Ark. Code Ann. § 14-186-207 — AR Code / Title 14 / Chapter 186 / Subchapter 2 / Section 14-186-207
Powers generally
Status: in_force

In order to enable any city or incorporated town to carry out the purposes of this subchapter, a municipal port authority shall: (1) Have the powers of a body corporate, including the power to sue and be sued, to make contracts, and to adopt and use a common seal; (2) Be authorized and empowered to rent, improve, develop, operate, maintain, lease, buy, own, acquire, mortgage, otherwise encumber, sell, and dispose of, and otherwise deal with such real, personal, or mixed property as the authority may deem proper, necessary, or desirable to carry out the purposes and provisions of this subchapter, all or any of them. (3) Be authorized and empowered to acquire, construct, maintain, equip, and operate any wharves, docks, piers, quays, elevators, compresses, refrigeration storage plants, warehouses, and other structures and any and all facilities needed for the convenient use of them in aid of commerce, whether by roadway, highway, water, air, or other, and industrial and commercial operations involving water, waterways, rail, highways, roadways, pipelines, air, or other transportation sources, including, without limitation, the dredging of approaches, the construction of utilities, belt line roads and highways and bridges and causeways, and other improvements and facilities necessary or useful, and shipyards, shipping facilities, terminal railroad and transportation facilities useful and convenient; (4) Appoint, employ, and dismiss at pleasure such employees as may be selected by the authority board, and to fix and pay their compensation; (5) Establish an office for the transaction of its business at such place as, in the opinion of the authority, shall be advisable or necessary in carrying out the purposes of this subchapter and the ordinances of any city or town in connection with it; (6) Be authorized and empowered to create and operate such agencies and departments as the board may deem necessary or useful for the furtherance of any of the purposes of this subchapter; (7) Be authorized and empowered to pay all necessary costs and expenses involved in and incident to the formation and organization of the authority, and incident to the administration and operation of it, and to pay all other costs and expenses reasonably necessary or expedient in carrying out and accomplishing the purposes of this subchapter; (8) Be authorized and empowered to act as agent for the federal government, the State of Arkansas, or any agency, department, corporation, or instrumentality of either of them in any matter coming within the purposes or powers of the authority; (9) Have the power to adopt, alter, or repeal its own bylaws, rules, and regulations consistent with this subchapter governing the manner in which its business may be transacted and in which the power granted to it may be enjoyed, and may provide for the appointment of such committees, and the function of them, as the authority may deem necessary or expedient in facilitation of its business; (10) Be authorized and empowered to sell, lease, or contract concerning any of its docks, wharves, piers, quays, elevators, compresses, refrigeration storage plants, warehouses, industrial or commercial plants and facilities, and other improvements and facilities of whatever nature and to permit the use of any of these facilities by any person engaging in any industrial or commercial activity. (11) Be authorized and empowered to acquire, construct, equip, and operate any and all facilities in or about the ports, harbors, river-rail terminals, barge terminals, and parks for the purpose of securing and developing industrial and commercial operations; (12) Be authorized and empowered to do any and all other acts and things authorized in this subchapter or required to be done, whether or not included in the general powers mentioned in this section; and (13) Be authorized and empowered to do any and all things necessary to accomplish the purposes of this subchapter. Acts 1947, No. 167, § 3; 1983, No. 622, § 2; A.S.A. 1947, § 19-2722.

In order to enable any city or incorporated town to carry out the purposes of this subchapter, a municipal port authority shall:

(1) Have the powers of a body corporate, including the power to sue and be sued, to make contracts, and to adopt and use a common seal;

(2) Be authorized and empowered to rent, improve, develop, operate, maintain, lease, buy, own, acquire, mortgage, otherwise encumber, sell, and dispose of, and otherwise deal with such real, personal, or mixed property as the authority may deem proper, necessary, or desirable to carry out the purposes and provisions of this subchapter, all or any of them.

(3) Be authorized and empowered to acquire, construct, maintain, equip, and operate any wharves, docks, piers, quays, elevators, compresses, refrigeration storage plants, warehouses, and other structures and any and all facilities needed for the convenient use of them in aid of commerce, whether by roadway, highway, water, air, or other, and industrial and commercial operations involving water, waterways, rail, highways, roadways, pipelines, air, or other transportation sources, including, without limitation, the dredging of approaches, the construction of utilities, belt line roads and highways and bridges and causeways, and other improvements and facilities necessary or useful, and shipyards, shipping facilities, terminal railroad and transportation facilities useful and convenient;

(4) Appoint, employ, and dismiss at pleasure such employees as may be selected by the authority board, and to fix and pay their compensation;

(5) Establish an office for the transaction of its business at such place as, in the opinion of the authority, shall be advisable or necessary in carrying out the purposes of this subchapter and the ordinances of any city or town in connection with it;

(6) Be authorized and empowered to create and operate such agencies and departments as the board may deem necessary or useful for the furtherance of any of the purposes of this subchapter;

(7) Be authorized and empowered to pay all necessary costs and expenses involved in and incident to the formation and organization of the authority, and incident to the administration and operation of it, and to pay all other costs and expenses reasonably necessary or expedient in carrying out and accomplishing the purposes of this subchapter;

(8) Be authorized and empowered to act as agent for the federal government, the State of Arkansas, or any agency, department, corporation, or instrumentality of either of them in any matter coming within the purposes or powers of the authority;

(9) Have the power to adopt, alter, or repeal its own bylaws, rules, and regulations consistent with this subchapter governing the manner in which its business may be transacted and in which the power granted to it may be enjoyed, and may provide for the appointment of such committees, and the function of them, as the authority may deem necessary or expedient in facilitation of its business;

(10) Be authorized and empowered to sell, lease, or contract concerning any of its docks, wharves, piers, quays, elevators, compresses, refrigeration storage plants, warehouses, industrial or commercial plants and facilities, and other improvements and facilities of whatever nature and to permit the use of any of these facilities by any person engaging in any industrial or commercial activity.

(11) Be authorized and empowered to acquire, construct, equip, and operate any and all facilities in or about the ports, harbors, river-rail terminals, barge terminals, and parks for the purpose of securing and developing industrial and commercial operations;

(12) Be authorized and empowered to do any and all other acts and things authorized in this subchapter or required to be done, whether or not included in the general powers mentioned in this section; and

(13) Be authorized and empowered to do any and all things necessary to accomplish the purposes of this subchapter.

Acts 1947, No. 167, § 3; 1983, No. 622, § 2; A.S.A. 1947, § 19-2722.
Ark. Code Ann. § 14-234-120 — AR Code / Title 14 / Chapter 234 / Subchapter 1 / Section 14-234-120
Filing of report - withholding of turnback funds - definition
Status: in_force

(a) As used in this section, "turnback funds" means: (1) General revenue turnback funds, as defined in the Revenue Stabilization Law, § 19-5-101 et seq.; and (2) Highway revenue turnback funds, as distributed under § 27-70-207 . (b) (1) Within thirty (30) days of completion of the audit report or the agreed-upon procedures and compilation report, the accountant performing the audit or agreed-upon procedures and compilation shall submit the report to the Legislative Auditor. (2) The report shall be submitted in an electronic media format approved by the Legislative Auditor. (c) (1) If the report for a municipal water or sewer system is not submitted to the Legislative Auditor on behalf of the municipality within eighteen (18) months after the end of a fiscal year that the report covers, the Legislative Joint Auditing Committee may give notice of that fact to the Treasurer of State, who shall then withhold any turnback funds due the municipality in escrow until notified by the Legislative Joint Auditing Committee that all reports covering periods through the most recent fiscal year have been filed, at which time the escrowed turnback funds shall be released to the municipality. (2) If the Treasurer of State holds a municipality's turnback funds under this subsection longer than twelve (12) months: (A) The turnback funds shall be redistributed to all other municipalities receiving turnback funds; and (B) The municipality shall not accrue additional turnback funds until the Legislative Joint Auditing Committee notifies the Treasurer of State that all reports under this section covering periods through the most recent fiscal year ended have been filed. (3) The withholding of turnback funds under this subsection (c) is in addition to penalties that may be assessed under § 14-234-122 . Amended by Act 2023, No. 453,§ 3, eff. 6/30/2024. Acts 1997, No. 272, § 2; 1999, No. 218, § 2; 2011, No. 615, § 2.

(a) As used in this section, "turnback funds" means: (1) General revenue turnback funds, as defined in the Revenue Stabilization Law, § 19-5-101 et seq.; and (2) Highway revenue turnback funds, as distributed under § 27-70-207 .

(1) General revenue turnback funds, as defined in the Revenue Stabilization Law, § 19-5-101 et seq.; and

(2) Highway revenue turnback funds, as distributed under § 27-70-207 .

(b) (1) Within thirty (30) days of completion of the audit report or the agreed-upon procedures and compilation report, the accountant performing the audit or agreed-upon procedures and compilation shall submit the report to the Legislative Auditor. (2) The report shall be submitted in an electronic media format approved by the Legislative Auditor.

(1) Within thirty (30) days of completion of the audit report or the agreed-upon procedures and compilation report, the accountant performing the audit or agreed-upon procedures and compilation shall submit the report to the Legislative Auditor.

(2) The report shall be submitted in an electronic media format approved by the Legislative Auditor.

(c) (1) If the report for a municipal water or sewer system is not submitted to the Legislative Auditor on behalf of the municipality within eighteen (18) months after the end of a fiscal year that the report covers, the Legislative Joint Auditing Committee may give notice of that fact to the Treasurer of State, who shall then withhold any turnback funds due the municipality in escrow until notified by the Legislative Joint Auditing Committee that all reports covering periods through the most recent fiscal year have been filed, at which time the escrowed turnback funds shall be released to the municipality. (2) If the Treasurer of State holds a municipality's turnback funds under this subsection longer than twelve (12) months: (A) The turnback funds shall be redistributed to all other municipalities receiving turnback funds; and (B) The municipality shall not accrue additional turnback funds until the Legislative Joint Auditing Committee notifies the Treasurer of State that all reports under this section covering periods through the most recent fiscal year ended have been filed. (3) The withholding of turnback funds under this subsection (c) is in addition to penalties that may be assessed under § 14-234-122 .

(1) If the report for a municipal water or sewer system is not submitted to the Legislative Auditor on behalf of the municipality within eighteen (18) months after the end of a fiscal year that the report covers, the Legislative Joint Auditing Committee may give notice of that fact to the Treasurer of State, who shall then withhold any turnback funds due the municipality in escrow until notified by the Legislative Joint Auditing Committee that all reports covering periods through the most recent fiscal year have been filed, at which time the escrowed turnback funds shall be released to the municipality.

(2) If the Treasurer of State holds a municipality's turnback funds under this subsection longer than twelve (12) months: (A) The turnback funds shall be redistributed to all other municipalities receiving turnback funds; and (B) The municipality shall not accrue additional turnback funds until the Legislative Joint Auditing Committee notifies the Treasurer of State that all reports under this section covering periods through the most recent fiscal year ended have been filed.

(A) The turnback funds shall be redistributed to all other municipalities receiving turnback funds; and

(B) The municipality shall not accrue additional turnback funds until the Legislative Joint Auditing Committee notifies the Treasurer of State that all reports under this section covering periods through the most recent fiscal year ended have been filed.

(3) The withholding of turnback funds under this subsection (c) is in addition to penalties that may be assessed under § 14-234-122 .

Amended by Act 2023, No. 453,§ 3, eff. 6/30/2024.

Acts 1997, No. 272, § 2; 1999, No. 218, § 2; 2011, No. 615, § 2.
Ark. Code Ann. § 14-2-201 — AR Code / Title 14 / Chapter 2 / Subchapter 2 / Section 14-2-201
Authority - Requirements
Status: in_force

(a) The head of any county or municipal department, commission, bureau, or board may cause any or all records kept by the official, department, commission, or board to be photographed, microfilmed, photostated, or reproduced on or by film, microcard, miniature photographic recording, optical disc, digital compact disc, electronic imaging, or other process that accurately reproduces or forms a durable medium for reproducing the original when provided with equipment necessary for such method of recording. (b) At the time of reproduction, the agency head shall attach his or her certificate to the record certifying that it is the original record, and the certificate shall be reproduced with the original. (c) The device used to reproduce the records shall be such as to accurately reproduce and perpetuate the original records in all details. Acts 1947, No. 218, § 1; A.S.A. 1947, § 16-501; Acts 2001, No. 1630, § 1.

(a) The head of any county or municipal department, commission, bureau, or board may cause any or all records kept by the official, department, commission, or board to be photographed, microfilmed, photostated, or reproduced on or by film, microcard, miniature photographic recording, optical disc, digital compact disc, electronic imaging, or other process that accurately reproduces or forms a durable medium for reproducing the original when provided with equipment necessary for such method of recording.

(b) At the time of reproduction, the agency head shall attach his or her certificate to the record certifying that it is the original record, and the certificate shall be reproduced with the original.

(c) The device used to reproduce the records shall be such as to accurately reproduce and perpetuate the original records in all details.

Acts 1947, No. 218, § 1; A.S.A. 1947, § 16-501; Acts 2001, No. 1630, § 1.
Ark. Code Ann. § 14-125-207 — AR Code / Title 14 / Chapter 125 / Subchapter 2 / Section 14-125-207
Subsequent petitions for district organization
Status: in_force

After six (6) months shall have expired from the date of entry of a determination by the Arkansas Soil and Water Conservation Commission that operation of a proposed district is not administratively practicable and feasible, and denial of a petition pursuant to the determination, subsequent petitions may be filed as set out in § 14-125-201 and action taken thereon in accordance with the provisions of this chapter. Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.

After six (6) months shall have expired from the date of entry of a determination by the Arkansas Soil and Water Conservation Commission that operation of a proposed district is not administratively practicable and feasible, and denial of a petition pursuant to the determination, subsequent petitions may be filed as set out in § 14-125-201 and action taken thereon in accordance with the provisions of this chapter.

Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
Ark. Code Ann. § 14-125-106 — AR Code / Title 14 / Chapter 125 / Subchapter 1 / Section 14-125-106
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "District," "conservation district," "soil conservation district," or "soil and water conservation district" means a governmental subdivision of this state and a public body, corporate and politic, organized in accordance with the provisions of this chapter for the purposes, with the powers, and subject to the provisions, herein set forth. All districts created under this chapter shall be known as conservation districts and shall have all the powers and duties set out in this chapter; (2) "Director" means one (1) of the members of the governing body of a district, elected or appointed in accordance with the provisions of this chapter; (3) "Petition" means a petition filed under the provisions of § 14-125-201 for the creation of a district; (4) "Nominating petition" means a petition filed under the provisions of § 14-125-302 to nominate candidates for the office of director of a soil conservation district; (5) "State" means the State of Arkansas; (6) "Agency of this state" includes the government of this state and any subdivision, agency, or instrumentality, corporate or otherwise, of the government of this state; (7) "United States" or "agencies of the United States" includes the United States of America, the Soil Conservation Service of the United States Department of Agriculture, and any other agency or instrumentality, corporate or otherwise, of the United States of America; (8) "Government" or "governmental" includes the government of this state, the Government of the United States, and any subdivision, agency, or instrumentality, corporate or otherwise, of either of them; (9) "Landowner" or "owner of land" includes any person, firm, or corporation who shall hold title to or shall have contracted to purchase any lands lying within a district organized under the provisions of this chapter; (10) "Due notice" means notice published at least twice, with an interval of at least seven (7) days between the two (2) publication dates, in a newspaper or other publication of general circulation within the appropriate area, or posted at a reasonable number of conspicuous places within the appropriate areas. This posting shall include, where possible, posting at public places where it may be customary to post notices concerning county or municipal affairs generally. At any hearing held pursuant to the notice, at the time and place designated in the notice, adjournment may be made from time to time without the necessity of renewing the notice for the adjourned dates; (11) "Plan for works of improvement" or "improvement plan" means a plan for works of improvement, adopted by the board of directors of a district and approved by the chancery court, for an improvement project area established under this chapter; (12) "Improvement project area" or "project area" means an area established under the provisions of this chapter within a soil and water conservation district or districts for the carrying out of a plan for works of improvement; (13) "Qualified elector" means any owner of land within the district who is registered to vote under the election laws of the State of Arkansas. Acts 1937, No. 197, § 3; Pope's Dig., § 11835; Acts 1963, No. 14, § 13; 1965, No. 424, § 2; 1969, No. 181, § 2; A.S.A. 1947, § 9-903.

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

(1) "District," "conservation district," "soil conservation district," or "soil and water conservation district" means a governmental subdivision of this state and a public body, corporate and politic, organized in accordance with the provisions of this chapter for the purposes, with the powers, and subject to the provisions, herein set forth. All districts created under this chapter shall be known as conservation districts and shall have all the powers and duties set out in this chapter;

(2) "Director" means one (1) of the members of the governing body of a district, elected or appointed in accordance with the provisions of this chapter;

(3) "Petition" means a petition filed under the provisions of § 14-125-201 for the creation of a district;

(4) "Nominating petition" means a petition filed under the provisions of § 14-125-302 to nominate candidates for the office of director of a soil conservation district;

(5) "State" means the State of Arkansas;

(6) "Agency of this state" includes the government of this state and any subdivision, agency, or instrumentality, corporate or otherwise, of the government of this state;

(7) "United States" or "agencies of the United States" includes the United States of America, the Soil Conservation Service of the United States Department of Agriculture, and any other agency or instrumentality, corporate or otherwise, of the United States of America;

(8) "Government" or "governmental" includes the government of this state, the Government of the United States, and any subdivision, agency, or instrumentality, corporate or otherwise, of either of them;

(9) "Landowner" or "owner of land" includes any person, firm, or corporation who shall hold title to or shall have contracted to purchase any lands lying within a district organized under the provisions of this chapter;

(10) "Due notice" means notice published at least twice, with an interval of at least seven (7) days between the two (2) publication dates, in a newspaper or other publication of general circulation within the appropriate area, or posted at a reasonable number of conspicuous places within the appropriate areas. This posting shall include, where possible, posting at public places where it may be customary to post notices concerning county or municipal affairs generally. At any hearing held pursuant to the notice, at the time and place designated in the notice, adjournment may be made from time to time without the necessity of renewing the notice for the adjourned dates;

(11) "Plan for works of improvement" or "improvement plan" means a plan for works of improvement, adopted by the board of directors of a district and approved by the chancery court, for an improvement project area established under this chapter;

(12) "Improvement project area" or "project area" means an area established under the provisions of this chapter within a soil and water conservation district or districts for the carrying out of a plan for works of improvement;

(13) "Qualified elector" means any owner of land within the district who is registered to vote under the election laws of the State of Arkansas.

