 323; C. & M. Dig., § 5662; Pope's Dig., § 7296; A.S.A. 1947, § 20-407.
Ark. Code Ann. § 14-284-103 — AR Code / Title 14 / Chapter 284 / Subchapter 1 / Section 14-284-103
Petition generally
Status: in_force

(a) Upon the petition of majority in value of the owners of real property in any designated area, no part of which is more than three (3) miles, except as provided in subsection (e) of this section, from a lot or plot of ground not exceeding a square acre in area on which the fire station is located or is to be located, the location of which lot or plot of ground must be definitely fixed in the petition, and which area defined in the petition contains not less than one hundred (100) residences, exclusive of garages and other buildings, it shall be the duty of the county court to lay off into an improvement district the territory described in the petition and to name five (5) commissioners of the district who are resident property holders in the district. (b) Portions of incorporated towns may be included in the districts, provided the town has no equipped fire fighting station. (c) If any part of the district, as defined in the petition therefor or the court order establishing the district, shall be found to be more than three (3) miles from the designated location of the fire station, it shall not affect the validity of the district, but the portion of the district in excess of three (3) miles from the designated location of the fire station shall be excluded. (d) However, any tract of land not exceeding three hundred thirty square feet (330 sq. ft.) which equals one-sixteenth ( 1 / 16 ) of a section in length and breadth, any part of which shall be within three (3) miles of the fire station of the district, may be included in the district. (e) A fire protection district having a radius of five (5) miles may be created in any county having a population of not less than fifteen thousand three hundred (15,300) and not more than fifteen thousand five hundred (15,500) according to the 1970 Federal Decennial Census in the same manner and for the same purposes as provided in this subchapter for a fire protection district having a three-mile radius. (f) The petition shall state the purpose or purposes for which the district is to be formed, and the judgment establishing the district shall give it a name which shall be descriptive of the purpose. The district shall also receive a number to prevent its being confused with other districts for similar purposes. Acts 1939, No. 183, §§ 1, 2; 1973, No. 302, § 1; 1979, No. 486, § 1; A.S.A. 1947, §§ 20-901, 20-902.

(a) Upon the petition of majority in value of the owners of real property in any designated area, no part of which is more than three (3) miles, except as provided in subsection (e) of this section, from a lot or plot of ground not exceeding a square acre in area on which the fire station is located or is to be located, the location of which lot or plot of ground must be definitely fixed in the petition, and which area defined in the petition contains not less than one hundred (100) residences, exclusive of garages and other buildings, it shall be the duty of the county court to lay off into an improvement district the territory described in the petition and to name five (5) commissioners of the district who are resident property holders in the district.

(b) Portions of incorporated towns may be included in the districts, provided the town has no equipped fire fighting station.

(c) If any part of the district, as defined in the petition therefor or the court order establishing the district, shall be found to be more than three (3) miles from the designated location of the fire station, it shall not affect the validity of the district, but the portion of the district in excess of three (3) miles from the designated location of the fire station shall be excluded.

(d) However, any tract of land not exceeding three hundred thirty square feet (330 sq. ft.) which equals one-sixteenth ( 1 / 16 ) of a section in length and breadth, any part of which shall be within three (3) miles of the fire station of the district, may be included in the district.

(e) A fire protection district having a radius of five (5) miles may be created in any county having a population of not less than fifteen thousand three hundred (15,300) and not more than fifteen thousand five hundred (15,500) according to the 1970 Federal Decennial Census in the same manner and for the same purposes as provided in this subchapter for a fire protection district having a three-mile radius.

(f) The petition shall state the purpose or purposes for which the district is to be formed, and the judgment establishing the district shall give it a name which shall be descriptive of the purpose. The district shall also receive a number to prevent its being confused with other districts for similar purposes.

Acts 1939, No. 183, §§ 1, 2; 1973, No. 302, § 1; 1979, No. 486, § 1; A.S.A. 1947, §§ 20-901, 20-902.
Ark. Code Ann. § 14-203-105 — AR Code / Title 14 / Chapter 203 / Section 14-203-105
Bonds - Issuance generally
Status: in_force

The issuance of bonds shall be by an ordinance of the governing body of the municipality. Acts 1983, No. 441, § 3; A.S.A. 1947, § 19-6003.

The issuance of bonds shall be by an ordinance of the governing body of the municipality.

Acts 1983, No. 441, § 3; A.S.A. 1947, § 19-6003.
Ark. Code Ann. § 14-267-108 — AR Code / Title 14 / Chapter 267 / Section 14-267-108
Bonds - Issuance for refunding of obligations
Status: in_force

(a) Bonds may be issued for the purpose of refunding any obligations issued under this chapter. (b) The refunding bonds may be combined with bonds issued under the provisions of § 14-267-107 into a single issue. (c) (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 thereof. (d) All bonds issued under this section 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 those bonds. (e) The ordinance or order under which chapter refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby. Acts 1973, No. 247, § 6; A.S.A. 1947, § 13-1906.

(a) Bonds may be issued for the purpose of refunding any obligations issued under this chapter.

(b) The refunding bonds may be combined with bonds issued under the provisions of § 14-267-107 into a single issue.

(c) (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 thereof.

(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 thereof.

(d) All bonds issued under this section 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 those bonds.

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

Acts 1973, No. 247, § 6; A.S.A. 1947, § 13-1906.
Ark. Code Ann. § 14-359-110 — AR Code / Title 14 / Chapter 359 / Section 14-359-110
Vesting of authority in commissioners
Status: in_force

(a) Upon the appointment of the commissioners as provided in this chapter, the mayor and city council shall execute such instruments and enact such measures as may be necessary to vest complete charge of the municipally owned airport and its related properties and facilities in the commissioners appointed. (b) Upon their failure to do so, mandamus may be maintained against them, in any court of competent jurisdiction, by any taxpayer of the city where the airport and its related properties and facilities in question are located. Acts 1949, No. 53, § 16; A.S.A. 1947, § 74-516.

(a) Upon the appointment of the commissioners as provided in this chapter, the mayor and city council shall execute such instruments and enact such measures as may be necessary to vest complete charge of the municipally owned airport and its related properties and facilities in the commissioners appointed.

(b) Upon their failure to do so, mandamus may be maintained against them, in any court of competent jurisdiction, by any taxpayer of the city where the airport and its related properties and facilities in question are located.

Acts 1949, No. 53, § 16; A.S.A. 1947, § 74-516.
Ark. Code Ann. § 14-54-102 — AR Code / Title 14 / Chapter 54 / Subchapter 1 / Section 14-54-102
Powers and restrictions prescribed
Status: in_force

All municipal corporations organized under the provisions of this subtitle shall have general powers and privileges and be subject to the rules and restrictions prescribed in this subtitle. Acts 1875, No. 1, § 11, p. 1; C. & M. Dig., § 7491; Pope's Dig., § 9534; A.S.A. 1947, § 19-2302.

All municipal corporations organized under the provisions of this subtitle shall have general powers and privileges and be subject to the rules and restrictions prescribed in this subtitle.

Acts 1875, No. 1, § 11, p. 1; C. & M. Dig., § 7491; Pope's Dig., § 9534; A.S.A. 1947, § 19-2302.
Ark. Code Ann. § 14-92-220 — AR Code / Title 14 / Chapter 92 / Subchapter 2 / Section 14-92-220
Powers of districts generally
Status: in_force

(a) Any district, in aid to and furtherance of the purposes prescribed in § 14-92-219 , shall have the authority to hire managers and other employees and to pay their salaries incident to the operation and maintenance of any of the improvements and facilities authorized in this subchapter. The district shall also have the authority to acquire and purchase equipment and machinery incident to the operation and maintenance of the facilities and shall be further authorized to do any and all other actions which shall be deemed necessary in order to purchase, construct, accept as a gift, operate, and maintain any and all improvements and facilities authorized in this subchapter. (b) Any district shall have the power to sell or lease any improvement owned by it to any adjacent or nearby municipality, to an improvement district therein, to public service corporations serving on behalf of the property owners of the district, or to any other corporation, organization, or person. It may make contracts with the inhabitants of nearby municipalities, or it may operate such improvements for water, gas, recreation, or telephone service and may connect sewers with the sewers of any adjacent municipality or of other districts, or carry its sewers to any proper outlet within or without the district. (c) Any district may accept as a gift any or all of the improvements and facilities authorized in this subchapter upon the assumption of the maintenance and operation of such improvements and facilities. It shall have the authority to effect the assessment of benefits and to levy the necessary tax against such assessment of benefits, as prescribed in this subchapter in order to provide the revenue for the costs of maintenance and operation. Acts 1941, No. 41, § 4; 1953, No. 420, § 2; 1967, No. 286, § 2; 1969, No. 230, § 2; A.S.A. 1947, § 20-704.

(a) Any district, in aid to and furtherance of the purposes prescribed in § 14-92-219 , shall have the authority to hire managers and other employees and to pay their salaries incident to the operation and maintenance of any of the improvements and facilities authorized in this subchapter. The district shall also have the authority to acquire and purchase equipment and machinery incident to the operation and maintenance of the facilities and shall be further authorized to do any and all other actions which shall be deemed necessary in order to purchase, construct, accept as a gift, operate, and maintain any and all improvements and facilities authorized in this subchapter.

(b) Any district shall have the power to sell or lease any improvement owned by it to any adjacent or nearby municipality, to an improvement district therein, to public service corporations serving on behalf of the property owners of the district, or to any other corporation, organization, or person. It may make contracts with the inhabitants of nearby municipalities, or it may operate such improvements for water, gas, recreation, or telephone service and may connect sewers with the sewers of any adjacent municipality or of other districts, or carry its sewers to any proper outlet within or without the district.

(c) Any district may accept as a gift any or all of the improvements and facilities authorized in this subchapter upon the assumption of the maintenance and operation of such improvements and facilities. It shall have the authority to effect the assessment of benefits and to levy the necessary tax against such assessment of benefits, as prescribed in this subchapter in order to provide the revenue for the costs of maintenance and operation.

Acts 1941, No. 41, § 4; 1953, No. 420, § 2; 1967, No. 286, § 2; 1969, No. 230, § 2; A.S.A. 1947, § 20-704.
Ark. Code Ann. § 14-138-117 — AR Code / Title 14 / Chapter 138 / Section 14-138-117
Security for bonds
Status: in_force

(a) The principal of, and interest on, the bonds shall be secured by a pledge of the revenues out of which the bonds shall be made payable and by a pledge of the lease agreement covering the project from which revenues so pledged shall be derived and of the rental therefrom and may be secured by an indenture covering the project. (b) The trustee under any indenture may be a trust company or bank having trust powers, whether located within or without the state. (c) (1) The indenture may contain any agreements and provisions customarily contained in instruments securing evidences of indebtedness including, without limiting the generality of the foregoing, provisions respecting: (A) The nature and extent of the security; (B) The collection, segregation, and application of the rental from any project covered by the indenture; (C) Terms to be incorporated in the lease agreement respecting the project; (D) Covenants to always operate the project as a revenue-producing undertaking and to charge and collect, including the obligation to increase from time to time, sufficient rentals to maintain income at required levels; (E) The maintenance and insurance of the project; (F) The creation and maintenance of reserve and other special funds; and (G) The rights and remedies available in the event of default to the holders of the bonds or the trustees under the indenture, all as the board shall deem advisable and as shall not be in conflict with the provisions of this chapter. (2) In making such agreements or provisions, the corporation shall not have the power to obligate itself except with respect to projects and the application of the revenue therefrom. (d) (1) If there is any default by the corporation in payment of the principal of or the interest on the bonds or in any of the agreements on the part of the corporation that may properly be included in any indenture securing the bonds, the bondholders or the trustee under any indenture, as authorized in such indenture, may either in law or in equity, by suit, action, mandamus, or other proceeding, enforce payment of the principal or interest and compel performance of all duties of the board and officers of the corporation, and shall be entitled as a matter of right and regardless of the sufficiency of any such security to the appointment of a receiver in equity with all the powers of such receiver for the operation and maintenance of the project covered by such indenture and the collection, segregation, and applications of rents therefrom. (2) Any such indenture shall not be subject to foreclosure and shall not be construed so as to authorize the sale of any project covered thereby, or any part thereof, in satisfaction of the bonds secured thereby. (e) The indenture may contain provisions: (1) Regarding the rights and remedies of any trustee thereunder and the holders of the bonds and the coupons; and (2) Restricting the individual rights of action of the holders of the bonds and coupons. Acts 1967, No. 409, § 12; A.S.A. 1947, § 19-5112.

(a) The principal of, and interest on, the bonds shall be secured by a pledge of the revenues out of which the bonds shall be made payable and by a pledge of the lease agreement covering the project from which revenues so pledged shall be derived and of the rental therefrom and may be secured by an indenture covering the project.

(b) The trustee under any indenture may be a trust company or bank having trust powers, whether located within or without the state.

(c) (1) The indenture may contain any agreements and provisions customarily contained in instruments securing evidences of indebtedness including, without limiting the generality of the foregoing, provisions respecting: (A) The nature and extent of the security; (B) The collection, segregation, and application of the rental from any project covered by the indenture; (C) Terms to be incorporated in the lease agreement respecting the project; (D) Covenants to always operate the project as a revenue-producing undertaking and to charge and collect, including the obligation to increase from time to time, sufficient rentals to maintain income at required levels; (E) The maintenance and insurance of the project; (F) The creation and maintenance of reserve and other special funds; and (G) The rights and remedies available in the event of default to the holders of the bonds or the trustees under the indenture, all as the board shall deem advisable and as shall not be in conflict with the provisions of this chapter. (2) In making such agreements or provisions, the corporation shall not have the power to obligate itself except with respect to projects and the application of the revenue therefrom.

(1) The indenture may contain any agreements and provisions customarily contained in instruments securing evidences of indebtedness including, without limiting the generality of the foregoing, provisions respecting: (A) The nature and extent of the security; (B) The collection, segregation, and application of the rental from any project covered by the indenture; (C) Terms to be incorporated in the lease agreement respecting the project; (D) Covenants to always operate the project as a revenue-producing undertaking and to charge and collect, including the obligation to increase from time to time, sufficient rentals to maintain income at required levels; (E) The maintenance and insurance of the project; (F) The creation and maintenance of reserve and other special funds; and (G) The rights and remedies available in the event of default to the holders of the bonds or the trustees under the indenture, all as the board shall deem advisable and as shall not be in conflict with the provisions of this chapter.