Acts 1937, No. 197, § 3; Pope's Dig., § 11835; Acts 1963, No. 14, § 13; 1965, No. 424, § 2; 1969, No. 181, § 2; A.S.A. 1947, § 9-903.
Ark. Code Ann. § 14-47-130 — AR Code / Title 14 / Chapter 47 / Section 14-47-130
Public health jurisdiction
Status: in_force

(a) The board of directors shall have power to pass such ordinances and to make and enforce such rules and regulations as shall be necessary to promote the public health and to prevent and control disease. (b) Their jurisdiction in all matters pertaining to health and sanitation, and for purposes of quarantine, shall extend five (5) miles beyond the city limits. Acts 1921, No. 99, § 21; Pope's Dig., § 10109; A.S.A. 1947, § 19-721.

(a) The board of directors shall have power to pass such ordinances and to make and enforce such rules and regulations as shall be necessary to promote the public health and to prevent and control disease.

(b) Their jurisdiction in all matters pertaining to health and sanitation, and for purposes of quarantine, shall extend five (5) miles beyond the city limits.

Acts 1921, No. 99, § 21; Pope's Dig., § 10109; A.S.A. 1947, § 19-721.
Ark. Code Ann. § 14-78-102 — AR Code / Title 14 / Chapter 78 / Section 14-78-102
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "Chief executive" means the mayor of a municipality or the county judge of a county; (2) "County" means any county in the State of Arkansas; (3) "Issue" means, depending on the type of obligation, to issue, enter into, or incur; (4) "Issue date" means the date on which the obligation commences to bear interest; (5) "Issuer" means a municipality or a county; (6) "Legislative body" means the quorum court of a county or the council, board of directors, board of commissioners, or similar elected governing body of a municipality; (7) "Mortgage lien" means a lien on or security interest in real property or personal property, financed or refinanced, in whole or in part, with the proceeds of obligations; (8) "Obligations" means short-term financing obligations; (9) "Short-term financing agreement" means any loan agreement, line of credit agreement, note purchase agreement, security agreement, mortgage, trust indenture, or other agreement, other than the short-term financing obligation itself, pursuant to which a short-term financing obligation is secured, sold, or otherwise provided for; and (10) "Short-term financing obligations" means "short-term financing obligations" within the meaning of Arkansas Constitution, Amendment 78. Acts 2001, No. 1808, § 2.

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

(1) "Chief executive" means the mayor of a municipality or the county judge of a county;

(2) "County" means any county in the State of Arkansas;

(3) "Issue" means, depending on the type of obligation, to issue, enter into, or incur;

(4) "Issue date" means the date on which the obligation commences to bear interest;

(5) "Issuer" means a municipality or a county;

(6) "Legislative body" means the quorum court of a county or the council, board of directors, board of commissioners, or similar elected governing body of a municipality;

(7) "Mortgage lien" means a lien on or security interest in real property or personal property, financed or refinanced, in whole or in part, with the proceeds of obligations;

(8) "Obligations" means short-term financing obligations;

(9) "Short-term financing agreement" means any loan agreement, line of credit agreement, note purchase agreement, security agreement, mortgage, trust indenture, or other agreement, other than the short-term financing obligation itself, pursuant to which a short-term financing obligation is secured, sold, or otherwise provided for; and

(10) "Short-term financing obligations" means "short-term financing obligations" within the meaning of Arkansas Constitution, Amendment 78.

Acts 2001, No. 1808, § 2.
Ark. Code Ann. § 14-317-134 — AR Code / Title 14 / Chapter 317 / Section 14-317-134
Changing assessment of benefits when property is transferred
Status: repealed

(a) (1) When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to: (A) The change of ownership; and (B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property. (2) (A) (i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located. (ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed. (B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county. (b) If the county official in possession of the tax books of the county does not receive instructions from the improvement district board as required under subsection (a) of this section, the county official may reapportion the assessment of benefits in an equitable manner and change the tax books of the county to reflect the change in ownership. Acts 2001, No. 79, § 1.

(a) (1) When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to: (A) The change of ownership; and (B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property. (2) (A) (i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located. (ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed. (B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.

(1) When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to: (A) The change of ownership; and (B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property.

(A) The change of ownership; and

(B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property.

(2) (A) (i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located. (ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed. (B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.

(A) (i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located. (ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed.

(i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located.

(ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed.

(B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.

(b) If the county official in possession of the tax books of the county does not receive instructions from the improvement district board as required under subsection (a) of this section, the county official may reapportion the assessment of benefits in an equitable manner and change the tax books of the county to reflect the change in ownership.

Acts 2001, No. 79, § 1.
Ark. Code Ann. § 14-184-109 — AR Code / Title 14 / Chapter 184 / Subchapter 1 / Section 14-184-109
Rules governing petitions
Status: in_force

(a) After the filing of a petition for the creation of a central business improvement district, no petitioner shall be permitted to withdraw his name from it. (b) No petition with the requisite signatures shall be declared void on account of formal or insubstantial defects. (c) The governing body, at any time, may permit the petition to be amended to conform to the facts by correcting any errors in the description of the territory or in any other particular. (d) Similar petitions for the organization of the same district may be filed and together shall be regarded as one petition with the original. (e) All petitions filed prior to the hearing on the first petition filed shall be considered by the governing body in the same manner as if filed with the first petition placed on file. Acts 1973, No. 162, § 7; A.S.A. 1947, § 20-1606.

(a) After the filing of a petition for the creation of a central business improvement district, no petitioner shall be permitted to withdraw his name from it.

(b) No petition with the requisite signatures shall be declared void on account of formal or insubstantial defects.

(c) The governing body, at any time, may permit the petition to be amended to conform to the facts by correcting any errors in the description of the territory or in any other particular.

(d) Similar petitions for the organization of the same district may be filed and together shall be regarded as one petition with the original.

(e) All petitions filed prior to the hearing on the first petition filed shall be considered by the governing body in the same manner as if filed with the first petition placed on file.

Acts 1973, No. 162, § 7; A.S.A. 1947, § 20-1606.
Ark. Code Ann. § 14-42-408 — AR Code / Title 14 / Chapter 42 / Subchapter 4 / Section 14-42-408
[Repealed]
Status: repealed

Repealed by Act 2019, No. 150,§ 1, eff. 7/24/2019. Acts 1985, No. 481, § 8; A.S.A. 1947, § 19-954.

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

Acts 1985, No. 481, § 8; A.S.A. 1947, § 19-954.
Ark. Code Ann. § 14-59-104 — AR Code / Title 14 / Chapter 59 / Section 14-59-104
Bank accounts
Status: in_force

(a) All municipalities of this state receiving state aid in the form of either turnback of general revenues or highways revenues shall maintain all funds in depositories approved for such purposes by law. (b) The municipalities shall maintain separate bank accounts for general funds and street funds. (c) The accounts shall be maintained in the name of the municipality. Acts 1973, No. 159, § 3; A.S.A. 1947, § 19-5303.

(a) All municipalities of this state receiving state aid in the form of either turnback of general revenues or highways revenues shall maintain all funds in depositories approved for such purposes by law.

(b) The municipalities shall maintain separate bank accounts for general funds and street funds.

(c) The accounts shall be maintained in the name of the municipality.

Acts 1973, No. 159, § 3; A.S.A. 1947, § 19-5303.
Ark. Code Ann. § 14-86-901 — AR Code / Title 14 / Chapter 86 / Subchapter 9 / Section 14-86-901
Applicability
Status: in_force

This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it. Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.

This subchapter shall not apply to any improvement district that collects its annual assessments or taxes by a collector other than the collector of the state and county taxes, nor shall this subchapter apply to any improvement taxes of any district which maintains a permanent office open during business hours throughout the year and which has full-time employees in charge of it.

Acts 1961, No. 427, § 1; 1963, No. 505, § 1; A.S.A. 1947, § 20-1152.
Ark. Code Ann. § 14-204-110 — AR Code / Title 14 / Chapter 204 / Section 14-204-110
Application for licenses, permits, certificates, and approvals
Status: in_force

(a) Municipalities and counties proceeding under this chapter are authorized to apply to the appropriate agencies of the state, the United States or any state thereof, and to any other proper agency for such licenses, permits, certificates, or approvals as may be necessary, and to obtain, hold, and use such licenses, permits, certificates, and approvals. (b) Nothing in this chapter shall be construed to require a municipality or county to obtain any license, certificate, permit, or approval from the Arkansas Public Service Commission not otherwise required by other laws of this state. Acts 1981 (Ex. Sess.), No. 17, § 8; A.S.A. 1947, § 19-5808.

(a) Municipalities and counties proceeding under this chapter are authorized to apply to the appropriate agencies of the state, the United States or any state thereof, and to any other proper agency for such licenses, permits, certificates, or approvals as may be necessary, and to obtain, hold, and use such licenses, permits, certificates, and approvals.

(b) Nothing in this chapter shall be construed to require a municipality or county to obtain any license, certificate, permit, or approval from the Arkansas Public Service Commission not otherwise required by other laws of this state.

Acts 1981 (Ex. Sess.), No. 17, § 8; A.S.A. 1947, § 19-5808.
Ark. Code Ann. § 14-78-101 — AR Code / Title 14 / Chapter 78 / Section 14-78-101
Title
Status: in_force

This chapter shall be referred to and may be cited as the "Local Government Short-Term Financing Obligations Act of 2001". Acts 2001, No. 1808, § 1.

This chapter shall be referred to and may be cited as the "Local Government Short-Term Financing Obligations Act of 2001".

Acts 2001, No. 1808, § 1.
Ark. Code Ann. § 14-164-334 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-334
Capital improvement bonds - Local sales and use tax - Single transactions
Status: in_force

(a) Any sales and use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (1) Motor vehicles; (2) Aircraft; (3) Watercraft; (4) Modular homes; (5) Manufactured homes; or (6) Mobile homes. (b) (1) For any taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the State of Arkansas for storage until the property is subsequently initially used in the State of Arkansas, the use tax portion of the local sales and use tax authorized by this subchapter shall be computed on each purchase of the property by the taxpayer as if all the property was subject upon purchase to the use tax but only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (A) Motor vehicles; (B) Aircraft; (C) Watercraft; (D) Modular homes; (E) Manufactured homes; or (F) Mobile homes. (2) The taxes so computed in the preceding sentence shall be aggregated on a monthly basis and the aggregate monthly amount shall be divided by the sum of the total purchases of the property on which the taxes are computed and the quotient shall be multiplied by the amount of the taxpayer's property subsequently initially used and subject to levy of such use tax within the municipality or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of such use tax liability for the taxpayer for the month computed. Acts 1985, No. 871, § 9; A.S.A. 1947, § 13-1247; Acts 1993, No. 669, § 1; 2003, No. 1273, §§ 85, 86.

(a) Any sales and use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (1) Motor vehicles; (2) Aircraft; (3) Watercraft; (4) Modular homes; (5) Manufactured homes; or (6) Mobile homes.

(1) Motor vehicles;

(2) Aircraft;

(3) Watercraft;

(4) Modular homes;

(5) Manufactured homes; or

(6) Mobile homes.

(b) (1) For any taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the State of Arkansas for storage until the property is subsequently initially used in the State of Arkansas, the use tax portion of the local sales and use tax authorized by this subchapter shall be computed on each purchase of the property by the taxpayer as if all the property was subject upon purchase to the use tax but only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (A) Motor vehicles; (B) Aircraft; (C) Watercraft; (D) Modular homes; (E) Manufactured homes; or (F) Mobile homes. (2) The taxes so computed in the preceding sentence shall be aggregated on a monthly basis and the aggregate monthly amount shall be divided by the sum of the total purchases of the property on which the taxes are computed and the quotient shall be multiplied by the amount of the taxpayer's property subsequently initially used and subject to levy of such use tax within the municipality or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of such use tax liability for the taxpayer for the month computed.

(1) For any taxpayer not subject to the levy of a use tax on taxable services or tangible personal property brought into the State of Arkansas for storage until the property is subsequently initially used in the State of Arkansas, the use tax portion of the local sales and use tax authorized by this subchapter shall be computed on each purchase of the property by the taxpayer as if all the property was subject upon purchase to the use tax but only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of: (A) Motor vehicles; (B) Aircraft; (C) Watercraft; (D) Modular homes; (E) Manufactured homes; or (F) Mobile homes.

(A) Motor vehicles;

(B) Aircraft;

(C) Watercraft;

(D) Modular homes;

(E) Manufactured homes; or

(F) Mobile homes.

(2) The taxes so computed in the preceding sentence shall be aggregated on a monthly basis and the aggregate monthly amount shall be divided by the sum of the total purchases of the property on which the taxes are computed and the quotient shall be multiplied by the amount of the taxpayer's property subsequently initially used and subject to levy of such use tax within the municipality or county during the month for which the monthly aggregate tax figure was computed, and the product shall be the amount of such use tax liability for the taxpayer for the month computed.

Acts 1985, No. 871, § 9; A.S.A. 1947, § 13-1247; Acts 1993, No. 669, § 1; 2003, No. 1273, §§ 85, 86.
Ark. Code Ann. § 14-58-306 — AR Code / Title 14 / Chapter 58 / Subchapter 3 / Section 14-58-306
[Repealed]
Status: repealed

Repealed by Act 2017, No. 470,§ 2, eff. 8/1/2017. Acts 1959, No. 28, § 7; A.S.A. 1947, § 19-4427; Acts 2007, No. 661, § 1; 2011, No. 622, § 2.

Repealed by Act 2017, No. 470,§ 2, eff. 8/1/2017.

Acts 1959, No. 28, § 7; A.S.A. 1947, § 19-4427; Acts 2007, No. 661, § 1; 2011, No. 622, § 2.
Ark. Code Ann. § 14-88-304 — AR Code / Title 14 / Chapter 88 / Subchapter 3 / Section 14-88-304
Petition of property owners to fill vacancy
Status: in_force

(a) (1) The city or town council shall appoint a new commissioner to the board of commissioners of an improvement district created by the council if: (A) There is a vacancy on the board because a commissioner has died or has ceased to reside in the state in which the improvement district was created; and (B) Ten percent (10%) or more of the property owners of the improvement district petition the council calling attention to the vacancy on the board and requesting the appointment of a new commissioner to fill the vacancy. (2) A commissioner appointed under subdivision (a)(1) of this section shall be a property owner in the improvement district in which the vacancy occurs. (b) (1) A person shall cease to be a commissioner on the board of commissioners upon the filing of a petition with the city or town council that: (A) Is signed by property owners representing ten percent (10%) or more of the assessed properties in the improvement district affected; (B) Recites that the commissioner is no longer a property owner in the improvement district; (C) Is accompanied by a corroborative certificate of an abstractor; (D) Indicates a vacancy exists under § 14-88-303 ; and (E) Designates a person to fill the vacancy who is a property owner of assessed property in the improvement district. (2) The office is declared to be vacant from the date of filing the petition, and the council that created the improvement district shall name as commissioner of the improvement district to fill the vacancy the person named in the petition and recommended for commissioner of the improvement district if the person is a property owner in the improvement district. Amended by Act 2017, No. 924,§ 3, eff. 8/1/2017. Amended by Act 2015, No. 1043,§ 2, eff. 7/22/2015. Acts 1941, No. 74, § 1; A.S.A. 1947, § 20-117.

(a) (1) The city or town council shall appoint a new commissioner to the board of commissioners of an improvement district created by the council if: (A) There is a vacancy on the board because a commissioner has died or has ceased to reside in the state in which the improvement district was created; and (B) Ten percent (10%) or more of the property owners of the improvement district petition the council calling attention to the vacancy on the board and requesting the appointment of a new commissioner to fill the vacancy. (2) A commissioner appointed under subdivision (a)(1) of this section shall be a property owner in the improvement district in which the vacancy occurs.

(1) The city or town council shall appoint a new commissioner to the board of commissioners of an improvement district created by the council if: (A) There is a vacancy on the board because a commissioner has died or has ceased to reside in the state in which the improvement district was created; and (B) Ten percent (10%) or more of the property owners of the improvement district petition the council calling attention to the vacancy on the board and requesting the appointment of a new commissioner to fill the vacancy.

(A) There is a vacancy on the board because a commissioner has died or has ceased to reside in the state in which the improvement district was created; and

(B) Ten percent (10%) or more of the property owners of the improvement district petition the council calling attention to the vacancy on the board and requesting the appointment of a new commissioner to fill the vacancy.

(2) A commissioner appointed under subdivision (a)(1) of this section shall be a property owner in the improvement district in which the vacancy occurs.