(A) The nature and extent of the security;

(B) The collection, segregation, and application of the rental from any project covered by the indenture;

(C) Terms to be incorporated in the lease agreement respecting the project;

(D) Covenants to always operate the project as a revenue-producing undertaking and to charge and collect, including the obligation to increase from time to time, sufficient rentals to maintain income at required levels;

(E) The maintenance and insurance of the project;

(F) The creation and maintenance of reserve and other special funds; and

(G) The rights and remedies available in the event of default to the holders of the bonds or the trustees under the indenture, all as the board shall deem advisable and as shall not be in conflict with the provisions of this chapter.

(2) In making such agreements or provisions, the corporation shall not have the power to obligate itself except with respect to projects and the application of the revenue therefrom.

(d) (1) If there is any default by the corporation in payment of the principal of or the interest on the bonds or in any of the agreements on the part of the corporation that may properly be included in any indenture securing the bonds, the bondholders or the trustee under any indenture, as authorized in such indenture, may either in law or in equity, by suit, action, mandamus, or other proceeding, enforce payment of the principal or interest and compel performance of all duties of the board and officers of the corporation, and shall be entitled as a matter of right and regardless of the sufficiency of any such security to the appointment of a receiver in equity with all the powers of such receiver for the operation and maintenance of the project covered by such indenture and the collection, segregation, and applications of rents therefrom. (2) Any such indenture shall not be subject to foreclosure and shall not be construed so as to authorize the sale of any project covered thereby, or any part thereof, in satisfaction of the bonds secured thereby.

(1) If there is any default by the corporation in payment of the principal of or the interest on the bonds or in any of the agreements on the part of the corporation that may properly be included in any indenture securing the bonds, the bondholders or the trustee under any indenture, as authorized in such indenture, may either in law or in equity, by suit, action, mandamus, or other proceeding, enforce payment of the principal or interest and compel performance of all duties of the board and officers of the corporation, and shall be entitled as a matter of right and regardless of the sufficiency of any such security to the appointment of a receiver in equity with all the powers of such receiver for the operation and maintenance of the project covered by such indenture and the collection, segregation, and applications of rents therefrom.

(2) Any such indenture shall not be subject to foreclosure and shall not be construed so as to authorize the sale of any project covered thereby, or any part thereof, in satisfaction of the bonds secured thereby.

(e) The indenture may contain provisions: (1) Regarding the rights and remedies of any trustee thereunder and the holders of the bonds and the coupons; and (2) Restricting the individual rights of action of the holders of the bonds and coupons.

(1) Regarding the rights and remedies of any trustee thereunder and the holders of the bonds and the coupons; and

(2) Restricting the individual rights of action of the holders of the bonds and coupons.

Acts 1967, No. 409, § 12; A.S.A. 1947, § 19-5112.
Ark. Code Ann. § 14-168-311 — AR Code / Title 14 / Chapter 168 / Subchapter 3 / Section 14-168-311
Valuation of real property
Status: in_force

(a) (1) Upon and after the effective date of the creation of a redevelopment project district, the county assessor of the county in which the district is located shall transmit to the county clerk, upon the request of the local governing body, the base value, total ad valorem rate, debt service ad valorem rate, and applicable ad valorem rate for the redevelopment district and shall certify to it. (2) (A) The assessor shall undertake, upon request of the local governing body, an investigation, examination, and inspection of the taxable real property in the district and shall reaffirm or revalue the base value for assessment of the property in accordance with the findings of the investigation, examination, and inspection. (B) The assessor shall determine, according to his or her best judgment from all sources available to him or her, the full aggregate value of the taxable property in the district, which aggregate valuation, upon certification thereof by the assessor to the clerk, constitutes the base value of the area. (b) (1) (A) (i) The assessor shall give notice annually to the designated finance officer of each taxing unit having the power to levy taxes on property within each district of the current value and the incremental value of the property in the redevelopment district. (ii) The assessor shall also determine the tax increment by applying the applicable ad valorem rate to the incremental value. (B) The notice shall also explain that the entire amount of the tax increment allocable to property within the redevelopment district will be paid to the special fund of the redevelopment district. (2) The assessor shall identify upon the assessment roll those parcels of property which are within each existing district specifying on it the name of each district. Acts 2001, No. 1197, § 12.

(a) (1) Upon and after the effective date of the creation of a redevelopment project district, the county assessor of the county in which the district is located shall transmit to the county clerk, upon the request of the local governing body, the base value, total ad valorem rate, debt service ad valorem rate, and applicable ad valorem rate for the redevelopment district and shall certify to it. (2) (A) The assessor shall undertake, upon request of the local governing body, an investigation, examination, and inspection of the taxable real property in the district and shall reaffirm or revalue the base value for assessment of the property in accordance with the findings of the investigation, examination, and inspection. (B) The assessor shall determine, according to his or her best judgment from all sources available to him or her, the full aggregate value of the taxable property in the district, which aggregate valuation, upon certification thereof by the assessor to the clerk, constitutes the base value of the area.

(1) Upon and after the effective date of the creation of a redevelopment project district, the county assessor of the county in which the district is located shall transmit to the county clerk, upon the request of the local governing body, the base value, total ad valorem rate, debt service ad valorem rate, and applicable ad valorem rate for the redevelopment district and shall certify to it.

(2) (A) The assessor shall undertake, upon request of the local governing body, an investigation, examination, and inspection of the taxable real property in the district and shall reaffirm or revalue the base value for assessment of the property in accordance with the findings of the investigation, examination, and inspection. (B) The assessor shall determine, according to his or her best judgment from all sources available to him or her, the full aggregate value of the taxable property in the district, which aggregate valuation, upon certification thereof by the assessor to the clerk, constitutes the base value of the area.

(A) The assessor shall undertake, upon request of the local governing body, an investigation, examination, and inspection of the taxable real property in the district and shall reaffirm or revalue the base value for assessment of the property in accordance with the findings of the investigation, examination, and inspection.

(B) The assessor shall determine, according to his or her best judgment from all sources available to him or her, the full aggregate value of the taxable property in the district, which aggregate valuation, upon certification thereof by the assessor to the clerk, constitutes the base value of the area.

(b) (1) (A) (i) The assessor shall give notice annually to the designated finance officer of each taxing unit having the power to levy taxes on property within each district of the current value and the incremental value of the property in the redevelopment district. (ii) The assessor shall also determine the tax increment by applying the applicable ad valorem rate to the incremental value. (B) The notice shall also explain that the entire amount of the tax increment allocable to property within the redevelopment district will be paid to the special fund of the redevelopment district. (2) The assessor shall identify upon the assessment roll those parcels of property which are within each existing district specifying on it the name of each district.

(1) (A) (i) The assessor shall give notice annually to the designated finance officer of each taxing unit having the power to levy taxes on property within each district of the current value and the incremental value of the property in the redevelopment district. (ii) The assessor shall also determine the tax increment by applying the applicable ad valorem rate to the incremental value. (B) The notice shall also explain that the entire amount of the tax increment allocable to property within the redevelopment district will be paid to the special fund of the redevelopment district.

(A) (i) The assessor shall give notice annually to the designated finance officer of each taxing unit having the power to levy taxes on property within each district of the current value and the incremental value of the property in the redevelopment district. (ii) The assessor shall also determine the tax increment by applying the applicable ad valorem rate to the incremental value.

(i) The assessor shall give notice annually to the designated finance officer of each taxing unit having the power to levy taxes on property within each district of the current value and the incremental value of the property in the redevelopment district.

(ii) The assessor shall also determine the tax increment by applying the applicable ad valorem rate to the incremental value.

(B) The notice shall also explain that the entire amount of the tax increment allocable to property within the redevelopment district will be paid to the special fund of the redevelopment district.

(2) The assessor shall identify upon the assessment roll those parcels of property which are within each existing district specifying on it the name of each district.

Acts 2001, No. 1197, § 12.
Ark. Code Ann. § 14-86-902 — AR Code / Title 14 / Chapter 86 / Subchapter 9 / Section 14-86-902
County clerk's commission
Status: in_force

In all counties in this state in which the county clerks are required by law to extend any improvement taxes, whether the taxes are from municipal, suburban, road, fire, drainage district, or otherwise, the county clerk of any such county shall receive, for his services in extending the tax annually upon the books of his county, a commission necessary to reimburse the clerk for the cost of extending the taxes. However, in no event may the commission exceed two percent (2%) of the amount so extended. Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.

In all counties in this state in which the county clerks are required by law to extend any improvement taxes, whether the taxes are from municipal, suburban, road, fire, drainage district, or otherwise, the county clerk of any such county shall receive, for his services in extending the tax annually upon the books of his county, a commission necessary to reimburse the clerk for the cost of extending the taxes. However, in no event may the commission exceed two percent (2%) of the amount so extended.

Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.
Ark. Code Ann. § 14-123-310 — AR Code / Title 14 / Chapter 123 / Subchapter 3 / Section 14-123-310
Treasurer
Status: in_force

(a) The board of directors shall at their annual meeting on the first Monday in May, or as soon thereafter as practicable, elect a treasurer for the levee district, whose term of office shall continue until the first Monday in the following May or until his successor is duly elected and qualified. (b) The treasurer shall give such bond and receive such compensation as from time to time may be fixed by the board of directors. (c) The treasurer of any levee district shall be custodian of all funds of the district and shall cause to be made and filed with the board of directors or commissioners of the district a sufficient bond, conditioned on the faithful performance of his duties, and to render full accountability, which bond shall be written in some surety company authorized to do business in the State of Arkansas and approved by the board or its finance committee, the expense of which is to be paid by the district. (d) The treasurer shall not be construed to be an insurer of the funds of the district and shall not be liable on the bond except for his failure to pay over or account for funds in his possession. The receipt of any funds by any depository of the district shall release the treasurer from any liability therefor unless and until the funds shall thereafter be paid to him by the depository. Acts 1897, No. 8, § 6, p. 8; C. & M. Dig., § 6845; Acts 1934 (3rd Ex. Sess.), No. 5, § 4; Pope's Dig., §§ 4571, 4575; A.S.A. 1947, §§ 21-615, 21-618.

(a) The board of directors shall at their annual meeting on the first Monday in May, or as soon thereafter as practicable, elect a treasurer for the levee district, whose term of office shall continue until the first Monday in the following May or until his successor is duly elected and qualified.

(b) The treasurer shall give such bond and receive such compensation as from time to time may be fixed by the board of directors.

(c) The treasurer of any levee district shall be custodian of all funds of the district and shall cause to be made and filed with the board of directors or commissioners of the district a sufficient bond, conditioned on the faithful performance of his duties, and to render full accountability, which bond shall be written in some surety company authorized to do business in the State of Arkansas and approved by the board or its finance committee, the expense of which is to be paid by the district.

(d) The treasurer shall not be construed to be an insurer of the funds of the district and shall not be liable on the bond except for his failure to pay over or account for funds in his possession. The receipt of any funds by any depository of the district shall release the treasurer from any liability therefor unless and until the funds shall thereafter be paid to him by the depository.

Acts 1897, No. 8, § 6, p. 8; C. & M. Dig., § 6845; Acts 1934 (3rd Ex. Sess.), No. 5, § 4; Pope's Dig., §§ 4571, 4575; A.S.A. 1947, §§ 21-615, 21-618.
Ark. Code Ann. § 14-49-310 — AR Code / Title 14 / Chapter 49 / Subchapter 3 / Section 14-49-310
Suspension of competition
Status: in_force

In the case of a vacancy in a position requiring peculiar or exceptional qualifications of a scientific, professional, or expert character, upon satisfactory evidence that competition is impracticable and the position can best be filled by the selection of some person designated and of recognized attainment, the board may suspend by a majority vote competition in this case. However, the suspension shall not be general in its application, and each case must be handled on its own merits. Acts 1937, No. 322, § 6; A.S.A. 1947, § 19-1306.

In the case of a vacancy in a position requiring peculiar or exceptional qualifications of a scientific, professional, or expert character, upon satisfactory evidence that competition is impracticable and the position can best be filled by the selection of some person designated and of recognized attainment, the board may suspend by a majority vote competition in this case. However, the suspension shall not be general in its application, and each case must be handled on its own merits.

Acts 1937, No. 322, § 6; A.S.A. 1947, § 19-1306.
Ark. Code Ann. § 14-318-110 — AR Code / Title 14 / Chapter 318 / Section 14-318-110
Depository
Status: in_force

The board shall also select some solvent bank or trust company as the depository of its funds, exacting of the depository a bond in an amount equal to the amount of money likely to come into its hands. Acts 1938 (Ex. Sess.), No. 23, § 3; A.S.A. 1947, § 76-1404.

The board shall also select some solvent bank or trust company as the depository of its funds, exacting of the depository a bond in an amount equal to the amount of money likely to come into its hands.

Acts 1938 (Ex. Sess.), No. 23, § 3; A.S.A. 1947, § 76-1404.
Ark. Code Ann. § 14-49-301 — AR Code / Title 14 / Chapter 49 / Subchapter 3 / Section 14-49-301
Employees not covered
Status: in_force

(a) This chapter shall not apply to any officer, servant, employee, or attorney of the city who is elected by vote of the people of his or her respective cities. (b) (1) This chapter shall not apply to the following employees of the city: (A) Secretary to the mayor; (B) Assistant secretary to the mayor; (C) Secretary to the district courts and clerks; (D) Assistant city attorneys; (E) Secretary to city attorneys; (F) Members of the police and fire departments of cities; (G) City purchasing agent; (H) All employees of the city library; (I) Superintendent of the city hospital; (J) All members of honorary boards; (K) All members of the municipal waterworks and the commissioners thereof; (L) All officers and employees of the sewer department; (M) Members of the board of public affairs; (N) Special attorneys who may be employed by the city from time to time; and (O) Public accountants who may be employed for special work by the city. (2) These employees of the city shall be appointed as they were before the passage of this act. Acts 1937, No. 322, § 1; 1943, No. 17, § 1; 1951, No. 386, § 1; A.S.A. 1947, § 19-1301.

(a) This chapter shall not apply to any officer, servant, employee, or attorney of the city who is elected by vote of the people of his or her respective cities.