(b) (1) A person shall cease to be a commissioner on the board of commissioners upon the filing of a petition with the city or town council that: (A) Is signed by property owners representing ten percent (10%) or more of the assessed properties in the improvement district affected; (B) Recites that the commissioner is no longer a property owner in the improvement district; (C) Is accompanied by a corroborative certificate of an abstractor; (D) Indicates a vacancy exists under § 14-88-303 ; and (E) Designates a person to fill the vacancy who is a property owner of assessed property in the improvement district. (2) The office is declared to be vacant from the date of filing the petition, and the council that created the improvement district shall name as commissioner of the improvement district to fill the vacancy the person named in the petition and recommended for commissioner of the improvement district if the person is a property owner in the improvement district.

(1) A person shall cease to be a commissioner on the board of commissioners upon the filing of a petition with the city or town council that: (A) Is signed by property owners representing ten percent (10%) or more of the assessed properties in the improvement district affected; (B) Recites that the commissioner is no longer a property owner in the improvement district; (C) Is accompanied by a corroborative certificate of an abstractor; (D) Indicates a vacancy exists under § 14-88-303 ; and (E) Designates a person to fill the vacancy who is a property owner of assessed property in the improvement district.

(A) Is signed by property owners representing ten percent (10%) or more of the assessed properties in the improvement district affected;

(B) Recites that the commissioner is no longer a property owner in the improvement district;

(C) Is accompanied by a corroborative certificate of an abstractor;

(D) Indicates a vacancy exists under § 14-88-303 ; and

(E) Designates a person to fill the vacancy who is a property owner of assessed property in the improvement district.

(2) The office is declared to be vacant from the date of filing the petition, and the council that created the improvement district shall name as commissioner of the improvement district to fill the vacancy the person named in the petition and recommended for commissioner of the improvement district if the person is a property owner in the improvement district.

Amended by Act 2017, No. 924,§ 3, eff. 8/1/2017.

Amended by Act 2015, No. 1043,§ 2, eff. 7/22/2015.

Acts 1941, No. 74, § 1; A.S.A. 1947, § 20-117.
Ark. Code Ann. § 14-92-221 — AR Code / Title 14 / Chapter 92 / Subchapter 2 / Section 14-92-221
Corporate powers
Status: in_force

Each suburban improvement district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal. Acts 1941, No. 41, § 3; 1970 (Ex. Sess.), No. 16, § 1; 1971, No. 360, § 2; 1981, No. 510, § 3; A.S.A. 1947, § 20-703.

Each suburban improvement district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal.

Acts 1941, No. 41, § 3; 1970 (Ex. Sess.), No. 16, § 1; 1971, No. 360, § 2; 1981, No. 510, § 3; A.S.A. 1947, § 20-703.
Ark. Code Ann. § 14-118-105 — AR Code / Title 14 / Chapter 118 / Subchapter 1 / Section 14-118-105
Establishment order - Appeal
Status: in_force

(a) The order of the circuit court establishing the district shall have all of the force and effect of a judgment. (b) Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing and creating the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof. (c) Any owner of property in the district may in a like manner appeal from any order refusing to establish the district. Acts 1949, No. 328, § 2; A.S.A. 1947, § 21-1002.

(a) The order of the circuit court establishing the district shall have all of the force and effect of a judgment.

(b) Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing and creating the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof.

(c) Any owner of property in the district may in a like manner appeal from any order refusing to establish the district.

Acts 1949, No. 328, § 2; A.S.A. 1947, § 21-1002.
Ark. Code Ann. § 14-89-801 — AR Code / Title 14 / Chapter 89 / Subchapter 8 / Section 14-89-801
Definitions
Status: in_force

As used in this subchapter, unless the context otherwise requires: (1) "Municipality" means a city of the first class, a city of the second class, or an incorporated town; (2) "Improvement district" means either a municipal improvement district or a suburban improvement district; (3) "Organization expenses" include engineering fees, legal fees, fees of financial advisers, abstractors' fees, the costs of newspaper advertising, and all other necessary fees and expenses in determining the feasibility of and organizing the proposed improvement district; and (4) "Area adjacent to the municipality" means all or any portion of the area lying outside, and within ten (10) miles, of the corporate limits of the municipality that the governing body determines should be served by the water or sewer system of the municipality. Acts 1973, No. 404, § 3; A.S.A. 1947, § 20-246.

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

(1) "Municipality" means a city of the first class, a city of the second class, or an incorporated town;

(2) "Improvement district" means either a municipal improvement district or a suburban improvement district;

(3) "Organization expenses" include engineering fees, legal fees, fees of financial advisers, abstractors' fees, the costs of newspaper advertising, and all other necessary fees and expenses in determining the feasibility of and organizing the proposed improvement district; and

(4) "Area adjacent to the municipality" means all or any portion of the area lying outside, and within ten (10) miles, of the corporate limits of the municipality that the governing body determines should be served by the water or sewer system of the municipality.

Acts 1973, No. 404, § 3; A.S.A. 1947, § 20-246.
Ark. Code Ann. § 14-92-238 — AR Code / Title 14 / Chapter 92 / Subchapter 2 / Section 14-92-238
Lien for preliminary expenses
Status: in_force

(a) In case, for any reason, the improvement contemplated by any suburban improvement district organized under this subchapter 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 upon the assessed value for county and state taxation. (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 1941, No. 41, § 22; A.S.A. 1947, § 20-722.

(a) In case, for any reason, the improvement contemplated by any suburban improvement district organized under this subchapter 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 upon the assessed value for county and state taxation.

(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 1941, No. 41, § 22; A.S.A. 1947, § 20-722.
Ark. Code Ann. § 14-137-113 — AR Code / Title 14 / Chapter 137 / Section 14-137-113
Postsecondary education or occupational training facilities
Status: in_force

Any public facilities board organized under the provisions of this chapter is authorized and empowered to include in the public facilities projects granted to the board, facilities for postsecondary education and occupational training programs, unless the ordinance creating the board placed specific limitations on the exercise of the powers granted or, from and after the passage of this section, the governing board limits by ordinance the public facilities projects in which the board is empowered to accomplish. Acts 1981, No. 528, § 4; A.S.A. 1947, § 20-1704.1.

Any public facilities board organized under the provisions of this chapter is authorized and empowered to include in the public facilities projects granted to the board, facilities for postsecondary education and occupational training programs, unless the ordinance creating the board placed specific limitations on the exercise of the powers granted or, from and after the passage of this section, the governing board limits by ordinance the public facilities projects in which the board is empowered to accomplish.

Acts 1981, No. 528, § 4; A.S.A. 1947, § 20-1704.1.
Ark. Code Ann. § 14-230-109 — AR Code / Title 14 / Chapter 230 / Section 14-230-109
Revolving fund
Status: in_force

(a) A special fund, entitled the "Water, Sewer and Solid Waste Systems Revolving Fund", is created to provide a depository for funds which may be appropriated or otherwise secured. (b) The revolving fund shall be used to provide low interest loans or grants to an eligible applicant for the purposes established in this chapter. Funds from the repayment of loans made under this chapter shall return to the revolving fund and shall be reused in a manner which is consistent with the purposes of this chapter. (c) The commission is authorized to use the funds made available under this chapter for grants to or for suspended repayment of loans to eligible applicants. (d) Special terms for repayment of loans, including a negotiated schedule of repayment that reasonably minimizes the user charges and tax burden upon customers of an eligible applicant, may be negotiated by the commission and concluded by contractual agreement. Repayment of loans not exceeding a fifty-year period is authorized. (e) (1) The commission is authorized to require partial or complete repayment of grants plus the payment of interest accumulated on the sum granted if the operation of a water, sewer, or solid waste management system constructed with the assistance of such grants produces an income which exceeds the sum necessary to repay the federal, state, or other loans for construction of the system and the expenses of operating the system. (2) The terms and conditions of possible repayment of grants shall be specified and agreed to in writing prior to the disbursement of the grant. Acts 1975, No. 274, § 8; 1975 (Extended Sess., 1976), No. 1074, § 1; A.S.A. 1947, § 13-2208; reen. Acts 1987, No. 866, § 1; Acts 1989, No. 220, § 7; 1997, No. 960, § 7.

(a) A special fund, entitled the "Water, Sewer and Solid Waste Systems Revolving Fund", is created to provide a depository for funds which may be appropriated or otherwise secured.

(b) The revolving fund shall be used to provide low interest loans or grants to an eligible applicant for the purposes established in this chapter. Funds from the repayment of loans made under this chapter shall return to the revolving fund and shall be reused in a manner which is consistent with the purposes of this chapter.

(c) The commission is authorized to use the funds made available under this chapter for grants to or for suspended repayment of loans to eligible applicants.

(d) Special terms for repayment of loans, including a negotiated schedule of repayment that reasonably minimizes the user charges and tax burden upon customers of an eligible applicant, may be negotiated by the commission and concluded by contractual agreement. Repayment of loans not exceeding a fifty-year period is authorized.

(e) (1) The commission is authorized to require partial or complete repayment of grants plus the payment of interest accumulated on the sum granted if the operation of a water, sewer, or solid waste management system constructed with the assistance of such grants produces an income which exceeds the sum necessary to repay the federal, state, or other loans for construction of the system and the expenses of operating the system. (2) The terms and conditions of possible repayment of grants shall be specified and agreed to in writing prior to the disbursement of the grant.

(1) The commission is authorized to require partial or complete repayment of grants plus the payment of interest accumulated on the sum granted if the operation of a water, sewer, or solid waste management system constructed with the assistance of such grants produces an income which exceeds the sum necessary to repay the federal, state, or other loans for construction of the system and the expenses of operating the system.

(2) The terms and conditions of possible repayment of grants shall be specified and agreed to in writing prior to the disbursement of the grant.

Acts 1975, No. 274, § 8; 1975 (Extended Sess., 1976), No. 1074, § 1; A.S.A. 1947, § 13-2208; reen. Acts 1987, No. 866, § 1; Acts 1989, No. 220, § 7; 1997, No. 960, § 7.
Ark. Code Ann. § 14-26-102 — AR Code / Title 14 / Chapter 26 / Section 14-26-102
Date of coverage
Status: in_force

(a) This chapter shall be effective July 1, 1985. (b) (1) Claims incurred prior to July 1, 1985, shall continue to be the responsibility of the state. (2) Claims incurred on and after July 1, 1985, shall be the responsibility of the counties. Acts 1985, No. 866, § 3; A.S.A. 1947, § 81-1366.

(a) This chapter shall be effective July 1, 1985.

(b) (1) Claims incurred prior to July 1, 1985, shall continue to be the responsibility of the state. (2) Claims incurred on and after July 1, 1985, shall be the responsibility of the counties.

(1) Claims incurred prior to July 1, 1985, shall continue to be the responsibility of the state.

(2) Claims incurred on and after July 1, 1985, shall be the responsibility of the counties.

Acts 1985, No. 866, § 3; A.S.A. 1947, § 81-1366.
Ark. Code Ann. § 14-305-106 — AR Code / Title 14 / Chapter 305 / Section 14-305-106
Funding of unpaved road projects
Status: in_force

(a) (1) Donations from private entities and funding or in-kind goods and services committed by the county proposing the unpaved road project shall equal at least fifty percent (50%) of the estimated total costs of the proposed unpaved road project. (2) In-kind goods and services committed by the county may include without limitation labor, equipment use, materials, and services. (b) The Department of Agriculture may award a grant to a county using funds available in the Arkansas Unpaved Roads Program Fund for up to fifty percent (50%) of the estimated total costs of a proposed unpaved road project. (c) At least four percent (4%) of the funding obtained from the department under this chapter shall be used to evaluate and assess the unpaved road project. Amended by Act 2021, No. 901,§ 2, eff. 7/28/2021. Amended by Act 2019, No. 910,§ 46, eff. 7/1/2019. Added by Act 2015, No. 898,§ 1, eff. 7/22/2015.

(a) (1) Donations from private entities and funding or in-kind goods and services committed by the county proposing the unpaved road project shall equal at least fifty percent (50%) of the estimated total costs of the proposed unpaved road project. (2) In-kind goods and services committed by the county may include without limitation labor, equipment use, materials, and services.

(1) Donations from private entities and funding or in-kind goods and services committed by the county proposing the unpaved road project shall equal at least fifty percent (50%) of the estimated total costs of the proposed unpaved road project.

(2) In-kind goods and services committed by the county may include without limitation labor, equipment use, materials, and services.

(b) The Department of Agriculture may award a grant to a county using funds available in the Arkansas Unpaved Roads Program Fund for up to fifty percent (50%) of the estimated total costs of a proposed unpaved road project.

(c) At least four percent (4%) of the funding obtained from the department under this chapter shall be used to evaluate and assess the unpaved road project.

Amended by Act 2021, No. 901,§ 2, eff. 7/28/2021.

Amended by Act 2019, No. 910,§ 46, eff. 7/1/2019.

Added by Act 2015, No. 898,§ 1, eff. 7/22/2015.
Ark. Code Ann. § 14-120-705 — AR Code / Title 14 / Chapter 120 / Subchapter 7 / Section 14-120-705
Collection and expenditure of tax - Costs
Status: in_force

(a) In all proceedings for the imposition and collection of an annual tax upon the real property in the levee or drainage district, the powers and duties of the Attorney General in this respect shall cease when the order of the proper court in the matter has become final. (b) The actual collection and expenditure of the tax shall be left to the board of directors or commissioners. (c) If the board fails or refuses to make the collection and expenditure, mandamus proceedings may be instituted, or, in case a district is without representation, the Attorney General may, in the name of the State of Arkansas, petition the proper local court for a receiver for the district to collect and expend the taxes. (d) The order of the court in all such proceedings shall provide for the payment of the legal costs, including a reasonable fee for the Attorney General, by the defendant district. (e) The order of the court in imposing an assessment or reassessment of taxes upon the real property in the district shall take into account the costs and expenses. Acts 1957, No. 72, § 2; 1957, No. 416, § 1; A.S.A. 1947, § 21-834.

(a) In all proceedings for the imposition and collection of an annual tax upon the real property in the levee or drainage district, the powers and duties of the Attorney General in this respect shall cease when the order of the proper court in the matter has become final.

(b) The actual collection and expenditure of the tax shall be left to the board of directors or commissioners.

(c) If the board fails or refuses to make the collection and expenditure, mandamus proceedings may be instituted, or, in case a district is without representation, the Attorney General may, in the name of the State of Arkansas, petition the proper local court for a receiver for the district to collect and expend the taxes.

(d) The order of the court in all such proceedings shall provide for the payment of the legal costs, including a reasonable fee for the Attorney General, by the defendant district.

(e) The order of the court in imposing an assessment or reassessment of taxes upon the real property in the district shall take into account the costs and expenses.

Acts 1957, No. 72, § 2; 1957, No. 416, § 1; A.S.A. 1947, § 21-834.
Ark. Code Ann. § 14-40-503 — AR Code / Title 14 / Chapter 40 / Subchapter 5 / Section 14-40-503
Procedure for annexation
Status: in_force

(a) (1) (A) Except as provided in subdivision (a)(1)(B) of this section, at the next regularly scheduled meeting following the public hearing, the governing body of the municipality proposing annexation may bring the proposed ordinance up for a vote. (B) An ordinance shall not be enacted within fifty-one (51) days of a scheduled election to consider annexing all or part of the area in question. (2) If a majority of the total number of members of the governing body vote for the proposed annexation ordinance, then a prima facie case for annexation shall be established, and the city shall proceed to render services to the annexed area. (b) The decision of the municipal council shall be final unless suit is brought in circuit court of the appropriate county within thirty (30) days after passage to review the actions of the governing body. Acts 1979, No. 314, § 3; A.S.A. 1947, § 19-339; Acts 2011, No. 1051, § 1.

(a) (1) (A) Except as provided in subdivision (a)(1)(B) of this section, at the next regularly scheduled meeting following the public hearing, the governing body of the municipality proposing annexation may bring the proposed ordinance up for a vote. (B) An ordinance shall not be enacted within fifty-one (51) days of a scheduled election to consider annexing all or part of the area in question. (2) If a majority of the total number of members of the governing body vote for the proposed annexation ordinance, then a prima facie case for annexation shall be established, and the city shall proceed to render services to the annexed area.

(1) (A) Except as provided in subdivision (a)(1)(B) of this section, at the next regularly scheduled meeting following the public hearing, the governing body of the municipality proposing annexation may bring the proposed ordinance up for a vote. (B) An ordinance shall not be enacted within fifty-one (51) days of a scheduled election to consider annexing all or part of the area in question.

(A) Except as provided in subdivision (a)(1)(B) of this section, at the next regularly scheduled meeting following the public hearing, the governing body of the municipality proposing annexation may bring the proposed ordinance up for a vote.

(B) An ordinance shall not be enacted within fifty-one (51) days of a scheduled election to consider annexing all or part of the area in question.

(2) If a majority of the total number of members of the governing body vote for the proposed annexation ordinance, then a prima facie case for annexation shall be established, and the city shall proceed to render services to the annexed area.

(b) The decision of the municipal council shall be final unless suit is brought in circuit court of the appropriate county within thirty (30) days after passage to review the actions of the governing body.

Acts 1979, No. 314, § 3; A.S.A. 1947, § 19-339; Acts 2011, No. 1051, § 1.
Ark. Code Ann. § 14-284-304 — AR Code / Title 14 / Chapter 284 / Subchapter 3 / Section 14-284-304
Powers and duties
Status: in_force

The Rural Fire Protection Service of the Arkansas Forestry Commission shall have the following powers, functions, and duties to be performed under appropriate policies and rules promulgated by the Arkansas Forestry Commission: (1) To develop rural fire protection plans for the providing of fire protection services in the various rural areas of this state which do not have available the benefits or services of an organized or voluntary firefighting program, and to assist existing organized or volunteer firefighting services; (2) To encourage the establishment of rural fire protection districts and to promulgate reasonable and necessary rules that rural communities must meet in order to become eligible to secure firefighting vehicles and equipment through the Arkansas Forestry Commission; (3) To cooperate with and assist the Arkansas Fire Training Academy in developing training programs designed to instruct and train firefighters employed or used by rural fire protection districts in the suppression of fires, and to especially establish training programs designed to prepare rural firefighters in the methods of handling firefighting problems encountered in rural areas; (4) To provide leadership and to cooperate with the Division of Emergency Management, the State Fire Marshal, the Office of Fire Protection Services, and the Arkansas Fire Training Academy in coordinating the efforts of these agencies with the efforts and services of rural fire protection districts for the purpose of coordinating and making maximum use of the services and resources of this state in providing rural fire protection services in this state; (5) To establish a program to obtain by acquisition, donation, transfer, loan, or purchase, vehicles and other properties which are suitable for repair, refurbishing, and renovation, to be used as fire trucks or other firefighting equipment, and to acquire the necessary tanks, pumps, water hoses, and other equipment to convert and adapt the equipment for firefighting purposes, and to make the equipment available to rural fire protection districts, under appropriate rules and eligibility standards promulgated by the Arkansas Forestry Commission, to be used by rural fire protection districts in the suppression of fires; (6) To provide technical assistance and guidance to rural fire protection districts, to cooperate with and assist persons interested in the creation of the districts in the collection of data and providing other resources or technical assistance to aid rural property owners in efforts to establish rural fire protection services, and to provide technical advice and assistance to rural fire protection districts to enable the districts to obtain and operate the necessary equipment and training and operating procedures to function efficiently as a rural fire protection district; (7) To contract with public and private sources, including the Division of Correction, for providing mechanical, painting, body work, or other repair services relative to the conversion, painting, and adaptation of vehicles being converted into fire protection vehicles, and to reimburse for the cost of the services; (8) To promulgate appropriate rules and forms for the administration of the Rural Fire Protection Revolving Fund, which shall consist of moneys made available for it to be used by the Arkansas Forestry Commission in defraying the initial cost of equipment, repair, furnishing, and adaptation of vehicles as fire trucks, or other firefighting equipment, with the cost to be reimbursed to the Arkansas Forestry Commission upon the vehicle's being made available to a rural fire protection district or similar rural firefighting agency which operates not for profit, and, in addition, to make loans, as provided in this subchapter, to rural fire protection districts to provide a portion of the moneys required to enable the districts to acquire vehicles and equipment from the Arkansas Forestry Commission; and (9) To perform such other functions and duties which may be necessary to enable the Arkansas Forestry Commission to provide a program of comprehensive services to encourage the development and availability of rural fire protection services throughout this state. Amended by Act 2023, No. 841,§ 23, eff. 7/1/2023. Amended by Act 2019, No. 315,§ 1042, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 847, eff. 7/1/2019. Amended by Act 2015, No. 697,§ 1, eff. 7/22/2015. Acts 1979, No. 36, § 2; A.S.A. 1947, § 20-945; Acts 1993, No. 1095, § 1; 1999, No. 646, § 55.

The Rural Fire Protection Service of the Arkansas Forestry Commission shall have the following powers, functions, and duties to be performed under appropriate policies and rules promulgated by the Arkansas Forestry Commission:

(1) To develop rural fire protection plans for the providing of fire protection services in the various rural areas of this state which do not have available the benefits or services of an organized or voluntary firefighting program, and to assist existing organized or volunteer firefighting services;

(2) To encourage the establishment of rural fire protection districts and to promulgate reasonable and necessary rules that rural communities must meet in order to become eligible to secure firefighting vehicles and equipment through the Arkansas Forestry Commission;

(3) To cooperate with and assist the Arkansas Fire Training Academy in developing training programs designed to instruct and train firefighters employed or used by rural fire protection districts in the suppression of fires, and to especially establish training programs designed to prepare rural firefighters in the methods of handling firefighting problems encountered in rural areas;

(4) To provide leadership and to cooperate with the Division of Emergency Management, the State Fire Marshal, the Office of Fire Protection Services, and the Arkansas Fire Training Academy in coordinating the efforts of these agencies with the efforts and services of rural fire protection districts for the purpose of coordinating and making maximum use of the services and resources of this state in providing rural fire protection services in this state;

(5) To establish a program to obtain by acquisition, donation, transfer, loan, or purchase, vehicles and other properties which are suitable for repair, refurbishing, and renovation, to be used as fire trucks or other firefighting equipment, and to acquire the necessary tanks, pumps, water hoses, and other equipment to convert and adapt the equipment for firefighting purposes, and to make the equipment available to rural fire protection districts, under appropriate rules and eligibility standards promulgated by the Arkansas Forestry Commission, to be used by rural fire protection districts in the suppression of fires;

(6) To provide technical assistance and guidance to rural fire protection districts, to cooperate with and assist persons interested in the creation of the districts in the collection of data and providing other resources or technical assistance to aid rural property owners in efforts to establish rural fire protection services, and to provide technical advice and assistance to rural fire protection districts to enable the districts to obtain and operate the necessary equipment and training and operating procedures to function efficiently as a rural fire protection district;

(7) To contract with public and private sources, including the Division of Correction, for providing mechanical, painting, body work, or other repair services relative to the conversion, painting, and adaptation of vehicles being converted into fire protection vehicles, and to reimburse for the cost of the services;

(8) To promulgate appropriate rules and forms for the administration of the Rural Fire Protection Revolving Fund, which shall consist of moneys made available for it to be used by the Arkansas Forestry Commission in defraying the initial cost of equipment, repair, furnishing, and adaptation of vehicles as fire trucks, or other firefighting equipment, with the cost to be reimbursed to the Arkansas Forestry Commission upon the vehicle's being made available to a rural fire protection district or similar rural firefighting agency which operates not for profit, and, in addition, to make loans, as provided in this subchapter, to rural fire protection districts to provide a portion of the moneys required to enable the districts to acquire vehicles and equipment from the Arkansas Forestry Commission; and

(9) To perform such other functions and duties which may be necessary to enable the Arkansas Forestry Commission to provide a program of comprehensive services to encourage the development and availability of rural fire protection services throughout this state.

Amended by Act 2023, No. 841,§ 23, eff. 7/1/2023.

Amended by Act 2019, No. 315,§ 1042, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 847, eff. 7/1/2019.

Amended by Act 2015, No. 697,§ 1, eff. 7/22/2015.

Acts 1979, No. 36, § 2; A.S.A. 1947, § 20-945; Acts 1993, No. 1095, § 1; 1999, No. 646, § 55.
Ark. Code Ann. § 14-169-212 — AR Code / Title 14 / Chapter 169 / Subchapter 2 / Section 14-169-212
Investigations, studies, etc
Status: in_force

A housing authority shall have the power, within its area of operation: (1) To investigate into living, dwelling, and housing conditions and into the means and methods of improving these conditions; (2) To determine where slum areas exist or where there is a shortage of decent, safe, and sanitary dwelling accommodations for persons of low income; (3) (A) To make studies and recommendations relating to the problem of clearing, replanning, and reconstructing of slum areas and the problem of providing dwelling accommodations for persons of low income; and (B) To cooperate with the city, the county, and the state, or any political subdivision therof, in action taken in connection with these problems; and (4) To engage in research, studies, and experimentation on the subject of housing. Acts 1937, No. 298, § 8; Pope's Dig., § 10066; A.S.A. 1947, § 19-3011.

A housing authority shall have the power, within its area of operation:

(1) To investigate into living, dwelling, and housing conditions and into the means and methods of improving these conditions;

(2) To determine where slum areas exist or where there is a shortage of decent, safe, and sanitary dwelling accommodations for persons of low income;

(3) (A) To make studies and recommendations relating to the problem of clearing, replanning, and reconstructing of slum areas and the problem of providing dwelling accommodations for persons of low income; and (B) To cooperate with the city, the county, and the state, or any political subdivision therof, in action taken in connection with these problems; and

(A) To make studies and recommendations relating to the problem of clearing, replanning, and reconstructing of slum areas and the problem of providing dwelling accommodations for persons of low income; and

(B) To cooperate with the city, the county, and the state, or any political subdivision therof, in action taken in connection with these problems; and

(4) To engage in research, studies, and experimentation on the subject of housing.

Acts 1937, No. 298, § 8; Pope's Dig., § 10066; A.S.A. 1947, § 19-3011.
Ark. Code Ann. § 14-43-405 — AR Code / Title 14 / Chapter 43 / Subchapter 4 / Section 14-43-405
Treasurer - Clerk-treasurer in mayor-council cities
Status: in_force

(a) (1) Each city of the first class having the mayor-council form of government may provide by ordinance for the election or appointment of its city treasurer. (2) (A) The city council may designate by ordinance or resolution the city clerk as "clerk-treasurer", allowing one (1) person to assume the duties of both clerk and treasurer. (B) The city council may combine the offices of clerk and treasurer to take effect at the next election under § 14-43-316 or when the offices are vacant. (3) When one (1) person assumes the duties of both clerk and treasurer, the position shall not be separated during the elected clerk-treasurer's term unless the position is vacant. (b) The term of office for these positions, combined or separate, is four (4) years. Amended by Act 2019, No. 336,§ 2, eff. 7/24/2019. Acts 1965, No. 484, § 4; A.S.A. 1947, § 19-1015.2; Acts 2001, No. 364, § 2.

(a) (1) Each city of the first class having the mayor-council form of government may provide by ordinance for the election or appointment of its city treasurer. (2) (A) The city council may designate by ordinance or resolution the city clerk as "clerk-treasurer", allowing one (1) person to assume the duties of both clerk and treasurer. (B) The city council may combine the offices of clerk and treasurer to take effect at the next election under § 14-43-316 or when the offices are vacant. (3) When one (1) person assumes the duties of both clerk and treasurer, the position shall not be separated during the elected clerk-treasurer's term unless the position is vacant.

(1) Each city of the first class having the mayor-council form of government may provide by ordinance for the election or appointment of its city treasurer.

(2) (A) The city council may designate by ordinance or resolution the city clerk as "clerk-treasurer", allowing one (1) person to assume the duties of both clerk and treasurer. (B) The city council may combine the offices of clerk and treasurer to take effect at the next election under § 14-43-316 or when the offices are vacant.

(A) The city council may designate by ordinance or resolution the city clerk as "clerk-treasurer", allowing one (1) person to assume the duties of both clerk and treasurer.

(B) The city council may combine the offices of clerk and treasurer to take effect at the next election under § 14-43-316 or when the offices are vacant.

(3) When one (1) person assumes the duties of both clerk and treasurer, the position shall not be separated during the elected clerk-treasurer's term unless the position is vacant.

(b) The term of office for these positions, combined or separate, is four (4) years.

Amended by Act 2019, No. 336,§ 2, eff. 7/24/2019.

Acts 1965, No. 484, § 4; A.S.A. 1947, § 19-1015.2; Acts 2001, No. 364, § 2.
Ark. Code Ann. § 14-264-105 — AR Code / Title 14 / Chapter 264 / Section 14-264-105
Commissioners - Rules and regulations - Reports
Status: in_force

(a) (1) The commissioners shall have the authority to adopt such rules and regulations as they may deem necessary and expedient for the proper operation and management of the hospital and shall have the authority to alter, change, or amend the rules and regulations at their discretion. (2) The commissioners shall have the right to adopt and enforce standards for the operation and management of the hospital including the right to apply for and accept membership in accredited hospital societies and organizations and to comply with, and enforce compliance with, the rules and regulations thereof. However, nothing contained in this subsection shall be construed to authorize the adoption of standards less than the minimum standards required by the laws of the State of Arkansas for the operation or management of hospitals coming under the provisions of this chapter. (b) (1) The commissioners shall submit reports, beginning three (3) months after they take their oath of office and thereafter at such periods as the city council may direct, reporting in full on the construction and operations, including an accounting of receipts and disbursements, to the mayor and city council. They shall furnish such other and further reports, data, and information as may be requested by the mayor or city council. (2) The reports to the mayor and city council with respect to receipts and disbursements shall be certified by the commissioners as correct. (3) The commissioners shall further submit an annual audit of the operations of the hospital to the mayor and city council. The fiscal year shall be determined by the mayor and city council. Acts 1947, No. 322, §§ 7, 8; A.S.A. 1947, §§ 19-4707, 19-4708.

(a) (1) The commissioners shall have the authority to adopt such rules and regulations as they may deem necessary and expedient for the proper operation and management of the hospital and shall have the authority to alter, change, or amend the rules and regulations at their discretion. (2) The commissioners shall have the right to adopt and enforce standards for the operation and management of the hospital including the right to apply for and accept membership in accredited hospital societies and organizations and to comply with, and enforce compliance with, the rules and regulations thereof. However, nothing contained in this subsection shall be construed to authorize the adoption of standards less than the minimum standards required by the laws of the State of Arkansas for the operation or management of hospitals coming under the provisions of this chapter.

(1) The commissioners shall have the authority to adopt such rules and regulations as they may deem necessary and expedient for the proper operation and management of the hospital and shall have the authority to alter, change, or amend the rules and regulations at their discretion.

(2) The commissioners shall have the right to adopt and enforce standards for the operation and management of the hospital including the right to apply for and accept membership in accredited hospital societies and organizations and to comply with, and enforce compliance with, the rules and regulations thereof. However, nothing contained in this subsection shall be construed to authorize the adoption of standards less than the minimum standards required by the laws of the State of Arkansas for the operation or management of hospitals coming under the provisions of this chapter.

(b) (1) The commissioners shall submit reports, beginning three (3) months after they take their oath of office and thereafter at such periods as the city council may direct, reporting in full on the construction and operations, including an accounting of receipts and disbursements, to the mayor and city council. They shall furnish such other and further reports, data, and information as may be requested by the mayor or city council. (2) The reports to the mayor and city council with respect to receipts and disbursements shall be certified by the commissioners as correct. (3) The commissioners shall further submit an annual audit of the operations of the hospital to the mayor and city council. The fiscal year shall be determined by the mayor and city council.

(1) The commissioners shall submit reports, beginning three (3) months after they take their oath of office and thereafter at such periods as the city council may direct, reporting in full on the construction and operations, including an accounting of receipts and disbursements, to the mayor and city council. They shall furnish such other and further reports, data, and information as may be requested by the mayor or city council.

(2) The reports to the mayor and city council with respect to receipts and disbursements shall be certified by the commissioners as correct.

(3) The commissioners shall further submit an annual audit of the operations of the hospital to the mayor and city council. The fiscal year shall be determined by the mayor and city council.

Acts 1947, No. 322, §§ 7, 8; A.S.A. 1947, §§ 19-4707, 19-4708.
Ark. Code Ann. § 14-386-406 — AR Code / Title 14 / Chapter 386 / Subchapter 4 / Section 14-386-406
[Repealed]
Status: repealed

Repealed by Act 2023, No. 594,§ 9, eff. 8/1/2023. Acts 1943, No. 16, § 7; A.S.A. 1947, § 78-1343.

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

Acts 1943, No. 16, § 7; A.S.A. 1947, § 78-1343.
Ark. Code Ann. § 14-47-138 — AR Code / Title 14 / Chapter 47 / Section 14-47-138
Competitive bidding required
Status: in_force

(a) (1) Before making a purchase of or contract for supplies, materials, or equipment and before obligating the city under a contract for the performance of services or for the construction of municipal improvements in which the anticipated cost to the city of the transaction exceeds the maximum amount established by the board of directors under the authority of § 14-47-120 , opportunity for competitive bidding shall be given under such rules and regulations as the board may prescribe by ordinance, and the contract shall be consummated only on a bid approved by the city manager and by the board. (2) Competitive bids may be accepted in the form of a written bid or by electronic media. (b) The board, by ordinance, may waive the requirement of competitive bidding in exceptional situations where this procedure is not feasible, but lacking such exceptional situations, the board may not except any particular contract, purchase, or sale from the requirement of competitive bidding. (c) All purchase and sale records of the city shall be open to public inspection. Amended by Act 2017, No. 170,§ 1, eff. 8/1/2017. Acts 1921, No. 99, § 16; 1957, No. 8, § 10; A.S.A. 1947, § 19-716.

(a) (1) Before making a purchase of or contract for supplies, materials, or equipment and before obligating the city under a contract for the performance of services or for the construction of municipal improvements in which the anticipated cost to the city of the transaction exceeds the maximum amount established by the board of directors under the authority of § 14-47-120 , opportunity for competitive bidding shall be given under such rules and regulations as the board may prescribe by ordinance, and the contract shall be consummated only on a bid approved by the city manager and by the board. (2) Competitive bids may be accepted in the form of a written bid or by electronic media.

(1) Before making a purchase of or contract for supplies, materials, or equipment and before obligating the city under a contract for the performance of services or for the construction of municipal improvements in which the anticipated cost to the city of the transaction exceeds the maximum amount established by the board of directors under the authority of § 14-47-120 , opportunity for competitive bidding shall be given under such rules and regulations as the board may prescribe by ordinance, and the contract shall be consummated only on a bid approved by the city manager and by the board.

(2) Competitive bids may be accepted in the form of a written bid or by electronic media.