(b) (1) This chapter shall not apply to the following employees of the city: (A) Secretary to the mayor; (B) Assistant secretary to the mayor; (C) Secretary to the district courts and clerks; (D) Assistant city attorneys; (E) Secretary to city attorneys; (F) Members of the police and fire departments of cities; (G) City purchasing agent; (H) All employees of the city library; (I) Superintendent of the city hospital; (J) All members of honorary boards; (K) All members of the municipal waterworks and the commissioners thereof; (L) All officers and employees of the sewer department; (M) Members of the board of public affairs; (N) Special attorneys who may be employed by the city from time to time; and (O) Public accountants who may be employed for special work by the city. (2) These employees of the city shall be appointed as they were before the passage of this act.

(1) This chapter shall not apply to the following employees of the city: (A) Secretary to the mayor; (B) Assistant secretary to the mayor; (C) Secretary to the district courts and clerks; (D) Assistant city attorneys; (E) Secretary to city attorneys; (F) Members of the police and fire departments of cities; (G) City purchasing agent; (H) All employees of the city library; (I) Superintendent of the city hospital; (J) All members of honorary boards; (K) All members of the municipal waterworks and the commissioners thereof; (L) All officers and employees of the sewer department; (M) Members of the board of public affairs; (N) Special attorneys who may be employed by the city from time to time; and (O) Public accountants who may be employed for special work by the city.

(A) Secretary to the mayor;

(B) Assistant secretary to the mayor;

(C) Secretary to the district courts and clerks;

(D) Assistant city attorneys;

(E) Secretary to city attorneys;

(F) Members of the police and fire departments of cities;

(G) City purchasing agent;

(H) All employees of the city library;

(I) Superintendent of the city hospital;

(J) All members of honorary boards;

(K) All members of the municipal waterworks and the commissioners thereof;

(L) All officers and employees of the sewer department;

(M) Members of the board of public affairs;

(N) Special attorneys who may be employed by the city from time to time; and

(O) Public accountants who may be employed for special work by the city.

(2) These employees of the city shall be appointed as they were before the passage of this act.

Acts 1937, No. 322, § 1; 1943, No. 17, § 1; 1951, No. 386, § 1; A.S.A. 1947, § 19-1301.
Ark. Code Ann. § 14-269-109 — AR Code / Title 14 / Chapter 269 / Subchapter 1 / Section 14-269-109
Bonds - Mortgage lien
Status: in_force

(a) Subject to the subsequent provisions of this section, there shall exist a statutory mortgage lien upon the land, buildings, and facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of revenue bonds issued under this subchapter, which shall exist in favor of the holders of the bonds and in favor of the holders of the coupons attached to the bonds, and the land, buildings, and facilities shall remain subject to the statutory mortgage lien until payment in full of the principal of, and interest on, the revenue bonds. (b) Anything in this subchapter to the contrary notwithstanding, the ordinance or indenture referred to in § 14-269-106 may impose a forecloseable mortgage lien upon the land, buildings, and facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of revenue bonds issued under this subchapter, and the nature and extent of the mortgage lien may be controlled by the ordinance or indenture including, without limitation, provisions pertaining to the release of all or part of the land, buildings, and facilities from the mortgage lien and the priority of the mortgage lien in the event of successive bond issues as authorized by § 14-269-106 . (c) Subject to such terms, conditions, and restrictions as may be contained in the ordinance or indenture authorizing or securing the bonds, any holder of bonds issued under the provisions of this subchapter, or of any coupons attached thereto, may, either at law or in equity, enforce the mortgage lien and may, by proper suit, compel the performance of the duties of the officials of the issuing municipality as set forth in this subchapter, and in any ordinance or indenture authorizing or securing the bonds. Acts 1965, No. 486, § 6; A.S.A. 1947, § 19-3636.

(a) Subject to the subsequent provisions of this section, there shall exist a statutory mortgage lien upon the land, buildings, and facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of revenue bonds issued under this subchapter, which shall exist in favor of the holders of the bonds and in favor of the holders of the coupons attached to the bonds, and the land, buildings, and facilities shall remain subject to the statutory mortgage lien until payment in full of the principal of, and interest on, the revenue bonds.

(b) Anything in this subchapter to the contrary notwithstanding, the ordinance or indenture referred to in § 14-269-106 may impose a forecloseable mortgage lien upon the land, buildings, and facilities acquired, constructed, reconstructed, extended, equipped, or improved, in whole or in part, with the proceeds of revenue bonds issued under this subchapter, and the nature and extent of the mortgage lien may be controlled by the ordinance or indenture including, without limitation, provisions pertaining to the release of all or part of the land, buildings, and facilities from the mortgage lien and the priority of the mortgage lien in the event of successive bond issues as authorized by § 14-269-106 .

(c) Subject to such terms, conditions, and restrictions as may be contained in the ordinance or indenture authorizing or securing the bonds, any holder of bonds issued under the provisions of this subchapter, or of any coupons attached thereto, may, either at law or in equity, enforce the mortgage lien and may, by proper suit, compel the performance of the duties of the officials of the issuing municipality as set forth in this subchapter, and in any ordinance or indenture authorizing or securing the bonds.

Acts 1965, No. 486, § 6; A.S.A. 1947, § 19-3636.
Ark. Code Ann. § 14-116-206 — AR Code / Title 14 / Chapter 116 / Subchapter 2 / Section 14-116-206
Hearing - Appeal
Status: in_force

(a) Upon the date and at the time and place named in the notice, the circuit court shall meet and shall hear all persons who wish to appear and advocate or resist the establishment of the water district. If the court, after being satisfied as to the sufficiency of the petition and the proceedings thereon, finds and deems it to be in the best interests of the persons residing or owning land within the boundaries of the proposed water district that the water district be established under the terms of this chapter, then the court shall enter its order establishing a water district embracing the territory described in the petition, subject to all the terms and provisions in this chapter and designating a name for the water district. (b) The order establishing the water district shall empower the water district, to the full extent that the State of Arkansas can grant that right, the right to acquire absolute title to and use of water stored in any water source as referred to in § 14-116-102 or in the reservoir created, or to be created, by the construction of the dam by, or under the direction and supervision of, the United States Army Corps of Engineers or by the water district with federal financial or other assistance furnished by the United States Secretary of Agriculture under the provisions of the Watershed Protection and Flood Prevention Act, or any other federal law. The water district shall by the order be empowered to enter into contracts of assurances with the United States of America for the storage, procurement, or removal of the water from the reservoir or other such water source. The order establishing the water district shall have all the force and effect of a judgment. Any person aggrieved by the entry of the order by the court may appeal, as in other cases of appeal, to the Supreme Court, from the order within thirty (30) days after the order has been made. If no appeal is taken within that time, the order authorizing and creating the water district shall be deemed conclusive, and any person residing or owning land in the district may in like manner and time appeal from any order refusing to establish the water district. Acts 1957, No. 114, § 6; 1963, No. 120, § 4; 1973, No. 137, § 4; 1983, No. 396, § 1; A.S.A. 1947, § 21-1406.

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

(b) The order establishing the water district shall empower the water district, to the full extent that the State of Arkansas can grant that right, the right to acquire absolute title to and use of water stored in any water source as referred to in § 14-116-102 or in the reservoir created, or to be created, by the construction of the dam by, or under the direction and supervision of, the United States Army Corps of Engineers or by the water district with federal financial or other assistance furnished by the United States Secretary of Agriculture under the provisions of the Watershed Protection and Flood Prevention Act, or any other federal law. The water district shall by the order be empowered to enter into contracts of assurances with the United States of America for the storage, procurement, or removal of the water from the reservoir or other such water source. The order establishing the water district shall have all the force and effect of a judgment. Any person aggrieved by the entry of the order by the court may appeal, as in other cases of appeal, to the Supreme Court, from the order within thirty (30) days after the order has been made. If no appeal is taken within that time, the order authorizing and creating the water district shall be deemed conclusive, and any person residing or owning land in the district may in like manner and time appeal from any order refusing to establish the water district.

Acts 1957, No. 114, § 6; 1963, No. 120, § 4; 1973, No. 137, § 4; 1983, No. 396, § 1; A.S.A. 1947, § 21-1406.
Ark. Code Ann. § 14-90-802 — AR Code / Title 14 / Chapter 90 / Subchapter 8 / Section 14-90-802
Form of ordinance
Status: in_force

The ordinance referred to in § 14-90-801 may be in substantially the following form: Click here to view form. Acts 1881, No. 84, § 5, p. 161; 1899, No. 183, § 7, p. 323; 1901, No. 143, § 5, p. 264; C. & M. Dig., § 5667; Pope's Dig., § 7305; Acts 1949, No. 195, § 2; 1969, No. 290, § 3; 1975, No. 224, § 1; A.S.A. 1947, § 20-413.

The ordinance referred to in § 14-90-801 may be in substantially the following form:

Click here to view form.

Acts 1881, No. 84, § 5, p. 161; 1899, No. 183, § 7, p. 323; 1901, No. 143, § 5, p. 264; C. & M. Dig., § 5667; Pope's Dig., § 7305; Acts 1949, No. 195, § 2; 1969, No. 290, § 3; 1975, No. 224, § 1; A.S.A. 1947, § 20-413.

90_802_1 - Attachment
Ark. Code Ann. § 14-94-101 — AR Code / Title 14 / Chapter 94 / Section 14-94-101
Title
Status: in_force

This chapter may be known and cited as the "Municipal Property Owner's Improvement District Law". Acts 1987, No. 113, § 1.

This chapter may be known and cited as the "Municipal Property Owner's Improvement District Law".

Acts 1987, No. 113, § 1.
Ark. Code Ann. § 14-169-213 — AR Code / Title 14 / Chapter 169 / Subchapter 2 / Section 14-169-213
Examinations and investigations - Conduct, oaths, subpoenas, etc
Status: in_force

A housing authority shall have the power, acting through one (1) or more commissioners or other persons designated by the authority: (1) To conduct examinations and investigations and to hear testimony and take proof under oath at public or private hearings on any matter material for its information; (2) To administer oaths; (3) To issue subpoenas requiring the attendance of witnesses or the production of books and papers; and (4) To issue commissions for the examination of witnesses who are outside of this state or unable to attend before the authority or excused from attendance. Acts 1937, No. 298, § 8; Pope's Dig., § 10066; A.S.A. 1947, § 19-3011.

A housing authority shall have the power, acting through one (1) or more commissioners or other persons designated by the authority:

(1) To conduct examinations and investigations and to hear testimony and take proof under oath at public or private hearings on any matter material for its information;

(2) To administer oaths;

(3) To issue subpoenas requiring the attendance of witnesses or the production of books and papers; and

(4) To issue commissions for the examination of witnesses who are outside of this state or unable to attend before the authority or excused from attendance.

Acts 1937, No. 298, § 8; Pope's Dig., § 10066; A.S.A. 1947, § 19-3011.
Ark. Code Ann. § 14-234-119 — AR Code / Title 14 / Chapter 234 / Subchapter 1 / Section 14-234-119
Annual audits and procedures
Status: in_force

(a) (1) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services shall obtain an annual financial audit of the system if the system has at least two thousand (2,000) service connections during a fiscal year. (2) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services shall obtain an annual financial audit of the system if the system has at least two thousand (2,000) service connections during a fiscal year. (b) (1) (A) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report. (B) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report. (2) The agreed-upon procedures and compilation report engagement shall be conducted in accordance with standards established by the American Institute of Certified Public Accountants and subject to minimum procedures prescribed by the Legislative Joint Auditing Committee. (c) The audits or agreed-upon procedures and compilation reports shall be completed within one (1) year following each system's fiscal year end. (d) Each entity shall choose and employ accountants who are licensed and in good standing with the Arkansas State Board of Public Accountancy. Amended by Act 2021, No. 907,§ 1, eff. 7/28/2021. Amended by Act 2015, No. 400,§ 1, eff. 7/22/2015. Acts 1997, No. 272, § 1; 1999, No. 218, § 1; 2011, No. 605, § 1; 2011, No. 615, § 1.

(a) (1) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services shall obtain an annual financial audit of the system if the system has at least two thousand (2,000) service connections during a fiscal year. (2) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services shall obtain an annual financial audit of the system if the system has at least two thousand (2,000) service connections during a fiscal year.

(1) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services shall obtain an annual financial audit of the system if the system has at least two thousand (2,000) service connections during a fiscal year.

(2) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services shall obtain an annual financial audit of the system if the system has at least two thousand (2,000) service connections during a fiscal year.

(b) (1) (A) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report. (B) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report. (2) The agreed-upon procedures and compilation report engagement shall be conducted in accordance with standards established by the American Institute of Certified Public Accountants and subject to minimum procedures prescribed by the Legislative Joint Auditing Committee.

(1) (A) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report. (B) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report.

(A) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing sewage services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report.

(B) A county, municipality, improvement district, or not-for-profit association or entity receiving fees from customers for providing water services and having at least one hundred (100) but less than two thousand (2,000) service connections during a fiscal year shall obtain an annual audit or an annual agreed-upon procedures and compilation report.

(2) The agreed-upon procedures and compilation report engagement shall be conducted in accordance with standards established by the American Institute of Certified Public Accountants and subject to minimum procedures prescribed by the Legislative Joint Auditing Committee.

(c) The audits or agreed-upon procedures and compilation reports shall be completed within one (1) year following each system's fiscal year end.

(d) Each entity shall choose and employ accountants who are licensed and in good standing with the Arkansas State Board of Public Accountancy.

Amended by Act 2021, No. 907,§ 1, eff. 7/28/2021.

Amended by Act 2015, No. 400,§ 1, eff. 7/22/2015.

Acts 1997, No. 272, § 1; 1999, No. 218, § 1; 2011, No. 605, § 1; 2011, No. 615, § 1.
Ark. Code Ann. § 14-186-101 — AR Code / Title 14 / Chapter 186 / Subchapter 1 / Section 14-186-101
Powers of city council generally
Status: in_force

(a) (1) A city council shall have power to: (A) Establish, construct, and regulate landing places, levees, wharves, docks, piers, and basins; (B) Fix the rates of landing, wharfage, and dockage; and (C) Use, for the purposes indicated, any public landing or any property belonging to or under the control of the city. (2) For these purposes, the council shall have the use and control of the shore or bank of any lake or river, not the property of individuals, to the extent and in the manner that the state can grant such use or control. (b) (1) The council shall have the power to: (A) Appoint, or to provide that the qualified voters shall elect, harbormasters, wharfmasters, port wardens, and other officers usual or proper for the regulation of the navigation, trade, or commerce of the city; (B) Define their duties and powers; and (C) Fix their fees and compensation. (2) Copies of the examination and surveys and of the proceedings of any port warden in the usual discharge of the duties of this office, certified under his hand, shall be prima facie evidence of the facts stated in them. Acts 1875, No. 1, § 8, p. 1; C. & M. Dig., §§ 7609-7612; Pope's Dig., §§ 9704-9706, 9722; A.S.A. 1947, § 19-2701.