(b) The board, by ordinance, may waive the requirement of competitive bidding in exceptional situations where this procedure is not feasible, but lacking such exceptional situations, the board may not except any particular contract, purchase, or sale from the requirement of competitive bidding.

(c) All purchase and sale records of the city shall be open to public inspection.

Amended by Act 2017, No. 170,§ 1, eff. 8/1/2017.

Acts 1921, No. 99, § 16; 1957, No. 8, § 10; A.S.A. 1947, § 19-716.
Ark. Code Ann. § 14-168-314 — AR Code / Title 14 / Chapter 168 / Subchapter 3 / Section 14-168-314
Bonds generally
Status: in_force

(a) (1) Bonds may be issued for project costs which may include interest prior to and during the carrying out of a project and for a reasonable time thereafter, with such reserves as may be required by any agreement securing the bonds and all other expenses incidental to planning, carrying out, and financing the project. (2) The proceeds of bonds may also be used to reimburse the costs of any interim financing entered on behalf of the redevelopment district. (b) Bonds issued under this subchapter shall be payable solely from the tax increment or other revenues deposited to the credit of the special fund of the redevelopment district and shall not be deemed to be a pledge of the faith and credit of the local government. (c) Every bond issued under this subchapter shall recite on its face that it is a special obligation bond payable solely from the tax increment and other revenues pledged for its repayment. Acts 2001, No. 1197, § 15.

(a) (1) Bonds may be issued for project costs which may include interest prior to and during the carrying out of a project and for a reasonable time thereafter, with such reserves as may be required by any agreement securing the bonds and all other expenses incidental to planning, carrying out, and financing the project. (2) The proceeds of bonds may also be used to reimburse the costs of any interim financing entered on behalf of the redevelopment district.

(1) Bonds may be issued for project costs which may include interest prior to and during the carrying out of a project and for a reasonable time thereafter, with such reserves as may be required by any agreement securing the bonds and all other expenses incidental to planning, carrying out, and financing the project.

(2) The proceeds of bonds may also be used to reimburse the costs of any interim financing entered on behalf of the redevelopment district.

(b) Bonds issued under this subchapter shall be payable solely from the tax increment or other revenues deposited to the credit of the special fund of the redevelopment district and shall not be deemed to be a pledge of the faith and credit of the local government.

(c) Every bond issued under this subchapter shall recite on its face that it is a special obligation bond payable solely from the tax increment and other revenues pledged for its repayment.

Acts 2001, No. 1197, § 15.
Ark. Code Ann. § 14-56-505 — AR Code / Title 14 / Chapter 56 / Subchapter 5 / Section 14-56-505
Purpose of commission
Status: in_force

The general purpose of a metropolitan or regional planning commission shall be to make those studies and plans for the development of the metropolitan area or region that will: (1) Guide the unified development of the area; (2) Eliminate planning duplication; (3) Promote economy and efficiency in the coordinated development of the area; and (4) Promote the general welfare and prosperity of its people. Acts 1955, No. 26, § 2; A.S.A. 1947, § 19-2821.

The general purpose of a metropolitan or regional planning commission shall be to make those studies and plans for the development of the metropolitan area or region that will:

(1) Guide the unified development of the area;

(2) Eliminate planning duplication;

(3) Promote economy and efficiency in the coordinated development of the area; and

(4) Promote the general welfare and prosperity of its people.

Acts 1955, No. 26, § 2; A.S.A. 1947, § 19-2821.
Ark. Code Ann. § 14-40-1902 — AR Code / Title 14 / Chapter 40 / Subchapter 19 / Section 14-40-1902
Hearing and determination
Status: in_force

(a) Upon the filing of the petition, the county court shall set a date for hearing thereon, not less than fifteen (15) days nor more than thirty (30) days after the first publication of notice of the filing of the petition. Notice of the filing shall be published once each week for not less than two (2) weeks in a newspaper having a general circulation in the city or incorporated town. (b) (1) After hearing the petition, if the court shall be satisfied that the designated area or territory has not been recognized by city or incorporated town officials and has not been assessed for taxation as a part of the city or incorporated town for more than ten (10) years, that it is no longer suitable for urban development, that the territory to be excluded is accurately described, and that the welfare of the inhabitants and property owners of both the city or incorporated town and of the area or territory affected will be best served, it shall make an order excluding designated area or territory described in the petition or such portions thereof as it determines should be so excluded from the limits of the city or incorporated town and remitting it back to the county. (2) The clerk of the county shall certify a copy of the order to the recorder of the county, to be recorded by him or her, and shall likewise cause a certified copy to be forwarded to the Secretary of State, to be otherwise filed as provided by law. Acts 1961, No. 92, § 2; A.S.A. 1947, § 19-326.

(a) Upon the filing of the petition, the county court shall set a date for hearing thereon, not less than fifteen (15) days nor more than thirty (30) days after the first publication of notice of the filing of the petition. Notice of the filing shall be published once each week for not less than two (2) weeks in a newspaper having a general circulation in the city or incorporated town.

(b) (1) After hearing the petition, if the court shall be satisfied that the designated area or territory has not been recognized by city or incorporated town officials and has not been assessed for taxation as a part of the city or incorporated town for more than ten (10) years, that it is no longer suitable for urban development, that the territory to be excluded is accurately described, and that the welfare of the inhabitants and property owners of both the city or incorporated town and of the area or territory affected will be best served, it shall make an order excluding designated area or territory described in the petition or such portions thereof as it determines should be so excluded from the limits of the city or incorporated town and remitting it back to the county. (2) The clerk of the county shall certify a copy of the order to the recorder of the county, to be recorded by him or her, and shall likewise cause a certified copy to be forwarded to the Secretary of State, to be otherwise filed as provided by law.

(1) After hearing the petition, if the court shall be satisfied that the designated area or territory has not been recognized by city or incorporated town officials and has not been assessed for taxation as a part of the city or incorporated town for more than ten (10) years, that it is no longer suitable for urban development, that the territory to be excluded is accurately described, and that the welfare of the inhabitants and property owners of both the city or incorporated town and of the area or territory affected will be best served, it shall make an order excluding designated area or territory described in the petition or such portions thereof as it determines should be so excluded from the limits of the city or incorporated town and remitting it back to the county.

(2) The clerk of the county shall certify a copy of the order to the recorder of the county, to be recorded by him or her, and shall likewise cause a certified copy to be forwarded to the Secretary of State, to be otherwise filed as provided by law.

Acts 1961, No. 92, § 2; A.S.A. 1947, § 19-326.
Ark. Code Ann. § 14-184-104 — AR Code / Title 14 / Chapter 184 / Subchapter 1 / Section 14-184-104
Definitions
Status: in_force

As used in this subchapter, unless the context otherwise requires: (1) "Acquire" means obtain property rights by gift, purchase, devise, bequest, eminent domain, lease, sublease, assignment of lease, or any combination or variant of these means; (2) "Assessed value" means value as assessed for ad valorem property tax purposes; (3) "Board" means the board of commissioners appointed; (4) "District" means the central business improvement district created by ordinance of the municipality; (5) "Governing body" means the city council, board of directors, commission, or other municipal body exercising general legislative power in the municipality; (6) "Municipality" means any city having the population required by § 14-184-107 ; (7) "Owner" means record owner in fee simple; (8) "Plan or plan of improvement" means the general design plan, including any amendments to it that may be made from time to time of the proposed improvements in the district. Acts 1973, No. 162, § 3; 1975, No. 402, § 1; A.S.A. 1947, § 20-1602.

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

(1) "Acquire" means obtain property rights by gift, purchase, devise, bequest, eminent domain, lease, sublease, assignment of lease, or any combination or variant of these means;

(2) "Assessed value" means value as assessed for ad valorem property tax purposes;

(3) "Board" means the board of commissioners appointed;

(4) "District" means the central business improvement district created by ordinance of the municipality;

(5) "Governing body" means the city council, board of directors, commission, or other municipal body exercising general legislative power in the municipality;

(6) "Municipality" means any city having the population required by § 14-184-107 ;

(7) "Owner" means record owner in fee simple;

(8) "Plan or plan of improvement" means the general design plan, including any amendments to it that may be made from time to time of the proposed improvements in the district.

Acts 1973, No. 162, § 3; 1975, No. 402, § 1; A.S.A. 1947, § 20-1602.
Ark. Code Ann. § 14-86-2004 — AR Code / Title 14 / Chapter 86 / Subchapter 20 / Section 14-86-2004
Reports of findings
Status: in_force

(a) A full and complete report of the findings of an audit under this subchapter, together with a synopsis of the indebtedness of the district, shall be filed in the office of the Department of Finance and Administration. (b) (1) A copy of the report of the findings of the audit shall be filed in the office of the county clerk of the county in which the audit is made and shall be there kept as a public document. (2) If the district is composed of territory lying in two (2) or more counties, a copy of the report of the audit shall be filed in the office of the county clerk of all of the counties. (c) A copy of the report of the findings of the audit shall also be delivered to the commissioners of the district. Acts 1923, No. 605, § 3.

(a) A full and complete report of the findings of an audit under this subchapter, together with a synopsis of the indebtedness of the district, shall be filed in the office of the Department of Finance and Administration.

(b) (1) A copy of the report of the findings of the audit shall be filed in the office of the county clerk of the county in which the audit is made and shall be there kept as a public document. (2) If the district is composed of territory lying in two (2) or more counties, a copy of the report of the audit shall be filed in the office of the county clerk of all of the counties.

(1) A copy of the report of the findings of the audit shall be filed in the office of the county clerk of the county in which the audit is made and shall be there kept as a public document.

(2) If the district is composed of territory lying in two (2) or more counties, a copy of the report of the audit shall be filed in the office of the county clerk of all of the counties.

(c) A copy of the report of the findings of the audit shall also be delivered to the commissioners of the district.

Acts 1923, No. 605, § 3.
Ark. Code Ann. § 14-232-113 — AR Code / Title 14 / Chapter 232 / Section 14-232-113
Eminent domain
Status: in_force

(a) In the event that necessary lands needed for the accomplishment of the purposes authorized by this chapter cannot be acquired by negotiation, any county or municipality is authorized to acquire the needed lands by condemnation proceedings under the power of eminent domain. (b) Such proceedings may be exercised in the manner now provided for taking private property for rights-of-way for railroads as set forth by §§ 18-15-1202 - 18-15-1207 , or in the manner provided by §§ 18-15-301 - 18-15-307 , or pursuant to any other applicable statutory provisions enacted for the exercise of the power of eminent domain by the various counties or municipalities in the State of Arkansas. Acts 1971, No. 238, § 12; A.S.A. 1947, § 82-2724.

(a) In the event that necessary lands needed for the accomplishment of the purposes authorized by this chapter cannot be acquired by negotiation, any county or municipality is authorized to acquire the needed lands by condemnation proceedings under the power of eminent domain.

(b) Such proceedings may be exercised in the manner now provided for taking private property for rights-of-way for railroads as set forth by §§ 18-15-1202 - 18-15-1207 , or in the manner provided by §§ 18-15-301 - 18-15-307 , or pursuant to any other applicable statutory provisions enacted for the exercise of the power of eminent domain by the various counties or municipalities in the State of Arkansas.

Acts 1971, No. 238, § 12; A.S.A. 1947, § 82-2724.
Ark. Code Ann. § 14-234-806 — AR Code / Title 14 / Chapter 234 / Subchapter 8 / Section 14-234-806
Rules
Status: in_force

The Arkansas Natural Resources Commission shall promulgate rules necessary to implement this subchapter. Added by Act 2021, No. 605,§ 1, eff. 7/28/2021.

The Arkansas Natural Resources Commission shall promulgate rules necessary to implement this subchapter.

Added by Act 2021, No. 605,§ 1, eff. 7/28/2021.
Ark. Code Ann. § 14-57-304 — AR Code / Title 14 / Chapter 57 / Subchapter 3 / Section 14-57-304
Permit required
Status: in_force

(a) No person, firm, corporation, or association shall engage in or carry on the business referred to in § 14-57-302 in cities of the first or second class without first procuring from the governing body of the municipality in which it is proposed to operate a permit so to do. (b) Governing bodies of these cities are authorized to grant or to refuse these permits. Acts 1939, No. 213, § 4; 1947, No. 392, § 2; A.S.A. 1947, § 19-3515.

(a) No person, firm, corporation, or association shall engage in or carry on the business referred to in § 14-57-302 in cities of the first or second class without first procuring from the governing body of the municipality in which it is proposed to operate a permit so to do.

(b) Governing bodies of these cities are authorized to grant or to refuse these permits.

Acts 1939, No. 213, § 4; 1947, No. 392, § 2; A.S.A. 1947, § 19-3515.
Ark. Code Ann. § 14-54-1306 — AR Code / Title 14 / Chapter 54 / Subchapter 13 / Section 14-54-1306
Property used for activities
Status: in_force

Any corporation, board, or body designated as given charge of a recreation program is authorized to conduct its activities on: (1) Property under its custody and management; (2) Other public property under the custody of any other public organization, body, or board, with the consent of the corporations, bodies, or boards; and (3) Private property, with the consent of its owners. Acts 1941, No. 291, § 3; A.S.A. 1947, § 19-3603.

Any corporation, board, or body designated as given charge of a recreation program is authorized to conduct its activities on:

(1) Property under its custody and management;

(2) Other public property under the custody of any other public organization, body, or board, with the consent of the corporations, bodies, or boards; and

(3) Private property, with the consent of its owners.

Acts 1941, No. 291, § 3; A.S.A. 1947, § 19-3603.
Ark. Code Ann. § 14-40-501 — AR Code / Title 14 / Chapter 40 / Subchapter 5 / Section 14-40-501
Authority - Exceptions
Status: in_force

(a) (1) (A) (i) Whenever the incorporated limits of a municipality have completely surrounded an unincorporated area, the governing body of the municipality may propose an ordinance calling for the annexation of the land surrounded by the municipality. (ii) Subdivision (a)(1)(A)(i) of this section includes situations in which the incorporated limits of a municipality have surrounded an unincorporated area on only three (3) sides because the fourth side is a boundary line with another state, a military base, a state park, a national forest, a lake, or a river. (B) If the incorporated limits of two (2) or more municipalities have completely surrounded an unincorporated area, the governing body of the municipality with the greater distance of city limits adjoining the unincorporated area's perimeter may propose an ordinance calling for the annexation of the land surrounded by the municipalities, unless it is agreed by the adjoining municipalities that another of the adjoining municipalities should propose an ordinance calling for the annexation. (2) The ordinance will provide a legal description of the land to be annexed and describe generally the services to be extended to the area to be annexed. (b) (1) The unincorporated area to be annexed shall comply with the standards for lands qualifying for annexation which are set forth in § 14-40-302 . (2) Privately owned lakes exceeding six (6) acres of water surface which are used exclusively for recreational purposes and lands adjacent to them not exceeding twenty (20) acres in size which are used exclusively for recreational purposes in relation to the lake shall not qualify for annexation under the provisions of this subchapter. Amended by Act 2015, No. 109,§ 1, eff. 7/22/2015. Amended by Act 2013, No. 1243,§ 1, eff. 8/16/2013. Acts 1979, No. 314, § 1; A.S.A. 1947, § 19-337; Acts 2005, No. 1819, § 1; 2007, No. 150, § 1.

(a) (1) (A) (i) Whenever the incorporated limits of a municipality have completely surrounded an unincorporated area, the governing body of the municipality may propose an ordinance calling for the annexation of the land surrounded by the municipality. (ii) Subdivision (a)(1)(A)(i) of this section includes situations in which the incorporated limits of a municipality have surrounded an unincorporated area on only three (3) sides because the fourth side is a boundary line with another state, a military base, a state park, a national forest, a lake, or a river. (B) If the incorporated limits of two (2) or more municipalities have completely surrounded an unincorporated area, the governing body of the municipality with the greater distance of city limits adjoining the unincorporated area's perimeter may propose an ordinance calling for the annexation of the land surrounded by the municipalities, unless it is agreed by the adjoining municipalities that another of the adjoining municipalities should propose an ordinance calling for the annexation. (2) The ordinance will provide a legal description of the land to be annexed and describe generally the services to be extended to the area to be annexed.

(1) (A) (i) Whenever the incorporated limits of a municipality have completely surrounded an unincorporated area, the governing body of the municipality may propose an ordinance calling for the annexation of the land surrounded by the municipality. (ii) Subdivision (a)(1)(A)(i) of this section includes situations in which the incorporated limits of a municipality have surrounded an unincorporated area on only three (3) sides because the fourth side is a boundary line with another state, a military base, a state park, a national forest, a lake, or a river. (B) If the incorporated limits of two (2) or more municipalities have completely surrounded an unincorporated area, the governing body of the municipality with the greater distance of city limits adjoining the unincorporated area's perimeter may propose an ordinance calling for the annexation of the land surrounded by the municipalities, unless it is agreed by the adjoining municipalities that another of the adjoining municipalities should propose an ordinance calling for the annexation.

(A) (i) Whenever the incorporated limits of a municipality have completely surrounded an unincorporated area, the governing body of the municipality may propose an ordinance calling for the annexation of the land surrounded by the municipality. (ii) Subdivision (a)(1)(A)(i) of this section includes situations in which the incorporated limits of a municipality have surrounded an unincorporated area on only three (3) sides because the fourth side is a boundary line with another state, a military base, a state park, a national forest, a lake, or a river.

(i) Whenever the incorporated limits of a municipality have completely surrounded an unincorporated area, the governing body of the municipality may propose an ordinance calling for the annexation of the land surrounded by the municipality.