(a) (1) A city council shall have power to: (A) Establish, construct, and regulate landing places, levees, wharves, docks, piers, and basins; (B) Fix the rates of landing, wharfage, and dockage; and (C) Use, for the purposes indicated, any public landing or any property belonging to or under the control of the city. (2) For these purposes, the council shall have the use and control of the shore or bank of any lake or river, not the property of individuals, to the extent and in the manner that the state can grant such use or control.

(1) A city council shall have power to: (A) Establish, construct, and regulate landing places, levees, wharves, docks, piers, and basins; (B) Fix the rates of landing, wharfage, and dockage; and (C) Use, for the purposes indicated, any public landing or any property belonging to or under the control of the city.

(A) Establish, construct, and regulate landing places, levees, wharves, docks, piers, and basins;

(B) Fix the rates of landing, wharfage, and dockage; and

(C) Use, for the purposes indicated, any public landing or any property belonging to or under the control of the city.

(2) For these purposes, the council shall have the use and control of the shore or bank of any lake or river, not the property of individuals, to the extent and in the manner that the state can grant such use or control.

(b) (1) The council shall have the power to: (A) Appoint, or to provide that the qualified voters shall elect, harbormasters, wharfmasters, port wardens, and other officers usual or proper for the regulation of the navigation, trade, or commerce of the city; (B) Define their duties and powers; and (C) Fix their fees and compensation. (2) Copies of the examination and surveys and of the proceedings of any port warden in the usual discharge of the duties of this office, certified under his hand, shall be prima facie evidence of the facts stated in them.

(1) The council shall have the power to: (A) Appoint, or to provide that the qualified voters shall elect, harbormasters, wharfmasters, port wardens, and other officers usual or proper for the regulation of the navigation, trade, or commerce of the city; (B) Define their duties and powers; and (C) Fix their fees and compensation.

(A) Appoint, or to provide that the qualified voters shall elect, harbormasters, wharfmasters, port wardens, and other officers usual or proper for the regulation of the navigation, trade, or commerce of the city;

(B) Define their duties and powers; and

(C) Fix their fees and compensation.

(2) Copies of the examination and surveys and of the proceedings of any port warden in the usual discharge of the duties of this office, certified under his hand, shall be prima facie evidence of the facts stated in them.

Acts 1875, No. 1, § 8, p. 1; C. & M. Dig., §§ 7609-7612; Pope's Dig., §§ 9704-9706, 9722; A.S.A. 1947, § 19-2701.
Ark. Code Ann. § 14-28-101 — AR Code / Title 14 / Chapter 28 / Section 14-28-101
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "Volunteer public safety organization" means: (A) A county organization for emergency services formed pursuant to the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; (B) A sheriff's auxiliary formed pursuant to § 12-9-301 et seq.; (C) An ambulance service or rescue squad formed pursuant to § 14-282-101 et seq. or any other improvement district law of this state or formed as a subordinate service district of the county; or (D) A rural volunteer fire department formed as a subordinate service district of the county or as an improvement district, or a subscription fire service department formed as a nonprofit organization under the laws of this state; and (2) "Volunteer public safety worker" means an active volunteer member of a volunteer public safety organization. Acts 1987, No. 527, § 1.

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

(1) "Volunteer public safety organization" means: (A) A county organization for emergency services formed pursuant to the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; (B) A sheriff's auxiliary formed pursuant to § 12-9-301 et seq.; (C) An ambulance service or rescue squad formed pursuant to § 14-282-101 et seq. or any other improvement district law of this state or formed as a subordinate service district of the county; or (D) A rural volunteer fire department formed as a subordinate service district of the county or as an improvement district, or a subscription fire service department formed as a nonprofit organization under the laws of this state; and

(A) A county organization for emergency services formed pursuant to the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.;

(B) A sheriff's auxiliary formed pursuant to § 12-9-301 et seq.;

(C) An ambulance service or rescue squad formed pursuant to § 14-282-101 et seq. or any other improvement district law of this state or formed as a subordinate service district of the county; or

(D) A rural volunteer fire department formed as a subordinate service district of the county or as an improvement district, or a subscription fire service department formed as a nonprofit organization under the laws of this state; and

(2) "Volunteer public safety worker" means an active volunteer member of a volunteer public safety organization.

Acts 1987, No. 527, § 1.
Ark. Code Ann. § 14-123-404 — AR Code / Title 14 / Chapter 123 / Subchapter 4 / Section 14-123-404
Landowners' meeting - Levy of tax - Issuance of evidence of indebtedness
Status: in_force

(a) At the landowners' meetings the reports and estimates of the engineers, the assessments of the assessors, and an estimate of the probable cost of the work shall be laid before the landowners present. If a majority of the landowners present, either in person or by proxy, shall vote in favor of the work, it shall be the duty of the board of directors to cause the levee to be constructed in accordance with the reports and estimates of the engineers, as nearly as may be. (b) To that end the board of directors shall have power and authority to levy a tax upon the betterment estimated to accrue to the lands by reason of the work, sufficient to pay the cost thereof, which the tax may be paid as a whole or in such annual installments as the board of directors may decide. (c) When the assessment shall be payable in annual installments, the treasurer of the district shall collect each year only the annual installments due for the year and any delinquent installments. (d) The board of directors may issue interest-bearing evidences of indebtedness or bonds which may be either negotiable or nonnegotiable, and in such form and bearing interest at such rate or rates, and payable at such time or times as the board of directors may by resolution declare. (e) To secure the prompt payment thereof, the board may pledge the property and revenue of the district, provided the total indebtedness shall not exceed the estimated betterment to accrue to the land by reason of the work. Acts 1879, No. 78, § 9, p. 117; 1887, No. 86, § 3, p. 132; 1895, No. 26, § 1, p. 30; 1909, No. 231, § 1, p. 696; C. & M. Dig., § 6826; Pope's Dig., § 4552; Acts 1981, No. 425, § 25; A.S.A. 1947, § 21-624.

(a) At the landowners' meetings the reports and estimates of the engineers, the assessments of the assessors, and an estimate of the probable cost of the work shall be laid before the landowners present. If a majority of the landowners present, either in person or by proxy, shall vote in favor of the work, it shall be the duty of the board of directors to cause the levee to be constructed in accordance with the reports and estimates of the engineers, as nearly as may be.

(b) To that end the board of directors shall have power and authority to levy a tax upon the betterment estimated to accrue to the lands by reason of the work, sufficient to pay the cost thereof, which the tax may be paid as a whole or in such annual installments as the board of directors may decide.

(c) When the assessment shall be payable in annual installments, the treasurer of the district shall collect each year only the annual installments due for the year and any delinquent installments.

(d) The board of directors may issue interest-bearing evidences of indebtedness or bonds which may be either negotiable or nonnegotiable, and in such form and bearing interest at such rate or rates, and payable at such time or times as the board of directors may by resolution declare.

(e) To secure the prompt payment thereof, the board may pledge the property and revenue of the district, provided the total indebtedness shall not exceed the estimated betterment to accrue to the land by reason of the work.

Acts 1879, No. 78, § 9, p. 117; 1887, No. 86, § 3, p. 132; 1895, No. 26, § 1, p. 30; 1909, No. 231, § 1, p. 696; C. & M. Dig., § 6826; Pope's Dig., § 4552; Acts 1981, No. 425, § 25; A.S.A. 1947, § 21-624.
Ark. Code Ann. § 14-93-128 — AR Code / Title 14 / Chapter 93 / Section 14-93-128
Lien for preliminary expenses
Status: in_force

(a) In case, for any reason, the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon. (b) The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court. Acts 1983, No. 613, § 20; A.S.A. 1947, § 20-2420.

(a) In case, for any reason, the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon.

(b) The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.

Acts 1983, No. 613, § 20; A.S.A. 1947, § 20-2420.
Ark. Code Ann. § 14-234-213 — AR Code / Title 14 / Chapter 234 / Subchapter 2 / Section 14-234-213
Exchange of unpaid water revenue certificates for refunding bonds
Status: in_force

(a) Whenever all of the holders of unpaid water revenue certificates of a particular issue, which were issued to pay the cost of constructing a waterworks system and which are payable from the revenues thereof, shall offer in writing to exchange the certificates for refunding revenue bonds to be issued under the provisions of this subchapter, the legislative body shall receive the certificates, and if they are found to be properly executed, may adopt an ordinance incorporating therein the offer, setting forth the determined value of the entire waterworks system as it then exists, the value of so much of the system as was paid for by the issue of certificates, the unpaid portion of which is proposed to be refunded, and the details in connection with the issuance of the bonds in the same manner as is provided for in the issuance of revenue bonds. The municipality may fix the minimum rate or rates to be charged for water and pledge the revenues, if and when the refunding revenue bonds are issued, to pay the bonds. (b) The revenues shall be applied as provided in this subchapter for revenue bonds and particularly §§ 14-234-212 and 14-234-214 . (c) The amount of refunding revenue bonds shall not exceed and may be less than the par amount of certificates to be surrendered and shall not exceed and may be less than the determined value of so much of the systems as was paid for by the issue of certificates, less the amount of certificates paid. (d) (1) The ordinance shall be published together with notice of hearing thereon in the same manner as is provided in this subchapter in case of the issuance of revenue bonds, and hearing shall be had thereon as is provided in this subchapter in case of the issuance of revenue bonds. (2) After the hearing, the refunding revenue bonds may be issued, or a less amount thereof may be issued with the consent of the certificate holders, or the ordinance may be repealed, all as the legislative body shall determine. (e) If the refunding revenue bonds are issued, the certificates shall be surrendered and cancelled simultaneously therewith. (f) Refunding revenue bonds issued under the provisions of this subchapter shall be payable only out of the revenues derived from the system as provided in the ordinance and according to the terms of this subchapter. (g) Holders of refunding revenue bonds issued under the provisions of this subchapter shall have similar rights as holders of revenue bonds issued under this subchapter, including the power to apply for a receiver to operate the system, and the municipality shall be under the same obligations to the bondholders as is provided to holders of revenue bonds issued under the provisions of this subchapter. Acts 1933, No. 131, § 12; Pope's Dig., § 10011; A.S.A. 1947, § 19-4212.

(a) Whenever all of the holders of unpaid water revenue certificates of a particular issue, which were issued to pay the cost of constructing a waterworks system and which are payable from the revenues thereof, shall offer in writing to exchange the certificates for refunding revenue bonds to be issued under the provisions of this subchapter, the legislative body shall receive the certificates, and if they are found to be properly executed, may adopt an ordinance incorporating therein the offer, setting forth the determined value of the entire waterworks system as it then exists, the value of so much of the system as was paid for by the issue of certificates, the unpaid portion of which is proposed to be refunded, and the details in connection with the issuance of the bonds in the same manner as is provided for in the issuance of revenue bonds. The municipality may fix the minimum rate or rates to be charged for water and pledge the revenues, if and when the refunding revenue bonds are issued, to pay the bonds.

(b) The revenues shall be applied as provided in this subchapter for revenue bonds and particularly §§ 14-234-212 and 14-234-214 .

(c) The amount of refunding revenue bonds shall not exceed and may be less than the par amount of certificates to be surrendered and shall not exceed and may be less than the determined value of so much of the systems as was paid for by the issue of certificates, less the amount of certificates paid.

(d) (1) The ordinance shall be published together with notice of hearing thereon in the same manner as is provided in this subchapter in case of the issuance of revenue bonds, and hearing shall be had thereon as is provided in this subchapter in case of the issuance of revenue bonds. (2) After the hearing, the refunding revenue bonds may be issued, or a less amount thereof may be issued with the consent of the certificate holders, or the ordinance may be repealed, all as the legislative body shall determine.

(1) The ordinance shall be published together with notice of hearing thereon in the same manner as is provided in this subchapter in case of the issuance of revenue bonds, and hearing shall be had thereon as is provided in this subchapter in case of the issuance of revenue bonds.

(2) After the hearing, the refunding revenue bonds may be issued, or a less amount thereof may be issued with the consent of the certificate holders, or the ordinance may be repealed, all as the legislative body shall determine.

(e) If the refunding revenue bonds are issued, the certificates shall be surrendered and cancelled simultaneously therewith.

(f) Refunding revenue bonds issued under the provisions of this subchapter shall be payable only out of the revenues derived from the system as provided in the ordinance and according to the terms of this subchapter.

(g) Holders of refunding revenue bonds issued under the provisions of this subchapter shall have similar rights as holders of revenue bonds issued under this subchapter, including the power to apply for a receiver to operate the system, and the municipality shall be under the same obligations to the bondholders as is provided to holders of revenue bonds issued under the provisions of this subchapter.

Acts 1933, No. 131, § 12; Pope's Dig., § 10011; A.S.A. 1947, § 19-4212.
Ark. Code Ann. § 14-58-602 — AR Code / Title 14 / Chapter 58 / Subchapter 6 / Section 14-58-602
Annual call permitted
Status: in_force

Annually, the council of any city or incorporated town may call in the outstanding warrants of the city or incorporated town or the floating evidence of indebtedness of the city or town for the purpose of cancelling and reissuing them. Acts 1893, No. 97, § 4, p. 169; C. & M. Dig., § 7587; Pope's Dig., § 9668; A.S.A. 1947, § 19-4404.

Annually, the council of any city or incorporated town may call in the outstanding warrants of the city or incorporated town or the floating evidence of indebtedness of the city or town for the purpose of cancelling and reissuing them.

Acts 1893, No. 97, § 4, p. 169; C. & M. Dig., § 7587; Pope's Dig., § 9668; A.S.A. 1947, § 19-4404.
Ark. Code Ann. § 14-42-406 — AR Code / Title 14 / Chapter 42 / Subchapter 4 / Section 14-42-406
[Repealed]
Status: repealed

Repealed by Act 2019, No. 150,§ 1, eff. 7/24/2019. Acts 1985, No. 481, § 6; A.S.A. 1947, § 19-952.