(ii) Subdivision (a)(1)(A)(i) of this section includes situations in which the incorporated limits of a municipality have surrounded an unincorporated area on only three (3) sides because the fourth side is a boundary line with another state, a military base, a state park, a national forest, a lake, or a river.

(B) If the incorporated limits of two (2) or more municipalities have completely surrounded an unincorporated area, the governing body of the municipality with the greater distance of city limits adjoining the unincorporated area's perimeter may propose an ordinance calling for the annexation of the land surrounded by the municipalities, unless it is agreed by the adjoining municipalities that another of the adjoining municipalities should propose an ordinance calling for the annexation.

(2) The ordinance will provide a legal description of the land to be annexed and describe generally the services to be extended to the area to be annexed.

(b) (1) The unincorporated area to be annexed shall comply with the standards for lands qualifying for annexation which are set forth in § 14-40-302 . (2) Privately owned lakes exceeding six (6) acres of water surface which are used exclusively for recreational purposes and lands adjacent to them not exceeding twenty (20) acres in size which are used exclusively for recreational purposes in relation to the lake shall not qualify for annexation under the provisions of this subchapter.

(1) The unincorporated area to be annexed shall comply with the standards for lands qualifying for annexation which are set forth in § 14-40-302 .

(2) Privately owned lakes exceeding six (6) acres of water surface which are used exclusively for recreational purposes and lands adjacent to them not exceeding twenty (20) acres in size which are used exclusively for recreational purposes in relation to the lake shall not qualify for annexation under the provisions of this subchapter.

Amended by Act 2015, No. 109,§ 1, eff. 7/22/2015.

Amended by Act 2013, No. 1243,§ 1, eff. 8/16/2013.

Acts 1979, No. 314, § 1; A.S.A. 1947, § 19-337; Acts 2005, No. 1819, § 1; 2007, No. 150, § 1.
Ark. Code Ann. § 14-88-405 — AR Code / Title 14 / Chapter 88 / Subchapter 4 / Section 14-88-405
City improvement collector
Status: in_force

(a) The city councils of the cities of the first class and cities of the second class may designate and appoint someone to collect all of the city improvement taxes, to be known as "city improvement collector". (b) When so appointed by the city council, the city improvement collector shall have exclusive authority to collect the taxes in all improvement districts lying wholly or partially within the city, except such taxes as are collected by the regular county tax collector. (c) The city improvement collector may or may not be a city official. (d) The city improvement collector shall receive such remuneration as shall be fixed by the city council. (e) The city improvement collector shall give a bond for the faithful discharge of his or her duties as approved by the city council. (f) The city improvement collector's term of office shall be fixed by the city council. (g) The city improvement collector shall maintain an office or place of business open at all reasonable hours. (h) (1) When a city improvement collector has been appointed under this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the city improvement collector all books and records in their possession pertaining to the collections. (2) Anyone failing to comply with this subsection is guilty of a violation and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500). Amended by Act 2023, No. 203,§ 19, eff. 8/1/2023. Acts 1935, No. 78, §§ 1, 2; Pope's Dig., §§ 7340, 7341, 9663, 9664; A.S.A. 1947, §§ 20-126, 20-127.

(a) The city councils of the cities of the first class and cities of the second class may designate and appoint someone to collect all of the city improvement taxes, to be known as "city improvement collector".

(b) When so appointed by the city council, the city improvement collector shall have exclusive authority to collect the taxes in all improvement districts lying wholly or partially within the city, except such taxes as are collected by the regular county tax collector.

(c) The city improvement collector may or may not be a city official.

(d) The city improvement collector shall receive such remuneration as shall be fixed by the city council.

(e) The city improvement collector shall give a bond for the faithful discharge of his or her duties as approved by the city council.

(f) The city improvement collector's term of office shall be fixed by the city council.

(g) The city improvement collector shall maintain an office or place of business open at all reasonable hours.

(h) (1) When a city improvement collector has been appointed under this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the city improvement collector all books and records in their possession pertaining to the collections. (2) Anyone failing to comply with this subsection is guilty of a violation and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).

(1) When a city improvement collector has been appointed under this section and has qualified by giving bond, it shall be the duty of all persons at that time who are collecting such taxes to at once turn over to the city improvement collector all books and records in their possession pertaining to the collections.

(2) Anyone failing to comply with this subsection is guilty of a violation and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).

Amended by Act 2023, No. 203,§ 19, eff. 8/1/2023.

Acts 1935, No. 78, §§ 1, 2; Pope's Dig., §§ 7340, 7341, 9663, 9664; A.S.A. 1947, §§ 20-126, 20-127.
Ark. Code Ann. § 14-117-426 — AR Code / Title 14 / Chapter 117 / Subchapter 4 / Section 14-117-426
Trial procedure - Sale of land to district
Status: in_force

(a) Suits for collection of taxes shall be conducted in the name of the district and in accordance with the practice and proceedings of chancery or circuit courts in this state, except as herein otherwise provided, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of § 16-65-403 [repealed] 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 this assessment and these tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, 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) However, no informality or irregularity in holding any of the meetings provided for herein, or valuation, assessment of the lands, in the name of the owners, or the number of acres therein shall be a valid defense to the action. (f) In any case where the lands are offered for sale by the commissioner, as provided by this chapter, and the sum of the tax due, together with interest, cost, and penalty, is not bid for the lands, the commissioner shall: (1) Bid the lands off in the name of the district, bidding therefor the whole amount due as aforesaid; (2) Execute his deed therefor, as in other cases under this chapter, conveying the land to the district. The deeds, when duly executed in conformity to the provisions of this chapter and recorded, shall be received as evidence in all cases, showing an indefeasible title in the purchasers, unassailable in either law or equity. Acts 1949, No. 329, § 30; A.S.A. 1947, § 21-930.

(a) Suits for collection of taxes shall be conducted in the name of the district and in accordance with the practice and proceedings of chancery or circuit courts in this state, except as herein otherwise provided, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of § 16-65-403 [repealed] 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 this assessment and these tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, 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) However, no informality or irregularity in holding any of the meetings provided for herein, or valuation, assessment of the lands, in the name of the owners, or the number of acres therein shall be a valid defense to the action.

(f) In any case where the lands are offered for sale by the commissioner, as provided by this chapter, and the sum of the tax due, together with interest, cost, and penalty, is not bid for the lands, the commissioner shall: (1) Bid the lands off in the name of the district, bidding therefor the whole amount due as aforesaid; (2) Execute his deed therefor, as in other cases under this chapter, conveying the land to the district. The deeds, when duly executed in conformity to the provisions of this chapter and recorded, shall be received as evidence in all cases, showing an indefeasible title in the purchasers, unassailable in either law or equity.

(1) Bid the lands off in the name of the district, bidding therefor the whole amount due as aforesaid;

(2) Execute his deed therefor, as in other cases under this chapter, conveying the land to the district. The deeds, when duly executed in conformity to the provisions of this chapter and recorded, shall be received as evidence in all cases, showing an indefeasible title in the purchasers, unassailable in either law or equity.

Acts 1949, No. 329, § 30; A.S.A. 1947, § 21-930.
Ark. Code Ann. § 14-118-205 — AR Code / Title 14 / Chapter 118 / Subchapter 2 / Section 14-118-205
Establishment order
Status: in_force

(a) The order of the circuit court establishing the district shall have all of the force and effect of a judgment. (b) Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing and creating the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof. Any owner of property in the district may in a like manner appeal from any order refusing to establish the district. Acts 1973, No. 264, § 7; A.S.A. 1947, § 21-1020.

(a) The order of the circuit court establishing the district shall have all of the force and effect of a judgment.

(b) Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing and creating the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof. Any owner of property in the district may in a like manner appeal from any order refusing to establish the district.

Acts 1973, No. 264, § 7; A.S.A. 1947, § 21-1020.
Ark. Code Ann. § 14-361-113 — AR Code / Title 14 / Chapter 361 / Section 14-361-113
Liens
Status: in_force

To enforce the payment of any charges for repairs or improvements to, or storage or care of, any personal property made or furnished by the municipality or its agents, in connection with the operation of an airport or air navigation facility owned or operated by the municipality, the municipality shall have liens on the property, which shall be enforceable by the municipality as provided by law. Acts 1953, No. 128, § 5; A.S.A. 1947, § 74-605.

To enforce the payment of any charges for repairs or improvements to, or storage or care of, any personal property made or furnished by the municipality or its agents, in connection with the operation of an airport or air navigation facility owned or operated by the municipality, the municipality shall have liens on the property, which shall be enforceable by the municipality as provided by law.

Acts 1953, No. 128, § 5; A.S.A. 1947, § 74-605.
Ark. Code Ann. § 14-59-101 — AR Code / Title 14 / Chapter 59 / Section 14-59-101
Title
Status: in_force

This chapter shall be known and cited as the "Arkansas Municipal Accounting Law". Acts 1973, No. 159, § 1; A.S.A. 1947, § 19-5301; Acts 2011, No. 621, § 1.

This chapter shall be known and cited as the "Arkansas Municipal Accounting Law".

Acts 1973, No. 159, § 1; A.S.A. 1947, § 19-5301; Acts 2011, No. 621, § 1.
Ark. Code Ann. § 14-117-202 — AR Code / Title 14 / Chapter 117 / Subchapter 2 / Section 14-117-202
Petition for establishment - Engineer and survey - Bond
Status: in_force

(a) It shall be the duty of the court to enter upon its record an order appointing an engineer to be selected by the petitioners when a majority in number of the owners, exclusive of the owners of real property in incorporated towns or cities, of the lands or the owners of a majority in value of the lands, exclusive of the owners of real property in incorporated towns or cities, as shown by the last assessment of real property within a proposed district shall: (1) Petition the chancery or circuit court to establish a district to embrace their property: (A) Describing generally the region which it is intended shall be included within the district. (B) Setting forth: (i) The proposed name of the district; (ii) The purpose or purposes of the district; (iii) The general nature of the work to be done; (iv) The necessity of the work; (v) The feasibility of the work; and (vi) The estimated cost of the project, as then estimated by those filing the petition from information they have at the time, with reasonable detail and definiteness in order that the court may understand the purpose, utility, feasibility, and need or necessity for the project; and (2) File a good bond to pay for the expenses of survey of the proposed district, in case the district is not formed. (b) The engineer selected by the petitioners shall be a suitable person, and if not, an engineer shall be named who is satisfactory to the court. (c) The engineer shall give bond in a sum not less than one thousand dollars ($1,000) to be fixed by the court for the faithful discharge of his duties. He shall be liable upon such bonds for negligence or incompetency causing loss to the district. (d) The engineer shall forthwith proceed to make a survey and ascertain the limits of the region which would be benefited by the proposed improvements. (e) The engineer shall file with the chancery or circuit clerk a report showing the territory which will be benefited by the proposed improvements, giving a general idea of its character and expense, and making suggestions as to the proposed improvements and their location as he may deem advisable. (f) The territory need not consist of contiguous parcels of land. (g) All expenses incident to the survey and the cost of publication shall be paid by the county or counties in the ratio and proportion of benefits assessed to lands in the respective counties as the work progressed upon proper showing; but all expenses incurred by the county or counties in the creation of any district shall, upon the creation of the district, be reimbursed to the county or counties out of the proceeds of the first revenues collected by the district. Acts 1949, No. 329, § 5; 1957, No. 171, § 4; 1963, No. 37, § 1; A.S.A. 1947, § 21-905.

(a) It shall be the duty of the court to enter upon its record an order appointing an engineer to be selected by the petitioners when a majority in number of the owners, exclusive of the owners of real property in incorporated towns or cities, of the lands or the owners of a majority in value of the lands, exclusive of the owners of real property in incorporated towns or cities, as shown by the last assessment of real property within a proposed district shall: (1) Petition the chancery or circuit court to establish a district to embrace their property: (A) Describing generally the region which it is intended shall be included within the district. (B) Setting forth: (i) The proposed name of the district; (ii) The purpose or purposes of the district; (iii) The general nature of the work to be done; (iv) The necessity of the work; (v) The feasibility of the work; and (vi) The estimated cost of the project, as then estimated by those filing the petition from information they have at the time, with reasonable detail and definiteness in order that the court may understand the purpose, utility, feasibility, and need or necessity for the project; and (2) File a good bond to pay for the expenses of survey of the proposed district, in case the district is not formed.

(1) Petition the chancery or circuit court to establish a district to embrace their property: (A) Describing generally the region which it is intended shall be included within the district. (B) Setting forth: (i) The proposed name of the district; (ii) The purpose or purposes of the district; (iii) The general nature of the work to be done; (iv) The necessity of the work; (v) The feasibility of the work; and (vi) The estimated cost of the project, as then estimated by those filing the petition from information they have at the time, with reasonable detail and definiteness in order that the court may understand the purpose, utility, feasibility, and need or necessity for the project; and

(A) Describing generally the region which it is intended shall be included within the district.

(B) Setting forth: (i) The proposed name of the district; (ii) The purpose or purposes of the district; (iii) The general nature of the work to be done; (iv) The necessity of the work; (v) The feasibility of the work; and (vi) The estimated cost of the project, as then estimated by those filing the petition from information they have at the time, with reasonable detail and definiteness in order that the court may understand the purpose, utility, feasibility, and need or necessity for the project; and

(i) The proposed name of the district;

(ii) The purpose or purposes of the district;

(iii) The general nature of the work to be done;

(iv) The necessity of the work;

(v) The feasibility of the work; and

(vi) The estimated cost of the project, as then estimated by those filing the petition from information they have at the time, with reasonable detail and definiteness in order that the court may understand the purpose, utility, feasibility, and need or necessity for the project; and

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

(b) The engineer selected by the petitioners shall be a suitable person, and if not, an engineer shall be named who is satisfactory to the court.

(c) The engineer shall give bond in a sum not less than one thousand dollars ($1,000) to be fixed by the court for the faithful discharge of his duties. He shall be liable upon such bonds for negligence or incompetency causing loss to the district.

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

(e) The engineer shall file with the chancery or circuit clerk a report showing the territory which will be benefited by the proposed improvements, giving a general idea of its character and expense, and making suggestions as to the proposed improvements and their location as he may deem advisable.

(f) The territory need not consist of contiguous parcels of land.

(g) All expenses incident to the survey and the cost of publication shall be paid by the county or counties in the ratio and proportion of benefits assessed to lands in the respective counties as the work progressed upon proper showing; but all expenses incurred by the county or counties in the creation of any district shall, upon the creation of the district, be reimbursed to the county or counties out of the proceeds of the first revenues collected by the district.

Acts 1949, No. 329, § 5; 1957, No. 171, § 4; 1963, No. 37, § 1; A.S.A. 1947, § 21-905.
Ark. Code Ann. § 14-91-105 — AR Code / Title 14 / Chapter 91 / Subchapter 1 / Section 14-91-105
Injunctions
Status: in_force

No injunction shall issue to restrain the prosecution of any work contemplated by this act. Rather, any person injured shall seek his relief by proceedings at law, within the time provided, or he shall be deemed to have waived it. However, an injunction may issue where an illegal assessment shall be sought, under the color of this act, to be enforced. Acts 1881, No. 84, § 20, p. 161; C. & M. Dig., § 5740; Pope's Dig., § 7381; A.S.A. 1947, § 20-314.

No injunction shall issue to restrain the prosecution of any work contemplated by this act. Rather, any person injured shall seek his relief by proceedings at law, within the time provided, or he shall be deemed to have waived it. However, an injunction may issue where an illegal assessment shall be sought, under the color of this act, to be enforced.

Acts 1881, No. 84, § 20, p. 161; C. & M. Dig., § 5740; Pope's Dig., § 7381; A.S.A. 1947, § 20-314.
Ark. Code Ann. § 14-52-202 — AR Code / Title 14 / Chapter 52 / Subchapter 2 / Section 14-52-202
Powers and duties of police chiefs
Status: in_force

(a) The chief of police in a municipality shall execute all process directed to him or her by the mayor and shall attend by himself or herself or by someone else on the police force on the sitting of the district court to execute its orders and preserve order therein. (b) (1) The chief of police has power to appoint one (1) or more deputies from the police force, for whose official acts he or she is responsible, and by whom he or she may execute all process directed to him or her. (2) (A) He or she shall have power, by himself or herself or by deputy, to execute all process in any part of the county in which the district court is situated or in which the district court has jurisdiction. (B) The person executing process under this subdivision (b)(2) shall work in coordination with the sheriff for the unincorporated areas of the county. (3) For serving city warrants only, the chief of police or his or her deputies shall be entitled to the fees allowed to a sheriff under § 21-6-307 for similar services in similar cases. (4) All fees collected by the police chief and his or her deputies for similar services shall be deposited into the city treasury. (c) It is the chief of police's duty to suppress all riots, disturbances, and breaches of the peace. To that end he or she may call upon the citizens to assist him or her to apprehend all persons in the act of committing any offense against the laws of the state or the ordinances of the city, and he or she shall bring them immediately before the proper authority for examination or trial. (d) The chief of police has power to pursue or arrest any person fleeing from justice in any part of the state and to receive and execute any proper authority for arrest and detention of criminals fleeing or escaping from any other place or state. (e) In the discharge of his or her proper duties, the chief of police has like powers and is subject to like responsibilities as sheriffs and constables in similar cases and is required by the city council to give a bond for the faithful performance of his or her duties in a sum as the council may require. Amended by Act 2013, No. 726,§ 1, eff. 8/16/2013. Acts 1875, No. 1, § 52, p. 1; C. & M. Dig., § 7703; Pope's Dig., § 9846; A.S.A. 1947, § 19-1702; Acts 1989, No. 726, § 1.

(a) The chief of police in a municipality shall execute all process directed to him or her by the mayor and shall attend by himself or herself or by someone else on the police force on the sitting of the district court to execute its orders and preserve order therein.

(b) (1) The chief of police has power to appoint one (1) or more deputies from the police force, for whose official acts he or she is responsible, and by whom he or she may execute all process directed to him or her. (2) (A) He or she shall have power, by himself or herself or by deputy, to execute all process in any part of the county in which the district court is situated or in which the district court has jurisdiction. (B) The person executing process under this subdivision (b)(2) shall work in coordination with the sheriff for the unincorporated areas of the county. (3) For serving city warrants only, the chief of police or his or her deputies shall be entitled to the fees allowed to a sheriff under § 21-6-307 for similar services in similar cases. (4) All fees collected by the police chief and his or her deputies for similar services shall be deposited into the city treasury.

(1) The chief of police has power to appoint one (1) or more deputies from the police force, for whose official acts he or she is responsible, and by whom he or she may execute all process directed to him or her.

(2) (A) He or she shall have power, by himself or herself or by deputy, to execute all process in any part of the county in which the district court is situated or in which the district court has jurisdiction. (B) The person executing process under this subdivision (b)(2) shall work in coordination with the sheriff for the unincorporated areas of the county.

(A) He or she shall have power, by himself or herself or by deputy, to execute all process in any part of the county in which the district court is situated or in which the district court has jurisdiction.

(B) The person executing process under this subdivision (b)(2) shall work in coordination with the sheriff for the unincorporated areas of the county.

(3) For serving city warrants only, the chief of police or his or her deputies shall be entitled to the fees allowed to a sheriff under § 21-6-307 for similar services in similar cases.

(4) All fees collected by the police chief and his or her deputies for similar services shall be deposited into the city treasury.

(c) It is the chief of police's duty to suppress all riots, disturbances, and breaches of the peace. To that end he or she may call upon the citizens to assist him or her to apprehend all persons in the act of committing any offense against the laws of the state or the ordinances of the city, and he or she shall bring them immediately before the proper authority for examination or trial.

(d) The chief of police has power to pursue or arrest any person fleeing from justice in any part of the state and to receive and execute any proper authority for arrest and detention of criminals fleeing or escaping from any other place or state.

(e) In the discharge of his or her proper duties, the chief of police has like powers and is subject to like responsibilities as sheriffs and constables in similar cases and is required by the city council to give a bond for the faithful performance of his or her duties in a sum as the council may require.

Amended by Act 2013, No. 726,§ 1, eff. 8/16/2013.

Acts 1875, No. 1, § 52, p. 1; C. & M. Dig., § 7703; Pope's Dig., § 9846; A.S.A. 1947, § 19-1702; Acts 1989, No. 726, § 1.
Ark. Code Ann. § 14-120-408 — AR Code / Title 14 / Chapter 120 / Subchapter 4 / Section 14-120-408
Notice of sale of land for nonpayment of taxes in certain districts
Status: in_force

Notwithstanding the provisions of §§ 14-86-1401 - 14-86-1405 , and any other provision relating to giving notice prior to selling or filing suit for sale of lands for nonpayment of improvement district assessments, the provisions of subchapter 3 of this chapter shall be the only notice requirement applicable to any improvement district embracing lands in four (4) or more counties for selling or filing suit to sell any lands for nonpayment of improvement district assessments. Acts 1980 (1st Ex. Sess.), No. 19, § 2; A.S.A. 1947, § 21-859.1.

Notwithstanding the provisions of §§ 14-86-1401 - 14-86-1405 , and any other provision relating to giving notice prior to selling or filing suit for sale of lands for nonpayment of improvement district assessments, the provisions of subchapter 3 of this chapter shall be the only notice requirement applicable to any improvement district embracing lands in four (4) or more counties for selling or filing suit to sell any lands for nonpayment of improvement district assessments.

Acts 1980 (1st Ex. Sess.), No. 19, § 2; A.S.A. 1947, § 21-859.1.
Ark. Code Ann. § 14-164-336 — AR Code / Title 14 / Chapter 164 / Subchapter 3 / Section 14-164-336
Local Sales and Use Tax Trust Fund
Status: in_force

(a) There is created a trust fund for the remittance of local sales and use taxes collected under this subchapter which shall be known as "the Local Sales and Use Tax Trust Fund," which trust fund shall be held apart from the State Treasury by the Treasurer of State and shall be administered by the Treasurer of State as provided in this section, in addition to other duties of the Treasurer of State prescribed by law. (b) 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. (c) 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. (d) (1) With the exception of revenue derived from taxes under subdivision (d)(2) of this section, revenue derived from a tax on aviation fuel by a city or county where a regional airport, as described by the Regional Airport Act, § 14-362-101 et seq., is located shall be remitted by the Treasurer of State directly to the regional airport located within the levying city or county. (2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this section. Acts 1985, No. 871, § 9; A.S.A. 1947, § 13-1247; Acts 2007, No. 166, § 1; 2011, No. 828, § 2.

(a) There is created a trust fund for the remittance of local sales and use taxes collected under this subchapter which shall be known as "the Local Sales and Use Tax Trust Fund," which trust fund shall be held apart from the State Treasury by the Treasurer of State and shall be administered by the Treasurer of State as provided in this section, in addition to other duties of the Treasurer of State prescribed by law.

(b) 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.

(c) 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.

(d) (1) With the exception of revenue derived from taxes under subdivision (d)(2) of this section, revenue derived from a tax on aviation fuel by a city or county where a regional airport, as described by the Regional Airport Act, § 14-362-101 et seq., is located shall be remitted by the Treasurer of State directly to the regional airport located within the levying city or county. (2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this section.

(1) With the exception of revenue derived from taxes under subdivision (d)(2) of this section, revenue derived from a tax on aviation fuel by a city or county where a regional airport, as described by the Regional Airport Act, § 14-362-101 et seq., is located shall be remitted by the Treasurer of State directly to the regional airport located within the levying city or county.

(2) Revenue derived from a tax on aviation fuel in effect on December 30, 1987, is not subject to this section.

Acts 1985, No. 871, § 9; A.S.A. 1947, § 13-1247; Acts 2007, No. 166, § 1; 2011, No. 828, § 2.
Ark. Code Ann. § 14-361-107 — AR Code / Title 14 / Chapter 361 / Section 14-361-107
Operation and use privileges
Status: in_force

(a) Under Municipal Operation. In operating an airport or air navigation facility owned, leased, or controlled by a municipality, the municipality, except as may be limited by the terms and conditions of any grant, loan, or agreement pursuant to § 14-361-117 , may enter into contracts, leases, and other arrangements with any persons: (1) Granting the privilege of using or improving the airport or air navigation facility, or any portion or facility thereof, or space therein for commercial purposes; (2) Conferring the privilege of supplying goods, commodities, things, services, or facilities at that airport or air navigation facility; or (3) (A) Making available services to be furnished by the municipality or its agents at that airport or navigation facility. (B) In each case, the municipality may establish the terms and conditions and fix the charges, rentals, or fees for the privileges or services, which shall be reasonable and uniform for the same class of privilege or service and shall be established with due regard to the property and improvements used and the expenses of operation to the municipality. (b) Under Other Operation. Except as may be limited by the terms and conditions of any grant, loan, or agreement pursuant to § 14-361-117 , a municipality, by contract, lease, or other arrangement, upon a consideration fixed by it, may grant to any qualified person, for a term not to exceed forty (40) years, the privilege of operating as agent of the municipality, or otherwise, any airport owned or controlled by the municipality. No person shall be granted any authority to operate the airport other than a public airport or to enter into any contracts, leases, or other agreements in connection with the operation of the airport which the municipality might not have undertaken under subsection (a) of this section. Acts 1953, No. 128, § 4; A.S.A. 1947, § 74-604; Acts 1997, No. 334, § 1.

(a) Under Municipal Operation. In operating an airport or air navigation facility owned, leased, or controlled by a municipality, the municipality, except as may be limited by the terms and conditions of any grant, loan, or agreement pursuant to § 14-361-117 , may enter into contracts, leases, and other arrangements with any persons: (1) Granting the privilege of using or improving the airport or air navigation facility, or any portion or facility thereof, or space therein for commercial purposes; (2) Conferring the privilege of supplying goods, commodities, things, services, or facilities at that airport or air navigation facility; or (3) (A) Making available services to be furnished by the municipality or its agents at that airport or navigation facility. (B) In each case, the municipality may establish the terms and conditions and fix the charges, rentals, or fees for the privileges or services, which shall be reasonable and uniform for the same class of privilege or service and shall be established with due regard to the property and improvements used and the expenses of operation to the municipality.

(1) Granting the privilege of using or improving the airport or air navigation facility, or any portion or facility thereof, or space therein for commercial purposes;

(2) Conferring the privilege of supplying goods, commodities, things, services, or facilities at that airport or air navigation facility; or

(3) (A) Making available services to be furnished by the municipality or its agents at that airport or navigation facility. (B) In each case, the municipality may establish the terms and conditions and fix the charges, rentals, or fees for the privileges or services, which shall be reasonable and uniform for the same class of privilege or service and shall be established with due regard to the property and improvements used and the expenses of operation to the municipality.

(A) Making available services to be furnished by the municipality or its agents at that airport or navigation facility.

(B) In each case, the municipality may establish the terms and conditions and fix the charges, rentals, or fees for the privileges or services, which shall be reasonable and uniform for the same class of privilege or service and shall be established with due regard to the property and improvements used and the expenses of operation to the municipality.

(b) Under Other Operation. Except as may be limited by the terms and conditions of any grant, loan, or agreement pursuant to § 14-361-117 , a municipality, by contract, lease, or other arrangement, upon a consideration fixed by it, may grant to any qualified person, for a term not to exceed forty (40) years, the privilege of operating as agent of the municipality, or otherwise, any airport owned or controlled by the municipality. No person shall be granted any authority to operate the airport other than a public airport or to enter into any contracts, leases, or other agreements in connection with the operation of the airport which the municipality might not have undertaken under subsection (a) of this section.

Acts 1953, No. 128, § 4; A.S.A. 1947, § 74-604; Acts 1997, No. 334, § 1.
Ark. Code Ann. § 14-72-607 — AR Code / Title 14 / Chapter 72 / Subchapter 6 / Section 14-72-607
Venue
Status: in_force

For the purposes of this subchapter, when it is necessary to determine whether publication or other activity has taken place within a municipality lying in more than one (1) county, or where suit shall be filed contesting an election in the municipality, then the publication, activity, or suit shall take place in the county in which a majority of the persons living in the municipality reside. Acts 1986 (2nd Ex. Sess.), No. 2, § 6; A.S.A. 1947, § 13-1292.

For the purposes of this subchapter, when it is necessary to determine whether publication or other activity has taken place within a municipality lying in more than one (1) county, or where suit shall be filed contesting an election in the municipality, then the publication, activity, or suit shall take place in the county in which a majority of the persons living in the municipality reside.

Acts 1986 (2nd Ex. Sess.), No. 2, § 6; A.S.A. 1947, § 13-1292.
Ark. Code Ann. § 14-206-102 — AR Code / Title 14 / Chapter 206 / Section 14-206-102
Power to acquire, construct, and operate - Notice
Status: in_force

(a) When authorized by order of the Arkansas Public Service Commission, and not otherwise, a municipality shall have the power, subject to the provisions of this chapter, to acquire by purchase, to construct, and to operate a gas or electric public utility plant and equipment, or any part thereof, for the production, transmission, delivery, or furnishing of any public service. (b) (1) Any gas or electric public utility accepting or operating under any permit, license, or franchise heretofore or hereafter granted by any municipality, by acceptance of any such permit, license, or franchise, shall be deemed to have consented to a future purchase by the municipality of its distribution property located within the boundaries of the municipality which is actually used and useful for the convenience of the public: (A) Upon the municipality's compliance with the requirements and conditions set forth in this chapter; and (B) Upon receipt by the gas or electric public utility of the payment by payment by the municipality of the purchase price as determined in accordance with the provisions of this chapter. (2) However, the purchase price for the gas or electric public utility property shall be no less than the just compensation and damages to which the gas or electric public utility would otherwise be entitled under the constitution of this state or that of the United States. (c) (1) By accepting or operating under any such permit, license, or franchise, the gas or electric public utility shall thereby be deemed to have waived the right of the necessity of the taking, to be established by the verdict of a jury, and to have waived all other procedural remedies and rights relative to condemnation, except such rights and remedies as are provided in this chapter. (2) However, the municipality shall give the gas or electric public utility not less than ninety (90) days' written notice of its intention to make the purchase prior to taking any action to acquire those properties under this chapter. Acts 1987, No. 110, § 1.

(a) When authorized by order of the Arkansas Public Service Commission, and not otherwise, a municipality shall have the power, subject to the provisions of this chapter, to acquire by purchase, to construct, and to operate a gas or electric public utility plant and equipment, or any part thereof, for the production, transmission, delivery, or furnishing of any public service.

(b) (1) Any gas or electric public utility accepting or operating under any permit, license, or franchise heretofore or hereafter granted by any municipality, by acceptance of any such permit, license, or franchise, shall be deemed to have consented to a future purchase by the municipality of its distribution property located within the boundaries of the municipality which is actually used and useful for the convenience of the public: (A) Upon the municipality's compliance with the requirements and conditions set forth in this chapter; and (B) Upon receipt by the gas or electric public utility of the payment by payment by the municipality of the purchase price as determined in accordance with the provisions of this chapter. (2) However, the purchase price for the gas or electric public utility property shall be no less than the just compensation and damages to which the gas or electric public utility would otherwise be entitled under the constitution of this state or that of the United States.

(1) Any gas or electric public utility accepting or operating under any permit, license, or franchise heretofore or hereafter granted by any municipality, by acceptance of any such permit, license, or franchise, shall be deemed to have consented to a future purchase by the municipality of its distribution property located within the boundaries of the municipality which is actually used and useful for the convenience of the public: (A) Upon the municipality's compliance with the requirements and conditions set forth in this chapter; and (B) Upon receipt by the gas or electric public utility of the payment by payment by the municipality of the purchase price as determined in accordance with the provisions of this chapter.

(A) Upon the municipality's compliance with the requirements and conditions set forth in this chapter; and

(B) Upon receipt by the gas or electric public utility of the payment by payment by the municipality of the purchase price as determined in accordance with the provisions of this chapter.

(2) However, the purchase price for the gas or electric public utility property shall be no less than the just compensation and damages to which the gas or electric public utility would otherwise be entitled under the constitution of this state or that of the United States.

(c) (1) By accepting or operating under any such permit, license, or franchise, the gas or electric public utility shall thereby be deemed to have waived the right of the necessity of the taking, to be established by the verdict of a jury, and to have waived all other procedural remedies and rights relative to condemnation, except such rights and remedies as are provided in this chapter. (2) However, the municipality shall give the gas or electric public utility not less than ninety (90) days' written notice of its intention to make the purchase prior to taking any action to acquire those properties under this chapter.

(1) By accepting or operating under any such permit, license, or franchise, the gas or electric public utility shall thereby be deemed to have waived the right of the necessity of the taking, to be established by the verdict of a jury, and to have waived all other procedural remedies and rights relative to condemnation, except such rights and remedies as are provided in this chapter.

(2) However, the municipality shall give the gas or electric public utility not less than ninety (90) days' written notice of its intention to make the purchase prior to taking any action to acquire those properties under this chapter.

Acts 1987, No. 110, § 1.
Ark. Code Ann. § 14-49-203 — AR Code / Title 14 / Chapter 49 / Subchapter 2 / Section 14-49-203
Organizational meeting
Status: in_force

(a) The commissioners named as provided in this chapter shall meet and organize. (b) The commissioner who shall be elected for a term of two (2) years shall act as chair. Acts 1937, No. 322, § 2; A.S.A. 1947, § 19-1302.

(a) The commissioners named as provided in this chapter shall meet and organize.

(b) The commissioner who shall be elected for a term of two (2) years shall act as chair.

Acts 1937, No. 322, § 2; A.S.A. 1947, § 19-1302.
Ark. Code Ann. § 14-184-107 — AR Code / Title 14 / Chapter 184 / Subchapter 1 / Section 14-184-107
Authority to create districts
Status: in_force

The governing body of any first-class or second-class municipality of the state is authorized to create, by ordinance, one (1) or more central business improvement districts in the manner and for the purposes provided in this subchapter. Acts 1973, No. 162, § 4; 1975, No. 402, § 2; 1975, No. 1009, § 1; 1977, No. 530, § 1; 1981, No. 3, § 1; A.S.A. 1947, § 20-1603.

The governing body of any first-class or second-class municipality of the state is authorized to create, by ordinance, one (1) or more central business improvement districts in the manner and for the purposes provided in this subchapter.

Acts 1973, No. 162, § 4; 1975, No. 402, § 2; 1975, No. 1009, § 1; 1977, No. 530, § 1; 1981, No. 3, § 1; A.S.A. 1947, § 20-1603.
Ark. Code Ann. § 14-120-240 — AR Code / Title 14 / Chapter 120 / Subchapter 2 / Section 14-120-240
Lithographing and registration of bonds
Status: in_force

(a) The bonds shall be lithographed with such devices for identification and to prevent imitation as the board of directors may think proper. (b) The secretary shall register the bonds in a book to be kept for that purpose as the bonds are issued, stating therein the date, letter, number, amount and place of payment, to whom issued and sold, of each bond, and shall take a receipt from the person to whom each of the bonds is delivered. (c) The treasurer of the board shall keep a like register and shall show all bonds paid or taken up by the board. The register shall show when and to whom payment was made, and no bond or coupon paid or taken up by the board shall again be issued, but shall be cancelled by the treasurer and punched with an instrument provided for that purpose. Acts 1937, No. 67, § 16, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.9.