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

Acts 1985, No. 481, § 6; A.S.A. 1947, § 19-952.
Ark. Code Ann. § 14-120-101 — AR Code / Title 14 / Chapter 120 / Subchapter 1 / Section 14-120-101
Date of annual board meeting
Status: in_force

The board of directors of any levee or drainage district created by special act of the General Assembly and for which a date for the regular annual meeting of the board of directors is fixed by special act, may change the date of the regular annual meeting by resolution adopted by a majority vote of the membership of the board of directors. Acts 1959, No. 62, § 1; A.S.A. 1947, § 21-838.

The board of directors of any levee or drainage district created by special act of the General Assembly and for which a date for the regular annual meeting of the board of directors is fixed by special act, may change the date of the regular annual meeting by resolution adopted by a majority vote of the membership of the board of directors.

Acts 1959, No. 62, § 1; A.S.A. 1947, § 21-838.
Ark. Code Ann. § 14-168-309 — AR Code / Title 14 / Chapter 168 / Subchapter 3 / Section 14-168-309
Costs of formation
Status: in_force

(a) The local government may pay, but shall have no obligation to pay, the costs of preparing the project plan or forming the redevelopment district. (b) If the local government elects not to incur those costs, they shall be made project costs of the district and reimbursed from bond proceeds or other financing, or may be paid by developers, property owners, or other persons interested in the success of the redevelopment project. Acts 2001, No. 1197, § 10.

(a) The local government may pay, but shall have no obligation to pay, the costs of preparing the project plan or forming the redevelopment district.

(b) If the local government elects not to incur those costs, they shall be made project costs of the district and reimbursed from bond proceeds or other financing, or may be paid by developers, property owners, or other persons interested in the success of the redevelopment project.

Acts 2001, No. 1197, § 10.
Ark. Code Ann. § 14-138-116 — AR Code / Title 14 / Chapter 138 / Section 14-138-116
Execution of bonds
Status: in_force

(a) Bonds shall be executed by the manual or facsimile signature of the chairman of the corporation and by the manual signature of the secretary of the corporation. (b) Coupons attached to the bonds shall be executed by the facsimile signature of the chairman of the corporation. (c) In case any of the officers whose signatures appear on the bonds or coupons shall cease to be such officer before the delivery of the bonds or coupons, their signatures shall nevertheless be valid and sufficient for all purposes. (d) The bonds shall be sealed with the seal of the corporation. Acts 1967, No. 409, § 11; A.S.A. 1947, § 19-1511.

(a) Bonds shall be executed by the manual or facsimile signature of the chairman of the corporation and by the manual signature of the secretary of the corporation.

(b) Coupons attached to the bonds shall be executed by the facsimile signature of the chairman of the corporation.

(c) In case any of the officers whose signatures appear on the bonds or coupons shall cease to be such officer before the delivery of the bonds or coupons, their signatures shall nevertheless be valid and sufficient for all purposes.

(d) The bonds shall be sealed with the seal of the corporation.

Acts 1967, No. 409, § 11; A.S.A. 1947, § 19-1511.
Ark. Code Ann. § 14-386-405 — AR Code / Title 14 / Chapter 386 / Subchapter 4 / Section 14-386-405
[Repealed]
Status: repealed

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023. Acts 1943, No. 16, § 6; A.S.A. 1947, § 78-1342.

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

Acts 1943, No. 16, § 6; A.S.A. 1947, § 78-1342.
Ark. Code Ann. § 14-121-702 — AR Code / Title 14 / Chapter 121 / Subchapter 7 / Section 14-121-702
Addition of sanitary sewer district - Taxes and bonds
Status: in_force

(a) If any sanitary sewer district drains into the ditches or conduits of any drainage district which has completed its work of construction, or if private or other public sanitary sewers drain into the ditches or conduits, the lands within the sanitary sewer district or the lands served by those private or other public sewers may be added to the drainage district in the manner provided in § 14-121-703 . (b) If lands, lots, or blocks served by sanitary sewers are added to the drainage district, they shall not be taxed exceeding an average of fifty cents (50¢) per year for each lot or parcel of land fifty feet by one hundred fifty feet (50' x 150'), and more or less for larger or smaller tracts or parcels of land. It is ascertained that the average benefits to the lands, lots, or parcels derived from the sanitary sewer drainage will not exceed that sum. (c) The commissioners of any drainage district, with the consent of the chancery court in which the lands of the district are located, shall have the right to sell additional bonds for the purpose of cleaning, widening, deepening, and completing necessary ditches for the proper drainage of the district. Acts 1927, No. 180, § 2; Pope's Dig., § 4531; A.S.A. 1947, § 21-535.

(a) If any sanitary sewer district drains into the ditches or conduits of any drainage district which has completed its work of construction, or if private or other public sanitary sewers drain into the ditches or conduits, the lands within the sanitary sewer district or the lands served by those private or other public sewers may be added to the drainage district in the manner provided in § 14-121-703 .

(b) If lands, lots, or blocks served by sanitary sewers are added to the drainage district, they shall not be taxed exceeding an average of fifty cents (50¢) per year for each lot or parcel of land fifty feet by one hundred fifty feet (50' x 150'), and more or less for larger or smaller tracts or parcels of land. It is ascertained that the average benefits to the lands, lots, or parcels derived from the sanitary sewer drainage will not exceed that sum.

(c) The commissioners of any drainage district, with the consent of the chancery court in which the lands of the district are located, shall have the right to sell additional bonds for the purpose of cleaning, widening, deepening, and completing necessary ditches for the proper drainage of the district.

Acts 1927, No. 180, § 2; Pope's Dig., § 4531; A.S.A. 1947, § 21-535.
Ark. Code Ann. § 14-286-106 — AR Code / Title 14 / Chapter 286 / Section 14-286-106
Boards - Annual report
Status: in_force

Any county or city creating a red imported fire ant abatement district will be responsible to the Fire Ant Advisory Board. The board of commissioners of each red imported fire ant abatement district shall submit to the Fire Ant Advisory Board an annual report of any abatement program initiated including information regarding the techniques used, their effectiveness, and any problems encountered in the program, the cost of such techniques, and moneys collected. Acts 1997, No. 590, § 6.

Any county or city creating a red imported fire ant abatement district will be responsible to the Fire Ant Advisory Board. The board of commissioners of each red imported fire ant abatement district shall submit to the Fire Ant Advisory Board an annual report of any abatement program initiated including information regarding the techniques used, their effectiveness, and any problems encountered in the program, the cost of such techniques, and moneys collected.

Acts 1997, No. 590, § 6.
Ark. Code Ann. § 14-59-110 — AR Code / Title 14 / Chapter 59 / Section 14-59-110
Cash receipts journals
Status: in_force

(a) (1) Municipalities shall establish a cash receipts journal or an electronic receipts listing that shall indicate: (A) The receipt number; (B) The date of the receipt; (C) The payor; (D) The amount of the receipt; and (E) Classification or general ledger account. (2) The classification of the receipts shall include the major sources of revenue, such as: (A) State revenues; (B) Property taxes; (C) Sales taxes; (D) Fines, forfeitures, and costs; (E) Franchise fees; (F) Transfers in; and (G) Other. (b) (1) All items of receipts shall be posted to and properly classified in the cash receipts journal or electronic receipts listing. (2) (A) The journal shall be properly balanced and totaled monthly and on a year-to-date basis. (B) The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements. (3) The electronic receipts listing shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements. Acts 1973, No. 159, § 10; A.S.A. 1947, § 19-5310; Acts 2001, No. 1062, § 3; 2011, No. 621, § 6.

(a) (1) Municipalities shall establish a cash receipts journal or an electronic receipts listing that shall indicate: (A) The receipt number; (B) The date of the receipt; (C) The payor; (D) The amount of the receipt; and (E) Classification or general ledger account. (2) The classification of the receipts shall include the major sources of revenue, such as: (A) State revenues; (B) Property taxes; (C) Sales taxes; (D) Fines, forfeitures, and costs; (E) Franchise fees; (F) Transfers in; and (G) Other.

(1) Municipalities shall establish a cash receipts journal or an electronic receipts listing that shall indicate: (A) The receipt number; (B) The date of the receipt; (C) The payor; (D) The amount of the receipt; and (E) Classification or general ledger account.

(A) The receipt number;

(B) The date of the receipt;

(C) The payor;

(D) The amount of the receipt; and

(E) Classification or general ledger account.

(2) The classification of the receipts shall include the major sources of revenue, such as: (A) State revenues; (B) Property taxes; (C) Sales taxes; (D) Fines, forfeitures, and costs; (E) Franchise fees; (F) Transfers in; and (G) Other.

(A) State revenues;

(B) Property taxes;

(C) Sales taxes;

(D) Fines, forfeitures, and costs;

(E) Franchise fees;

(F) Transfers in; and

(G) Other.

(b) (1) All items of receipts shall be posted to and properly classified in the cash receipts journal or electronic receipts listing. (2) (A) The journal shall be properly balanced and totaled monthly and on a year-to-date basis. (B) The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements. (3) The electronic receipts listing shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.

(1) All items of receipts shall be posted to and properly classified in the cash receipts journal or electronic receipts listing.

(2) (A) The journal shall be properly balanced and totaled monthly and on a year-to-date basis. (B) The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.

(A) The journal shall be properly balanced and totaled monthly and on a year-to-date basis.

(B) The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.

(3) The electronic receipts listing shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.

Acts 1973, No. 159, § 10; A.S.A. 1947, § 19-5310; Acts 2001, No. 1062, § 3; 2011, No. 621, § 6.
Ark. Code Ann. § 14-169-220 — AR Code / Title 14 / Chapter 169 / Subchapter 2 / Section 14-169-220
Authority to issue bonds
Status: in_force

(a) (1) (A) A housing authority shall have power to issue bonds, from time to time, in its discretion, for any of its corporate purposes. (B) An authority shall also have power to issue refunding bonds for the purpose of paying or retiring bonds previously issued by it. (2) (A) An authority may issue such types of bonds as it may determine, including bonds on which the principal and interest are payable: (i) Exclusively from the income and revenues of the housing project financed from the proceeds of the bonds, or with such proceeds together with a grant from the federal government in aid of the project; (ii) Exclusively from the income and revenues of certain designated housing projects, whether or not they were financed in whole or in part with the proceeds of the bonds; (iii) From any funds received from the United States of America, or any agency thereof, pursuant to any act of Congress providing for grants or payments to housing authorities in connection with, or in anywise pertaining to, the achieving and maintaining of housing projects; (iv) From the funds set forth in subdivision (a)(2)(A)(iii) of this section together with any or all of the revenues set forth in subdivisions (a)(2)(A)(i) and (ii) of this section; or (v) From its revenues generally. (B) Bonds may be additionally secured by a pledge of any revenues or a mortgage of any housing project or other property of the authority. (b) (1) Neither the commissioners of an authority nor any person executing the bonds shall be liable personally on the bonds by reason of their issuance. (2) (A) The bonds and other obligations of an authority, which bonds and obligations shall so state on their face, shall not be a debt of the city, the county, or the state, or any political subdivision thereof. Neither the city, the county, the state, nor any political subdivision thereof shall be liable on them; nor, in any event, shall the bonds or obligations be payable out of any funds or properties other than those of the housing authority. (B) The bonds shall not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction. Acts 1937, No. 298, § 14; Pope's Dig., § 10072; Acts 1971, No. 294, § 3; A.S.A. 1947, § 19-3017.

(a) (1) (A) A housing authority shall have power to issue bonds, from time to time, in its discretion, for any of its corporate purposes. (B) An authority shall also have power to issue refunding bonds for the purpose of paying or retiring bonds previously issued by it. (2) (A) An authority may issue such types of bonds as it may determine, including bonds on which the principal and interest are payable: (i) Exclusively from the income and revenues of the housing project financed from the proceeds of the bonds, or with such proceeds together with a grant from the federal government in aid of the project; (ii) Exclusively from the income and revenues of certain designated housing projects, whether or not they were financed in whole or in part with the proceeds of the bonds; (iii) From any funds received from the United States of America, or any agency thereof, pursuant to any act of Congress providing for grants or payments to housing authorities in connection with, or in anywise pertaining to, the achieving and maintaining of housing projects; (iv) From the funds set forth in subdivision (a)(2)(A)(iii) of this section together with any or all of the revenues set forth in subdivisions (a)(2)(A)(i) and (ii) of this section; or (v) From its revenues generally. (B) Bonds may be additionally secured by a pledge of any revenues or a mortgage of any housing project or other property of the authority.

(1) (A) A housing authority shall have power to issue bonds, from time to time, in its discretion, for any of its corporate purposes. (B) An authority shall also have power to issue refunding bonds for the purpose of paying or retiring bonds previously issued by it.

(A) A housing authority shall have power to issue bonds, from time to time, in its discretion, for any of its corporate purposes.

(B) An authority shall also have power to issue refunding bonds for the purpose of paying or retiring bonds previously issued by it.

(2) (A) An authority may issue such types of bonds as it may determine, including bonds on which the principal and interest are payable: (i) Exclusively from the income and revenues of the housing project financed from the proceeds of the bonds, or with such proceeds together with a grant from the federal government in aid of the project; (ii) Exclusively from the income and revenues of certain designated housing projects, whether or not they were financed in whole or in part with the proceeds of the bonds; (iii) From any funds received from the United States of America, or any agency thereof, pursuant to any act of Congress providing for grants or payments to housing authorities in connection with, or in anywise pertaining to, the achieving and maintaining of housing projects; (iv) From the funds set forth in subdivision (a)(2)(A)(iii) of this section together with any or all of the revenues set forth in subdivisions (a)(2)(A)(i) and (ii) of this section; or (v) From its revenues generally. (B) Bonds may be additionally secured by a pledge of any revenues or a mortgage of any housing project or other property of the authority.

(A) An authority may issue such types of bonds as it may determine, including bonds on which the principal and interest are payable: (i) Exclusively from the income and revenues of the housing project financed from the proceeds of the bonds, or with such proceeds together with a grant from the federal government in aid of the project; (ii) Exclusively from the income and revenues of certain designated housing projects, whether or not they were financed in whole or in part with the proceeds of the bonds; (iii) From any funds received from the United States of America, or any agency thereof, pursuant to any act of Congress providing for grants or payments to housing authorities in connection with, or in anywise pertaining to, the achieving and maintaining of housing projects; (iv) From the funds set forth in subdivision (a)(2)(A)(iii) of this section together with any or all of the revenues set forth in subdivisions (a)(2)(A)(i) and (ii) of this section; or (v) From its revenues generally.

(i) Exclusively from the income and revenues of the housing project financed from the proceeds of the bonds, or with such proceeds together with a grant from the federal government in aid of the project;

(ii) Exclusively from the income and revenues of certain designated housing projects, whether or not they were financed in whole or in part with the proceeds of the bonds;

(iii) From any funds received from the United States of America, or any agency thereof, pursuant to any act of Congress providing for grants or payments to housing authorities in connection with, or in anywise pertaining to, the achieving and maintaining of housing projects;

(iv) From the funds set forth in subdivision (a)(2)(A)(iii) of this section together with any or all of the revenues set forth in subdivisions (a)(2)(A)(i) and (ii) of this section; or

(v) From its revenues generally.

(B) Bonds may be additionally secured by a pledge of any revenues or a mortgage of any housing project or other property of the authority.

(b) (1) Neither the commissioners of an authority nor any person executing the bonds shall be liable personally on the bonds by reason of their issuance. (2) (A) The bonds and other obligations of an authority, which bonds and obligations shall so state on their face, shall not be a debt of the city, the county, or the state, or any political subdivision thereof. Neither the city, the county, the state, nor any political subdivision thereof shall be liable on them; nor, in any event, shall the bonds or obligations be payable out of any funds or properties other than those of the housing authority. (B) The bonds shall not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction.

(1) Neither the commissioners of an authority nor any person executing the bonds shall be liable personally on the bonds by reason of their issuance.

(2) (A) The bonds and other obligations of an authority, which bonds and obligations shall so state on their face, shall not be a debt of the city, the county, or the state, or any political subdivision thereof. Neither the city, the county, the state, nor any political subdivision thereof shall be liable on them; nor, in any event, shall the bonds or obligations be payable out of any funds or properties other than those of the housing authority. (B) The bonds shall not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction.

(A) The bonds and other obligations of an authority, which bonds and obligations shall so state on their face, shall not be a debt of the city, the county, or the state, or any political subdivision thereof. Neither the city, the county, the state, nor any political subdivision thereof shall be liable on them; nor, in any event, shall the bonds or obligations be payable out of any funds or properties other than those of the housing authority.

(B) The bonds shall not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction.

Acts 1937, No. 298, § 14; Pope's Dig., § 10072; Acts 1971, No. 294, § 3; A.S.A. 1947, § 19-3017.
Ark. Code Ann. § 14-42-308 — AR Code / Title 14 / Chapter 42 / Subchapter 3 / Section 14-42-308
Annual budget, taxes, and rates
Status: in_force

(a) The governing body of each municipality operating under a charter shall prepare, approve, and publish, not less than sixty (60) days in advance of the annual municipal general election, a proposed budget of operational expenditures of the municipality for the forthcoming year, together with proposed taxes and rate or rates sufficient to provide the funds therefor, excluding the rates under any continuing levies previously authorized. (b) (1) The taxes and the rate or rates so proposed shall be submitted to the qualified electors at the next annual municipal general election. (2) (A) The proposed taxes shall be approved or disapproved in their entirety. (B) (i) If a majority of the qualified electors voting thereon shall approve the taxes so proposed, then the taxes so approved shall be collected at the rate provided. (ii) In the event a majority of the qualified electors voting in the election shall disapprove the proposed taxes, then the taxes shall be collected at the last rate legally levied. Acts 1953, No. 207, § 5; A.S.A. 1947, § 19-1055.

(a) The governing body of each municipality operating under a charter shall prepare, approve, and publish, not less than sixty (60) days in advance of the annual municipal general election, a proposed budget of operational expenditures of the municipality for the forthcoming year, together with proposed taxes and rate or rates sufficient to provide the funds therefor, excluding the rates under any continuing levies previously authorized.

(b) (1) The taxes and the rate or rates so proposed shall be submitted to the qualified electors at the next annual municipal general election. (2) (A) The proposed taxes shall be approved or disapproved in their entirety. (B) (i) If a majority of the qualified electors voting thereon shall approve the taxes so proposed, then the taxes so approved shall be collected at the rate provided. (ii) In the event a majority of the qualified electors voting in the election shall disapprove the proposed taxes, then the taxes shall be collected at the last rate legally levied.

(1) The taxes and the rate or rates so proposed shall be submitted to the qualified electors at the next annual municipal general election.

(2) (A) The proposed taxes shall be approved or disapproved in their entirety. (B) (i) If a majority of the qualified electors voting thereon shall approve the taxes so proposed, then the taxes so approved shall be collected at the rate provided. (ii) In the event a majority of the qualified electors voting in the election shall disapprove the proposed taxes, then the taxes shall be collected at the last rate legally levied.

(A) The proposed taxes shall be approved or disapproved in their entirety.

(B) (i) If a majority of the qualified electors voting thereon shall approve the taxes so proposed, then the taxes so approved shall be collected at the rate provided. (ii) In the event a majority of the qualified electors voting in the election shall disapprove the proposed taxes, then the taxes shall be collected at the last rate legally levied.

(i) If a majority of the qualified electors voting thereon shall approve the taxes so proposed, then the taxes so approved shall be collected at the rate provided.

(ii) In the event a majority of the qualified electors voting in the election shall disapprove the proposed taxes, then the taxes shall be collected at the last rate legally levied.

Acts 1953, No. 207, § 5; A.S.A. 1947, § 19-1055.
Ark. Code Ann. § 14-284-408 — AR Code / Title 14 / Chapter 284 / Subchapter 4 / Section 14-284-408
Direct contributions - Provision of water
Status: in_force

(a) Nothing in this subchapter shall be construed to prevent quorum courts and governing bodies of municipalities from contributing funds directly to any volunteer fire department or district serving such county or municipality. (b) Nothing in this subchapter shall be construed to prevent county, municipal, or local water utilities or associations from contributing water free of charge for fire fighting and training activities to volunteer fire departments and districts. Acts 1991, No. 833, §§ 5, 6.

(a) Nothing in this subchapter shall be construed to prevent quorum courts and governing bodies of municipalities from contributing funds directly to any volunteer fire department or district serving such county or municipality.

(b) Nothing in this subchapter shall be construed to prevent county, municipal, or local water utilities or associations from contributing water free of charge for fire fighting and training activities to volunteer fire departments and districts.

Acts 1991, No. 833, §§ 5, 6.
Ark. Code Ann. § 14-164-337 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-337
Pledge of preexisting sales and use tax
Status: in_force

(a) In any municipality or county which has in effect the levy of a local sales and use tax, the legislative body may, by ordinance, pledge all or a specified portion of the existing tax to retire its bonds as provided in this subchapter. (b) (1) No pledge of an existing local sales and use tax levy shall be effective unless the issuance of bonds has been approved by the voters of the municipality or county issuing the bonds at an election as provided in § 14-164-328 . (2) (A) The ballot form in an election to issue bonds secured by the pledge of an existing local sales and use tax levy shall be limited to the question or questions concerning the proposed bonds and shall not resubmit the levy of the tax. (B) The ballot shall contain a statement that the existing sales and use tax shall be pledged to the retirement of the bonds. (c) (1) In any county which has in effect a county local sales and use tax, a municipality therein may, by ordinance, pledge all or any portion of such tax to which the municipality is entitled to receive to retire bonds of the municipality issued under this subchapter. (2) As long as any bonds so authorized and issued are outstanding, the local sales and use tax shall continue to be levied and collected in such municipality until the bonds are retired, notwithstanding the repeal or abolishment of such countywide tax. (d) (1) In any county which has in effect a county local sales and use tax, a municipality therein may, by ordinance, pledge all or a portion of its share of the county tax to retire bonds of the county issued under this subchapter. (2) All such amounts pledged shall be used by the county as its funds to the extent necessary to pay debt service on such bonds and, if not so necessary, shall be transferred by or on behalf of the county to the municipality. (e) In any municipality or county in which an existing local sales and use tax is pledged to secure the payment of bonds authorized by this subchapter, that portion of the tax pledged to secure the payment of bonds shall not be repealed, abolished, or reduced so long as any of such bonds are outstanding. (f) (1) Any moneys collected which, as indicated by a certified copy of an ordinance of the municipality or county previously filed with the Secretary of the Department of Finance and Administration and the Treasurer of State, are pledged, under the provisions of any act, to secure the retirement of bonds authorized by this subchapter, shall be transmitted by the secretary to the Treasurer of State. (2) The Treasurer of State shall not deposit any such moneys into the State Treasury or into general revenues, but shall hold such moneys apart, in trust, and shall deposit such moneys as cash funds into the Local Sales and Use Tax Trust Fund established by this subchapter. (3) The Treasurer of State shall transmit monthly to the treasurer of the municipality or county, as the case may be, or, in the alternative, to a bank or other depository designated by the municipality or county, the moneys of the municipality or county held in the Local Sales and Use Tax Trust Fund established by this subchapter, subject to the charges payable and retainage authorized by §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-201 - 26-75-221 , 26-75-223 , 26-75-317 , 26-75-318 , and the Local Sales and Use Tax Economic Development Project Funding Act, § 26-82-101 et seq. (4) (A) Upon receipt of a written statement signed by the trustee for the bondholders that the trustee has or will have set aside sufficient funds to pay when due at maturity or at redemption prior to maturity the principal of and interest on the bonds to which such tax has been pledged. (B) If no trustee is serving in such capacity, a written statement signed by the municipality or county pledging the tax or by the municipality or county issuing the bonds, or both, to the effect that the bonds to which the tax is pledged have been fully paid and are no longer outstanding, the Treasurer of State shall make payments directly to the treasurer of the municipality or county and the pledge of the tax shall cease. Amended by Act 2019, No. 910,§ 3390, eff. 7/1/2019. Acts 1985, No. 871, § 10; A.S.A. 1947, § 13-1248; Acts 1989, No. 497, § 2; 1991, No. 765, § 3; 1997, No. 1176, § 3; 1999, No. 1137, § 2; 2003, No. 1273, § 87; 2011, No. 828, § 3.

(a) In any municipality or county which has in effect the levy of a local sales and use tax, the legislative body may, by ordinance, pledge all or a specified portion of the existing tax to retire its bonds as provided in this subchapter.

(b) (1) No pledge of an existing local sales and use tax levy shall be effective unless the issuance of bonds has been approved by the voters of the municipality or county issuing the bonds at an election as provided in § 14-164-328 . (2) (A) The ballot form in an election to issue bonds secured by the pledge of an existing local sales and use tax levy shall be limited to the question or questions concerning the proposed bonds and shall not resubmit the levy of the tax. (B) The ballot shall contain a statement that the existing sales and use tax shall be pledged to the retirement of the bonds.

(1) No pledge of an existing local sales and use tax levy shall be effective unless the issuance of bonds has been approved by the voters of the municipality or county issuing the bonds at an election as provided in § 14-164-328 .

(2) (A) The ballot form in an election to issue bonds secured by the pledge of an existing local sales and use tax levy shall be limited to the question or questions concerning the proposed bonds and shall not resubmit the levy of the tax. (B) The ballot shall contain a statement that the existing sales and use tax shall be pledged to the retirement of the bonds.

(A) The ballot form in an election to issue bonds secured by the pledge of an existing local sales and use tax levy shall be limited to the question or questions concerning the proposed bonds and shall not resubmit the levy of the tax.

(B) The ballot shall contain a statement that the existing sales and use tax shall be pledged to the retirement of the bonds.

(c) (1) In any county which has in effect a county local sales and use tax, a municipality therein may, by ordinance, pledge all or any portion of such tax to which the municipality is entitled to receive to retire bonds of the municipality issued under this subchapter. (2) As long as any bonds so authorized and issued are outstanding, the local sales and use tax shall continue to be levied and collected in such municipality until the bonds are retired, notwithstanding the repeal or abolishment of such countywide tax.

(1) In any county which has in effect a county local sales and use tax, a municipality therein may, by ordinance, pledge all or any portion of such tax to which the municipality is entitled to receive to retire bonds of the municipality issued under this subchapter.

(2) As long as any bonds so authorized and issued are outstanding, the local sales and use tax shall continue to be levied and collected in such municipality until the bonds are retired, notwithstanding the repeal or abolishment of such countywide tax.

(d) (1) In any county which has in effect a county local sales and use tax, a municipality therein may, by ordinance, pledge all or a portion of its share of the county tax to retire bonds of the county issued under this subchapter. (2) All such amounts pledged shall be used by the county as its funds to the extent necessary to pay debt service on such bonds and, if not so necessary, shall be transferred by or on behalf of the county to the municipality.

(1) In any county which has in effect a county local sales and use tax, a municipality therein may, by ordinance, pledge all or a portion of its share of the county tax to retire bonds of the county issued under this subchapter.

(2) All such amounts pledged shall be used by the county as its funds to the extent necessary to pay debt service on such bonds and, if not so necessary, shall be transferred by or on behalf of the county to the municipality.

(e) In any municipality or county in which an existing local sales and use tax is pledged to secure the payment of bonds authorized by this subchapter, that portion of the tax pledged to secure the payment of bonds shall not be repealed, abolished, or reduced so long as any of such bonds are outstanding.

(f) (1) Any moneys collected which, as indicated by a certified copy of an ordinance of the municipality or county previously filed with the Secretary of the Department of Finance and Administration and the Treasurer of State, are pledged, under the provisions of any act, to secure the retirement of bonds authorized by this subchapter, shall be transmitted by the secretary to the Treasurer of State. (2) The Treasurer of State shall not deposit any such moneys into the State Treasury or into general revenues, but shall hold such moneys apart, in trust, and shall deposit such moneys as cash funds into the Local Sales and Use Tax Trust Fund established by this subchapter. (3) The Treasurer of State shall transmit monthly to the treasurer of the municipality or county, as the case may be, or, in the alternative, to a bank or other depository designated by the municipality or county, the moneys of the municipality or county held in the Local Sales and Use Tax Trust Fund established by this subchapter, subject to the charges payable and retainage authorized by §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-201 - 26-75-221 , 26-75-223 , 26-75-317 , 26-75-318 , and the Local Sales and Use Tax Economic Development Project Funding Act, § 26-82-101 et seq. (4) (A) Upon receipt of a written statement signed by the trustee for the bondholders that the trustee has or will have set aside sufficient funds to pay when due at maturity or at redemption prior to maturity the principal of and interest on the bonds to which such tax has been pledged. (B) If no trustee is serving in such capacity, a written statement signed by the municipality or county pledging the tax or by the municipality or county issuing the bonds, or both, to the effect that the bonds to which the tax is pledged have been fully paid and are no longer outstanding, the Treasurer of State shall make payments directly to the treasurer of the municipality or county and the pledge of the tax shall cease.

(1) Any moneys collected which, as indicated by a certified copy of an ordinance of the municipality or county previously filed with the Secretary of the Department of Finance and Administration and the Treasurer of State, are pledged, under the provisions of any act, to secure the retirement of bonds authorized by this subchapter, shall be transmitted by the secretary to the Treasurer of State.

(2) The Treasurer of State shall not deposit any such moneys into the State Treasury or into general revenues, but shall hold such moneys apart, in trust, and shall deposit such moneys as cash funds into the Local Sales and Use Tax Trust Fund established by this subchapter.

(3) The Treasurer of State shall transmit monthly to the treasurer of the municipality or county, as the case may be, or, in the alternative, to a bank or other depository designated by the municipality or county, the moneys of the municipality or county held in the Local Sales and Use Tax Trust Fund established by this subchapter, subject to the charges payable and retainage authorized by §§ 26-74-201 - 26-74-219 , 26-74-221 , 26-74-315 - 26-74-317 , 26-75-201 - 26-75-221 , 26-75-223 , 26-75-317 , 26-75-318 , and the Local Sales and Use Tax Economic Development Project Funding Act, § 26-82-101 et seq.

(4) (A) Upon receipt of a written statement signed by the trustee for the bondholders that the trustee has or will have set aside sufficient funds to pay when due at maturity or at redemption prior to maturity the principal of and interest on the bonds to which such tax has been pledged. (B) If no trustee is serving in such capacity, a written statement signed by the municipality or county pledging the tax or by the municipality or county issuing the bonds, or both, to the effect that the bonds to which the tax is pledged have been fully paid and are no longer outstanding, the Treasurer of State shall make payments directly to the treasurer of the municipality or county and the pledge of the tax shall cease.

(A) Upon receipt of a written statement signed by the trustee for the bondholders that the trustee has or will have set aside sufficient funds to pay when due at maturity or at redemption prior to maturity the principal of and interest on the bonds to which such tax has been pledged.

(B) If no trustee is serving in such capacity, a written statement signed by the municipality or county pledging the tax or by the municipality or county issuing the bonds, or both, to the effect that the bonds to which the tax is pledged have been fully paid and are no longer outstanding, the Treasurer of State shall make payments directly to the treasurer of the municipality or county and the pledge of the tax shall cease.

Amended by Act 2019, No. 910,§ 3390, eff. 7/1/2019.

Acts 1985, No. 871, § 10; A.S.A. 1947, § 13-1248; Acts 1989, No. 497, § 2; 1991, No. 765, § 3; 1997, No. 1176, § 3; 1999, No. 1137, § 2; 2003, No. 1273, § 87; 2011, No. 828, § 3.
Ark. Code Ann. § 14-169-1010 — AR Code / Title 14 / Chapter 169 / Subchapter 10 / Section 14-169-1010
Operation by local government
Status: in_force

Counties or municipalities acquiring property under this subchapter and electing to operate them shall do so on a basis permitting the maintenance and operation, including administrative overhead, insurance, payments in lieu of taxes, amortization of capital costs, debt service, replacement, repairs, and reasonable reserves, without subsidy from any other public funds. Acts 1947, No. 250, § 4; A.S.A. 1947, § 19-3067.

Counties or municipalities acquiring property under this subchapter and electing to operate them shall do so on a basis permitting the maintenance and operation, including administrative overhead, insurance, payments in lieu of taxes, amortization of capital costs, debt service, replacement, repairs, and reasonable reserves, without subsidy from any other public funds.

Acts 1947, No. 250, § 4; A.S.A. 1947, § 19-3067.
Ark. Code Ann. § 14-94-104 — AR Code / Title 14 / Chapter 94 / Section 14-94-104
Construction
Status: in_force

The provisions of this chapter shall be liberally construed to accomplish the purposes of this chapter, and this chapter shall be the sole authority necessary to accomplish its purposes. To this end, it shall not be necessary to comply with the requirements of other laws including, without limitation, those pertaining to notice, consent, and like requirements in acting pursuant to this chapter to accomplish its purposes. Acts 1987, No. 113, § 24.

The provisions of this chapter shall be liberally construed to accomplish the purposes of this chapter, and this chapter shall be the sole authority necessary to accomplish its purposes. To this end, it shall not be necessary to comply with the requirements of other laws including, without limitation, those pertaining to notice, consent, and like requirements in acting pursuant to this chapter to accomplish its purposes.

Acts 1987, No. 113, § 24.
Ark. Code Ann. § 14-185-124 — AR Code / Title 14 / Chapter 185 / Section 14-185-124
Bonds - Trust indenture
Status: in_force

(a) Each resolution of an authority authorizing the issuance of bonds may provide for the execution of an indenture defining the rights of the holders and registered owners of the bonds and providing for the appointment of a trustee for the holders and registered owners of the bonds. (b) The indenture may control the priority, between and among successive issues, of the pledge of revenues and mortgage lien and may control any other terms, covenants, and conditions that are deemed desirable, including without limitation, those pertaining to: (1) The custody and application of the proceeds of the bonds; (2) The collection and disposition of revenues; (3) The maintenance of various funds and reserves; (4) The nature and extent of the security; (5) The rights, duties, and obligations of the authority and the trustee for the holders and registered owners of the bonds; and (6) The rights of the holders and registered owners of the bonds. Acts 1961, No. 439, § 9; 1975 (Extended Sess., 1976), No. 1232, § 1; A.S.A. 1947, § 21-1509; reen. Acts 1987, No. 1017, § 1.

(a) Each resolution of an authority authorizing the issuance of bonds may provide for the execution of an indenture defining the rights of the holders and registered owners of the bonds and providing for the appointment of a trustee for the holders and registered owners of the bonds.

(b) The indenture may control the priority, between and among successive issues, of the pledge of revenues and mortgage lien and may control any other terms, covenants, and conditions that are deemed desirable, including without limitation, those pertaining to: (1) The custody and application of the proceeds of the bonds; (2) The collection and disposition of revenues; (3) The maintenance of various funds and reserves; (4) The nature and extent of the security; (5) The rights, duties, and obligations of the authority and the trustee for the holders and registered owners of the bonds; and (6) The rights of the holders and registered owners of the bonds.

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

(2) The collection and disposition of revenues;

(3) The maintenance of various funds and reserves;

(4) The nature and extent of the security;

(5) The rights, duties, and obligations of the authority and the trustee for the holders and registered owners of the bonds; and

(6) The rights of the holders and registered owners of the bonds.

Acts 1961, No. 439, § 9; 1975 (Extended Sess., 1976), No. 1232, § 1; A.S.A. 1947, § 21-1509; reen. Acts 1987, No. 1017, § 1.
Ark. Code Ann. § 14-44-110 — AR Code / Title 14 / Chapter 44 / Section 14-44-110
Residency of appointed marshals
Status: in_force

Cities of the second class shall have the authority to require their appointed marshals to reside within their corporate limits, and they shall have the authority to permit their appointed marshals to reside outside their corporate limits. Acts 1979, No. 10, § 1; A.S.A. 1947, § 19-1103.4.

Cities of the second class shall have the authority to require their appointed marshals to reside within their corporate limits, and they shall have the authority to permit their appointed marshals to reside outside their corporate limits.

Acts 1979, No. 10, § 1; A.S.A. 1947, § 19-1103.4.
Ark. Code Ann. § 14-121-429 — AR Code / Title 14 / Chapter 121 / Subchapter 4 / Section 14-121-429
Trial procedure
Status: in_force

(a) Suits for collection shall be conducted in the name of the drainage district, and in accordance with the practice and proceedings of chancery courts in this state, except as otherwise provided in this chapter, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of § 16-65-403 shall be required. (b) The suits may be disposed of on oral testimony, as in ordinary suits at law. (c) This law shall be liberally construed to give to the assessment and tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, railroads, and tramroads, as against all persons having an interest therein. (d) In such suits it shall be sufficient to allege generally and briefly the organization of the district and the nonpayment of the taxes, setting forth the description of the lands proceeded against, and the amount chargeable to each tract, with prayer for foreclosure. (e) No informality or irregularity in holding any of the meetings provided for herein, in valuation, in assessment of the lands, or in the name of the owners, or the number of acres therein shall be a valid defense to the action. Acts 1909, No. 279, § 24, p. 829; C. & M. Dig., § 3632; Pope's Dig., § 4483; Acts 1953, No. 226, § 1; A.S.A. 1947, § 21-547.

(a) Suits for collection shall be conducted in the name of the drainage district, and in accordance with the practice and proceedings of chancery courts in this state, except as otherwise provided in this chapter, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of § 16-65-403 shall be required.

(b) The suits may be disposed of on oral testimony, as in ordinary suits at law.

(c) This law shall be liberally construed to give to the assessment and tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, railroads, and tramroads, as against all persons having an interest therein.

(d) In such suits it shall be sufficient to allege generally and briefly the organization of the district and the nonpayment of the taxes, setting forth the description of the lands proceeded against, and the amount chargeable to each tract, with prayer for foreclosure.

(e) No informality or irregularity in holding any of the meetings provided for herein, in valuation, in assessment of the lands, or in the name of the owners, or the number of acres therein shall be a valid defense to the action.

Acts 1909, No. 279, § 24, p. 829; C. & M. Dig., § 3632; Pope's Dig., § 4483; Acts 1953, No. 226, § 1; A.S.A. 1947, § 21-547.
Ark. Code Ann. § 14-123-603 — AR Code / Title 14 / Chapter 123 / Subchapter 6 / Section 14-123-603
Notice and hearing
Status: in_force

(a) Upon the filing of a petition under § 14-123-602 , the county court shall direct the county clerk of the court to give notice by publication in a newspaper of general circulation in the county in which the property of the district lies for not less than two (2) consecutive weekly publications, which notice shall set out the purpose of the petition and the day set for the hearing thereon. (b) The court shall fix a day for the hearing of the petition and shall hear the evidence thereon, and if it is of the opinion that it is for the best interests of the property owners of the district that the petition be granted, it shall abolish or dissolve the district, but if it is of the opinion that it is for the best interest of the property owners that the organization of the district be continued, then it shall overrule the petition. (c) The overruling of one (1) petition for the dissolution or abolition of a district or a determination of the court in that hearing that the petition is not signed by the requisite number of landowners shall not be a bar to the filing of another petition for that purpose. (d) If all positions on the board of commissioners or board of directors of the district to be dissolved or abolished are vacant, the county court shall appoint an administrator to act as the board of commissioners in accordance with § 14-86-105 . Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.

(a) Upon the filing of a petition under § 14-123-602 , the county court shall direct the county clerk of the court to give notice by publication in a newspaper of general circulation in the county in which the property of the district lies for not less than two (2) consecutive weekly publications, which notice shall set out the purpose of the petition and the day set for the hearing thereon.

(b) The court shall fix a day for the hearing of the petition and shall hear the evidence thereon, and if it is of the opinion that it is for the best interests of the property owners of the district that the petition be granted, it shall abolish or dissolve the district, but if it is of the opinion that it is for the best interest of the property owners that the organization of the district be continued, then it shall overrule the petition.

(c) The overruling of one (1) petition for the dissolution or abolition of a district or a determination of the court in that hearing that the petition is not signed by the requisite number of landowners shall not be a bar to the filing of another petition for that purpose.

(d) If all positions on the board of commissioners or board of directors of the district to be dissolved or abolished are vacant, the county court shall appoint an administrator to act as the board of commissioners in accordance with § 14-86-105 .

Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 14-43-316 — AR Code / Title 14 / Chapter 43 / Subchapter 3 / Section 14-43-316
City clerk, treasurer, or clerk-treasurer in mayor-council cities of fewer than 50,000
Status: in_force

(a) (1) The qualified voters of cities of the first class having a population of fewer than fifty thousand (50,000) and having the mayor-council form of government shall elect on the first Tuesday following the first Monday in November, 1962, and every four (4) years thereafter: (A) One (1) city clerk and, unless appointed pursuant to § 14-43-405 , one (1) city treasurer; or (B) One (1) city clerk-treasurer. (2) The city clerk and city treasurer, or the city clerk-treasurer, shall hold office for four (4) years and until a successor is elected and qualified. (b) The city clerk and the city treasurer, or the city clerk-treasurer, shall take the oath of office with the other city officials that are elected in the general election in 1962 and in that manner every four (4) years thereafter. (c) The city clerk and city treasurer, or city clerk-treasurer, shall give the bond and perform the duties as are prescribed by law and shall receive a salary as is prescribed by ordinance in each of these cities. (d) Each incumbent in any city having this population shall continue to be the city clerk, city treasurer, or city clerk-treasurer and receive the salary and perform the duties until a successor is elected and qualified. Amended by Act 2019, No. 383,§ 7, eff. 7/24/2019. Acts 1943, No. 248, § 1; 1951, No. 123, § 1; 1961, No. 430, § 1; A.S.A. 1947, § 19-1016; Acts 2001, No. 364, § 1.

(a) (1) The qualified voters of cities of the first class having a population of fewer than fifty thousand (50,000) and having the mayor-council form of government shall elect on the first Tuesday following the first Monday in November, 1962, and every four (4) years thereafter: (A) One (1) city clerk and, unless appointed pursuant to § 14-43-405 , one (1) city treasurer; or (B) One (1) city clerk-treasurer. (2) The city clerk and city treasurer, or the city clerk-treasurer, shall hold office for four (4) years and until a successor is elected and qualified.

(1) The qualified voters of cities of the first class having a population of fewer than fifty thousand (50,000) and having the mayor-council form of government shall elect on the first Tuesday following the first Monday in November, 1962, and every four (4) years thereafter: (A) One (1) city clerk and, unless appointed pursuant to § 14-43-405 , one (1) city treasurer; or (B) One (1) city clerk-treasurer.

(A) One (1) city clerk and, unless appointed pursuant to § 14-43-405 , one (1) city treasurer; or

(B) One (1) city clerk-treasurer.

(2) The city clerk and city treasurer, or the city clerk-treasurer, shall hold office for four (4) years and until a successor is elected and qualified.

(b) The city clerk and the city treasurer, or the city clerk-treasurer, shall take the oath of office with the other city officials that are elected in the general election in 1962 and in that manner every four (4) years thereafter.

(c) The city clerk and city treasurer, or city clerk-treasurer, shall give the bond and perform the duties as are prescribed by law and shall receive a salary as is prescribed by ordinance in each of these cities.

(d) Each incumbent in any city having this population shall continue to be the city clerk, city treasurer, or city clerk-treasurer and receive the salary and perform the duties until a successor is elected and qualified.

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

Acts 1943, No. 248, § 1; 1951, No. 123, § 1; 1961, No. 430, § 1; A.S.A. 1947, § 19-1016; Acts 2001, No. 364, § 1.
Ark. Code Ann. § 14-117-424 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-424
Notice of pendency of suit
Status: in_force

Notice of the pendency of the suit shall be given by publication weekly for four (4) consecutive weeks before judgment is entered on the sale of the lands in some newspaper published in the county where the suit may be pending, which public notice may be in the following terms: Click here to view form. Acts 1949, No. 329, § 29; A.S.A. 1947, § 21-929.

Notice of the pendency of the suit shall be given by publication weekly for four (4) consecutive weeks before judgment is entered on the sale of the lands in some newspaper published in the county where the suit may be pending, which public notice may be in the following terms:

Click here to view form.

Acts 1949, No. 329, § 29; A.S.A. 1947, § 21-929.

117_424_1 - Attachment
Ark. Code Ann. § 14-141-110 — AR Code / Title 14 / Chapter 141 / Section 14-141-110
Expenditures
Status: in_force

(a) (1) The commissioners of a municipal auditorium commission under this chapter shall have, in addition to other powers enumerated in this chapter, the exclusive right and power to make purchases of all supplies, apparatus, and other property and things requisite and necessary for the management and operation of the city auditorium. (2) In all expenditures which may exceed three hundred dollars ($300), it shall be the duty of the commissioners to advertise for bids and let the work or contract to the lowest responsible bidder, when and if it is feasible and possible to obtain competitive bids. (b) The commissioners shall have no power in any case, except upon advertisement and to the lowest bidders, to make any contract with any person associated in business with or related within the sixth degree of consanguinity or affinity under the civil law to any member of the auditorium commission, or to the mayor or any member of the city council. Every contract in which such forbidden person shall have an interest, directly or indirectly, shall be null and void. (c) In any city which has a population between twenty-five thousand five hundred (25,500) and twenty-seven thousand (27,000) according to the most recent federal decennial census, the commission shall be allowed to make purchases of one thousand dollars ($1,000) or less without soliciting competitive bids. Acts 1939, No. 355, § 6; 1979, No. 689, § 1; A.S.A. 1947, §§ 19-2606, 19-2606.1.

(a) (1) The commissioners of a municipal auditorium commission under this chapter shall have, in addition to other powers enumerated in this chapter, the exclusive right and power to make purchases of all supplies, apparatus, and other property and things requisite and necessary for the management and operation of the city auditorium. (2) In all expenditures which may exceed three hundred dollars ($300), it shall be the duty of the commissioners to advertise for bids and let the work or contract to the lowest responsible bidder, when and if it is feasible and possible to obtain competitive bids.

(1) The commissioners of a municipal auditorium commission under this chapter shall have, in addition to other powers enumerated in this chapter, the exclusive right and power to make purchases of all supplies, apparatus, and other property and things requisite and necessary for the management and operation of the city auditorium.

(2) In all expenditures which may exceed three hundred dollars ($300), it shall be the duty of the commissioners to advertise for bids and let the work or contract to the lowest responsible bidder, when and if it is feasible and possible to obtain competitive bids.

(b) The commissioners shall have no power in any case, except upon advertisement and to the lowest bidders, to make any contract with any person associated in business with or related within the sixth degree of consanguinity or affinity under the civil law to any member of the auditorium commission, or to the mayor or any member of the city council. Every contract in which such forbidden person shall have an interest, directly or indirectly, shall be null and void.

(c) In any city which has a population between twenty-five thousand five hundred (25,500) and twenty-seven thousand (27,000) according to the most recent federal decennial census, the commission shall be allowed to make purchases of one thousand dollars ($1,000) or less without soliciting competitive bids.

Acts 1939, No. 355, § 6; 1979, No. 689, § 1; A.S.A. 1947, §§ 19-2606, 19-2606.1.
Ark. Code Ann. § 14-117-417 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-417
Security for bonds - Levy and collection of tax
Status: in_force

All bonds issued under the terms of this chapter that are made payable from the proceeds of assessments shall be secured by a lien on all lands in the district unless the district shall be able to sell bonds payable out of water revenue only. The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority. The making of the assessment or levy and collection may be enforced by mandamus. Acts 1949, No. 329, § 25; A.S.A. 1947, § 21-925.

All bonds issued under the terms of this chapter that are made payable from the proceeds of assessments shall be secured by a lien on all lands in the district unless the district shall be able to sell bonds payable out of water revenue only. The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority. The making of the assessment or levy and collection may be enforced by mandamus.

Acts 1949, No. 329, § 25; A.S.A. 1947, § 21-925.
Ark. Code Ann. § 14-16-102 — AR Code / Title 14 / Chapter 16 / Subchapter 1 / Section 14-16-102
Rights under contracts
Status: in_force

All notes, bonds, bills, contracts, covenants, agreements, or writings, made or to be made, whereby any person is, or shall be, bound to any county, or the commissioners of any county, or to any other person, in whatever form, for the payment of any debt or duty, or the performance of any matter or thing, to the use of any county, shall be valid and effectual to all intents and purposes to vest in the county all rights, interests, and actions which would be vested in any individual if any such contract had been made directly to him or her. Rev. Stat., ch. 35, § 6; C. & M. Dig., § 1975; Pope's Dig., § 2504; A.S.A. 1947, § 17-301.

All notes, bonds, bills, contracts, covenants, agreements, or writings, made or to be made, whereby any person is, or shall be, bound to any county, or the commissioners of any county, or to any other person, in whatever form, for the payment of any debt or duty, or the performance of any matter or thing, to the use of any county, shall be valid and effectual to all intents and purposes to vest in the county all rights, interests, and actions which would be vested in any individual if any such contract had been made directly to him or her.

Rev. Stat., ch. 35, § 6; C. & M. Dig., § 1975; Pope's Dig., § 2504; A.S.A. 1947, § 17-301.
Ark. Code Ann. § 14-93-122 — AR Code / Title 14 / Chapter 93 / Section 14-93-122
Subsequent levies
Status: in_force

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board on account of an improvement as provided in this chapter, as it shall become due and payable, the board shall, from time to time, make such further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest. (b) The performance of the duties set forth in this section may be enforced by mandamus. Acts 1983, No. 613, § 13; A.S.A. 1947, § 20-2413.

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board on account of an improvement as provided in this chapter, as it shall become due and payable, the board shall, from time to time, make such further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest.

(b) The performance of the duties set forth in this section may be enforced by mandamus.

Acts 1983, No. 613, § 13; A.S.A. 1947, § 20-2413.
Ark. Code Ann. § 14-53-113 — AR Code / Title 14 / Chapter 53 / Section 14-53-113
Residency requirement - Definition
Status: in_force

(a) (1) As used in this section, "firefighter" means a full-time, paid member of a municipal fire department who is employed by the municipality and whose primary duty is fighting fires. (2) "Firefighter" does not include the chief or head of the fire department. (b) A residency requirement for a municipal fire department may be established by ordinance or resolution for firefighters or persons applying to be a firefighter only if the municipal fire department: (1) Uses full-time, paid firefighters and volunteer firefighters; (2) Is a volunteer fire department; or (3) Uses part-time paid firefighters and firefighters who are paid an appearance fee. (c) A residency requirement that is enacted under subsection (b) of this section shall not affect the residency or employment status of a firefighter who is employed with the municipal fire department at the time the residency requirement is adopted. (d) For the purpose of hiring, a municipal fire department may give preference to a person applying to be a firefighter who is a resident of the state or a county adjacent to the county in which the municipal fire department is located. (e) This section does not affect a municipal fire department's policies concerning: (1) The use of a vehicle owned by the municipal fire department by a firefighter who is not on duty; or (2) Firefighters who, based on their assignment, are required to respond to an emergency or call out within a specific time period. Added by Act 2023, No. 487,§ 1, eff. 8/1/2023.

(a) (1) As used in this section, "firefighter" means a full-time, paid member of a municipal fire department who is employed by the municipality and whose primary duty is fighting fires. (2) "Firefighter" does not include the chief or head of the fire department.

(1) As used in this section, "firefighter" means a full-time, paid member of a municipal fire department who is employed by the municipality and whose primary duty is fighting fires.

(2) "Firefighter" does not include the chief or head of the fire department.

(b) A residency requirement for a municipal fire department may be established by ordinance or resolution for firefighters or persons applying to be a firefighter only if the municipal fire department: (1) Uses full-time, paid firefighters and volunteer firefighters; (2) Is a volunteer fire department; or (3) Uses part-time paid firefighters and firefighters who are paid an appearance fee.

(1) Uses full-time, paid firefighters and volunteer firefighters;

(2) Is a volunteer fire department; or

(3) Uses part-time paid firefighters and firefighters who are paid an appearance fee.

(c) A residency requirement that is enacted under subsection (b) of this section shall not affect the residency or employment status of a firefighter who is employed with the municipal fire department at the time the residency requirement is adopted.

(d) For the purpose of hiring, a municipal fire department may give preference to a person applying to be a firefighter who is a resident of the state or a county adjacent to the county in which the municipal fire department is located.

(e) This section does not affect a municipal fire department's policies concerning: (1) The use of a vehicle owned by the municipal fire department by a firefighter who is not on duty; or (2) Firefighters who, based on their assignment, are required to respond to an emergency or call out within a specific time period.

(1) The use of a vehicle owned by the municipal fire department by a firefighter who is not on duty; or

(2) Firefighters who, based on their assignment, are required to respond to an emergency or call out within a specific time period.

Added by Act 2023, No. 487,§ 1, eff. 8/1/2023.
Ark. Code Ann. § 14-16-802 — AR Code / Title 14 / Chapter 16 / Subchapter 8 / Section 14-16-802
Purpose
Status: in_force

The purpose of this subchapter is to provide a procedure for addressing the anticipated damage to county roads caused by disposal hauling operations related to oil or gas exploration and to provide compensation for the anticipated damage to the roads from disposal haulers. Acts 2009, No. 810, § 1.

The purpose of this subchapter is to provide a procedure for addressing the anticipated damage to county roads caused by disposal hauling operations related to oil or gas exploration and to provide compensation for the anticipated damage to the roads from disposal haulers.

Acts 2009, No. 810, § 1.
Ark. Code Ann. § 14-45-110 — AR Code / Title 14 / Chapter 45 / Section 14-45-110
Residency of marshals
Status: in_force

Incorporated towns shall have the authority to require their appointed marshals to reside within their corporate limits, and they shall have the authority to permit their appointed marshals to reside outside their corporate limits. Acts 1979, No. 10, § 1; A.S.A. 1947, § 19-1103.4.

Incorporated towns shall have the authority to require their appointed marshals to reside within their corporate limits, and they shall have the authority to permit their appointed marshals to reside outside their corporate limits.

Acts 1979, No. 10, § 1; A.S.A. 1947, § 19-1103.4.
Ark. Code Ann. § 14-286-103 — AR Code / Title 14 / Chapter 286 / Section 14-286-103
Elections - Time - Ballots
Status: in_force

(a) The special election called by the county court to submit the question of the establishment and financing of a red imported fire ant abatement district to the electors of the proposed district shall be held in accordance with § 7-11-201 et seq. at the next special election date under § 7-11-205 . (b) At the election, the question of establishing and financing the district shall be placed on the ballot in substantially the following form: "FOR the establishment of a Red Imported Fire Ant (Solenopsis invicta) abatement district in __________________ County, __________________ (city), __________________ (designated area) and the establishment of assessed benefits on real property in the district in an amount not to exceed one percent (1%) of the assessed valuation of real property in the district to finance the district __________________. AGAINST the establishment of a Red Imported Fire Ant (Solenopsis invicta) abatement district in __________________ County, __________________ (city), __________________ (designated area) and the establishment of assessed benefits on real property in the district in an amount not to exceed one percent (1%) of the assessed valuation of real property in the district to finance the district __________________." Amended by Act 2021, No. 610,§ 22, eff. 1/1/2022. Acts 1997, No. 590, § 3; 2005, No. 2145, § 56; 2007, No. 1049, § 78; 2009, No. 1480, § 96.

(a) The special election called by the county court to submit the question of the establishment and financing of a red imported fire ant abatement district to the electors of the proposed district shall be held in accordance with § 7-11-201 et seq. at the next special election date under § 7-11-205 .

(b) At the election, the question of establishing and financing the district shall be placed on the ballot in substantially the following form: "FOR the establishment of a Red Imported Fire Ant (Solenopsis invicta) abatement district in __________________ County, __________________ (city), __________________ (designated area) and the establishment of assessed benefits on real property in the district in an amount not to exceed one percent (1%) of the assessed valuation of real property in the district to finance the district __________________. AGAINST the establishment of a Red Imported Fire Ant (Solenopsis invicta) abatement district in __________________ County, __________________ (city), __________________ (designated area) and the establishment of assessed benefits on real property in the district in an amount not to exceed one percent (1%) of the assessed valuation of real property in the district to finance the district __________________."

"FOR the establishment of a Red Imported Fire Ant (Solenopsis invicta) abatement district in __________________ County, __________________ (city), __________________ (designated area) and the establishment of assessed benefits on real property in the district in an amount not to exceed one percent (1%) of the assessed valuation of real property in the district to finance the district __________________.

AGAINST the establishment of a Red Imported Fire Ant (Solenopsis invicta) abatement district in __________________ County, __________________ (city), __________________ (designated area) and the establishment of assessed benefits on real property in the district in an amount not to exceed one percent (1%) of the assessed valuation of real property in the district to finance the district __________________."

Amended by Act 2021, No. 610,§ 22, eff. 1/1/2022.

Acts 1997, No. 590, § 3; 2005, No. 2145, § 56; 2007, No. 1049, § 78; 2009, No. 1480, § 96.