(a) The bonds shall be lithographed with such devices for identification and to prevent imitation as the board of directors may think proper.

(b) The secretary shall register the bonds in a book to be kept for that purpose as the bonds are issued, stating therein the date, letter, number, amount and place of payment, to whom issued and sold, of each bond, and shall take a receipt from the person to whom each of the bonds is delivered.

(c) The treasurer of the board shall keep a like register and shall show all bonds paid or taken up by the board. The register shall show when and to whom payment was made, and no bond or coupon paid or taken up by the board shall again be issued, but shall be cancelled by the treasurer and punched with an instrument provided for that purpose.

Acts 1937, No. 67, § 16, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.9.
Ark. Code Ann. § 14-57-501 — AR Code / Title 14 / Chapter 57 / Subchapter 5 / Section 14-57-501
Authority to install
Status: in_force

Cities of the first and second class are authorized, upon the passage of a municipal ordinance, to install parking meters on the streets and other municipally owned property of the city. Acts 1953, No. 89, § 1; A.S.A. 1947, § 19-3533.

Cities of the first and second class are authorized, upon the passage of a municipal ordinance, to install parking meters on the streets and other municipally owned property of the city.

Acts 1953, No. 89, § 1; A.S.A. 1947, § 19-3533.
Ark. Code Ann. § 14-91-305 — AR Code / Title 14 / Chapter 91 / Subchapter 3 / Section 14-91-305
Assistance by municipality
Status: in_force

(a) The municipality in which a municipal levee or flood control district is located may enter into contracts with, and give assurances to, the federal government, or any of its agencies, that the municipality, on completion of the project, will operate and maintain it. (b) The municipality may, from its own funds, assist the district and it may also donate to the district, by proper conveyance, any land belonging to the municipality reasonably necessary or desirable for the construction, maintenance, and operation of the project. Acts 1947, No. 23, § 1; A.S.A. 1947, § 20-334.

(a) The municipality in which a municipal levee or flood control district is located may enter into contracts with, and give assurances to, the federal government, or any of its agencies, that the municipality, on completion of the project, will operate and maintain it.

(b) The municipality may, from its own funds, assist the district and it may also donate to the district, by proper conveyance, any land belonging to the municipality reasonably necessary or desirable for the construction, maintenance, and operation of the project.

Acts 1947, No. 23, § 1; A.S.A. 1947, § 20-334.
Ark. Code Ann. § 14-86-2201 — AR Code / Title 14 / Chapter 86 / Subchapter 22 / Section 14-86-2201
Definition
Status: in_force

(a) As used in this subchapter, "district" means any improvement district in Arkansas, including without limitation: (1) Levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under: (A) Section 14-86-101 et seq.; (B) Section 14-87-101 et seq.; (C) Section 14-88-101 et seq.; (D) Section 14-89-101 et seq.; (E) Section 14-90-101 et seq.; (F) Section 14-91-101 et seq.; (G) Section 14-92-101 et seq.; (H) The Property Owners' Improvement District Law, § 14-93-101 et seq.; (I) The Municipal Property Owner's Improvement District Law, § 14-94-101 et seq.; (J) Section 14-95-101 et seq.; (K) Section 14-114-101 et seq.; (L) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.; (M) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.; (N) Section 14-118-101 et seq.; (O) Section 14-119-101 et seq.; (P) Section 14-120-101 et seq.; (Q) Section 14-121-101 et seq.; (R) Section 14-122-101 et seq.; (S) Section 14-123-201 et seq.; (T) Section 14-124-101 et seq.; (U) The Rural Development Authority Act, § 14-188-101 et seq.; (V) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving less than thirty thousand (30,000) residents; (W) Section 14-218-101 et seq.; (X) Section 14-249-101 et seq.; (Y) The Wastewater Treatment Districts Act, § 14-250-101 et seq.; and (Z) Section 14-251-101 et seq.; or (2) Levee, drainage, road, irrigation, watershed, and river improvement districts created by a special act of the General Assembly. (b) As used in this subchapter, "district" does not include levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under: (1) The Water Authority Act, § 4-35-101 et seq.; (2) The Regional Water Distribution District Act, § 14-116-101 et seq.; (3) The Conservation Districts Law, § 14-125-101 et seq.; (4) The Central Business Improvement District Act, § 14-184-101 et seq.; (5) Section 14-187-101 et seq.; (6) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving more than thirty thousand (30,000) residents; (7) Section 14-282-101 et seq.; (8) Section 14-283-101 et seq.; (9) Section 14-284-101 et seq.; (10) Section 14-285-101 et seq.; (11) Section 14-286-101 et seq.; (12) Section 14-287-101 et seq.; (13) Section 14-316-101 et seq.; (14) Section 14-317-101 et seq.; (15) Section 14-318-101 et seq.; (16) Section 14-319-101 et seq.; (17) Section 14-320-101 et seq.; (18) Section 14-321-101 et seq.; (19) Section 14-322-101 et seq.; (20) Section 14-386-101 et seq.; or (21) Section 14-387-101 et seq. Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.

(a) As used in this subchapter, "district" means any improvement district in Arkansas, including without limitation: (1) Levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under: (A) Section 14-86-101 et seq.; (B) Section 14-87-101 et seq.; (C) Section 14-88-101 et seq.; (D) Section 14-89-101 et seq.; (E) Section 14-90-101 et seq.; (F) Section 14-91-101 et seq.; (G) Section 14-92-101 et seq.; (H) The Property Owners' Improvement District Law, § 14-93-101 et seq.; (I) The Municipal Property Owner's Improvement District Law, § 14-94-101 et seq.; (J) Section 14-95-101 et seq.; (K) Section 14-114-101 et seq.; (L) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.; (M) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.; (N) Section 14-118-101 et seq.; (O) Section 14-119-101 et seq.; (P) Section 14-120-101 et seq.; (Q) Section 14-121-101 et seq.; (R) Section 14-122-101 et seq.; (S) Section 14-123-201 et seq.; (T) Section 14-124-101 et seq.; (U) The Rural Development Authority Act, § 14-188-101 et seq.; (V) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving less than thirty thousand (30,000) residents; (W) Section 14-218-101 et seq.; (X) Section 14-249-101 et seq.; (Y) The Wastewater Treatment Districts Act, § 14-250-101 et seq.; and (Z) Section 14-251-101 et seq.; or (2) Levee, drainage, road, irrigation, watershed, and river improvement districts created by a special act of the General Assembly.

(1) Levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under: (A) Section 14-86-101 et seq.; (B) Section 14-87-101 et seq.; (C) Section 14-88-101 et seq.; (D) Section 14-89-101 et seq.; (E) Section 14-90-101 et seq.; (F) Section 14-91-101 et seq.; (G) Section 14-92-101 et seq.; (H) The Property Owners' Improvement District Law, § 14-93-101 et seq.; (I) The Municipal Property Owner's Improvement District Law, § 14-94-101 et seq.; (J) Section 14-95-101 et seq.; (K) Section 14-114-101 et seq.; (L) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.; (M) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.; (N) Section 14-118-101 et seq.; (O) Section 14-119-101 et seq.; (P) Section 14-120-101 et seq.; (Q) Section 14-121-101 et seq.; (R) Section 14-122-101 et seq.; (S) Section 14-123-201 et seq.; (T) Section 14-124-101 et seq.; (U) The Rural Development Authority Act, § 14-188-101 et seq.; (V) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving less than thirty thousand (30,000) residents; (W) Section 14-218-101 et seq.; (X) Section 14-249-101 et seq.; (Y) The Wastewater Treatment Districts Act, § 14-250-101 et seq.; and (Z) Section 14-251-101 et seq.; or

(A) Section 14-86-101 et seq.;

(B) Section 14-87-101 et seq.;

(C) Section 14-88-101 et seq.;

(D) Section 14-89-101 et seq.;

(E) Section 14-90-101 et seq.;

(F) Section 14-91-101 et seq.;

(G) Section 14-92-101 et seq.;

(H) The Property Owners' Improvement District Law, § 14-93-101 et seq.;

(I) The Municipal Property Owner's Improvement District Law, § 14-94-101 et seq.;

(J) Section 14-95-101 et seq.;

(K) Section 14-114-101 et seq.;

(L) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.;

(M) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.;

(N) Section 14-118-101 et seq.;

(O) Section 14-119-101 et seq.;

(P) Section 14-120-101 et seq.;

(Q) Section 14-121-101 et seq.;

(R) Section 14-122-101 et seq.;

(S) Section 14-123-201 et seq.;

(T) Section 14-124-101 et seq.;

(U) The Rural Development Authority Act, § 14-188-101 et seq.;

(V) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving less than thirty thousand (30,000) residents;

(W) Section 14-218-101 et seq.;

(X) Section 14-249-101 et seq.;

(Y) The Wastewater Treatment Districts Act, § 14-250-101 et seq.; and

(Z) Section 14-251-101 et seq.; or

(2) Levee, drainage, road, irrigation, watershed, and river improvement districts created by a special act of the General Assembly.

(b) As used in this subchapter, "district" does not include levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under: (1) The Water Authority Act, § 4-35-101 et seq.; (2) The Regional Water Distribution District Act, § 14-116-101 et seq.; (3) The Conservation Districts Law, § 14-125-101 et seq.; (4) The Central Business Improvement District Act, § 14-184-101 et seq.; (5) Section 14-187-101 et seq.; (6) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving more than thirty thousand (30,000) residents; (7) Section 14-282-101 et seq.; (8) Section 14-283-101 et seq.; (9) Section 14-284-101 et seq.; (10) Section 14-285-101 et seq.; (11) Section 14-286-101 et seq.; (12) Section 14-287-101 et seq.; (13) Section 14-316-101 et seq.; (14) Section 14-317-101 et seq.; (15) Section 14-318-101 et seq.; (16) Section 14-319-101 et seq.; (17) Section 14-320-101 et seq.; (18) Section 14-321-101 et seq.; (19) Section 14-322-101 et seq.; (20) Section 14-386-101 et seq.; or (21) Section 14-387-101 et seq.

(1) The Water Authority Act, § 4-35-101 et seq.;

(2) The Regional Water Distribution District Act, § 14-116-101 et seq.;

(3) The Conservation Districts Law, § 14-125-101 et seq.;

(4) The Central Business Improvement District Act, § 14-184-101 et seq.;

(5) Section 14-187-101 et seq.;

(6) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving more than thirty thousand (30,000) residents;

(7) Section 14-282-101 et seq.;

(8) Section 14-283-101 et seq.;

(9) Section 14-284-101 et seq.;

(10) Section 14-285-101 et seq.;

(11) Section 14-286-101 et seq.;

(12) Section 14-287-101 et seq.;

(13) Section 14-316-101 et seq.;

(14) Section 14-317-101 et seq.;

(15) Section 14-318-101 et seq.;

(16) Section 14-319-101 et seq.;

(17) Section 14-320-101 et seq.;

(18) Section 14-321-101 et seq.;

(19) Section 14-322-101 et seq.;

(20) Section 14-386-101 et seq.; or

(21) Section 14-387-101 et seq.

Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Ark. Code Ann. § 14-121-601 — AR Code / Title 14 / Chapter 121 / Subchapter 6 / Section 14-121-601
Scope
Status: in_force

The terms and provisions of this subchapter shall never at any time be applicable to a drainage district organized under the general drainage laws of this state for the primary purpose of constructing levees and other flood control projects under the terms and provisions of the Flood Control Acts of Congress, approved May 15, 1928, and June 15, 1936, and any amendments thereto, and all districts organized as aforesaid are exempt from the provisions of this subchapter. Acts 1947, No. 371, § 6; A.S.A. 1947, § 21-582.

The terms and provisions of this subchapter shall never at any time be applicable to a drainage district organized under the general drainage laws of this state for the primary purpose of constructing levees and other flood control projects under the terms and provisions of the Flood Control Acts of Congress, approved May 15, 1928, and June 15, 1936, and any amendments thereto, and all districts organized as aforesaid are exempt from the provisions of this subchapter.

Acts 1947, No. 371, § 6; A.S.A. 1947, § 21-582.
Ark. Code Ann. § 14-120-502 — AR Code / Title 14 / Chapter 120 / Subchapter 5 / Section 14-120-502
Petition for review
Status: in_force

(a) The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective. (b) A copy of the petition shall be delivered to the president of the district or to the chairman of its board of directors or commissioners. Acts 1939, No. 60, § 2; A.S.A. 1947, § 21-811.

(a) The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective.

(b) A copy of the petition shall be delivered to the president of the district or to the chairman of its board of directors or commissioners.

Acts 1939, No. 60, § 2; A.S.A. 1947, § 21-811.
Ark. Code Ann. § 14-234-101 — AR Code / Title 14 / Chapter 234 / Subchapter 1 / Section 14-234-101
Definitions
Status: in_force

As used in this act unless the context requires otherwise: (1) "Operating authority" means either the city council, legislative body, or board of commissioners, whichever, in a given instance, shall be charged with the responsibility of operating the municipal waterworks system; (2) "Nonresident consumer" means any consumer who purchases water within the municipal boundaries, which water is then transported to a point outside the municipal boundaries for use or resale; the term also applies to any consumer receiving service outside the municipality; (3) "Operation and maintenance," as used in this act and in all other acts relating to municipally owned waterworks systems includes, among other items of operation and maintenance, taxes, improvements, extensions, and additions to the waterworks system. Acts 1955, No. 321, § 2; A.S.A. 1947, § 19-4202.1.

As used in this act unless the context requires otherwise:

(1) "Operating authority" means either the city council, legislative body, or board of commissioners, whichever, in a given instance, shall be charged with the responsibility of operating the municipal waterworks system;

(2) "Nonresident consumer" means any consumer who purchases water within the municipal boundaries, which water is then transported to a point outside the municipal boundaries for use or resale; the term also applies to any consumer receiving service outside the municipality;

(3) "Operation and maintenance," as used in this act and in all other acts relating to municipally owned waterworks systems includes, among other items of operation and maintenance, taxes, improvements, extensions, and additions to the waterworks system.

Acts 1955, No. 321, § 2; A.S.A. 1947, § 19-4202.1.
Ark. Code Ann. § 14-72-701 — AR Code / Title 14 / Chapter 72 / Subchapter 7 / Section 14-72-701
Disposition of principal and interest
Status: in_force

In instances where bonds were issued by a municipality under Arkansas Constitution, Amendment 13 [repealed], and the project for which the bonds were issued has not been commenced within ten (10) years after the bonds were issued, all interest accrued and accruing on the bond principal may be transferred into the general fund of the city upon a two-thirds (2/3) vote of its governing body. The principal balance shall be refundable to the taxpayers under the procedure prescribed by this subchapter. Acts 1989, No. 490, § 1.

In instances where bonds were issued by a municipality under Arkansas Constitution, Amendment 13 [repealed], and the project for which the bonds were issued has not been commenced within ten (10) years after the bonds were issued, all interest accrued and accruing on the bond principal may be transferred into the general fund of the city upon a two-thirds (2/3) vote of its governing body. The principal balance shall be refundable to the taxpayers under the procedure prescribed by this subchapter.

Acts 1989, No. 490, § 1.
Ark. Code Ann. § 14-58-308 — AR Code / Title 14 / Chapter 58 / Subchapter 3 / Section 14-58-308
Bonds of officers and employees
Status: in_force

(a) All officers and employees of a city of the first class, city of the second class, or incorporated town handling financial matters for the city or town shall furnish a fidelity bond in such amount, on such form, and with such security as may be approved by the municipal governing body. (b) The premiums on these bonds shall be paid by the city or town. Amended by Act 2021, No. 435,§ 8, eff. 7/28/2021. Acts 1959, No. 28, § 10; A.S.A. 1947, § 19-4430. The introductory language of Act 2021, No. 435,§ 8 states that §14-58-303 is amended; however, the text of the act amends §14-28-308.

(a) All officers and employees of a city of the first class, city of the second class, or incorporated town handling financial matters for the city or town shall furnish a fidelity bond in such amount, on such form, and with such security as may be approved by the municipal governing body.

(b) The premiums on these bonds shall be paid by the city or town.

Amended by Act 2021, No. 435,§ 8, eff. 7/28/2021.

Acts 1959, No. 28, § 10; A.S.A. 1947, § 19-4430.

The introductory language of Act 2021, No. 435,§ 8 states that §14-58-303 is amended; however, the text of the act amends §14-28-308.
Ark. Code Ann. § 14-121-422 — AR Code / Title 14 / Chapter 121 / Subchapter 4 / Section 14-121-422
Procedure for levy of tax - Preliminary expenses - Validation of prior levies
Status: in_force

(a) The county court shall, at the same time that the assessment of benefits is filed or any subsequent time when called upon by the commissioners of the district, enter upon its records an order, which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies. (b) The tax shall be paid by the owner of the real property in the district, in proportion to the amount of the assessment of benefits thereon, and which is to be paid in annual installments, payable not to exceed twenty-five percent (25%) for any one (1) year, as provided in the order. (c) The tax so levied shall be a lien upon all the real property in the district from the time the tax is levied by the county court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. The tax shall continue until the assessment, with penalty and costs that may accrue thereon, shall have been paid. (d) The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within twenty (20) days from the time that the assessment has been made by the county court, and on appeal the presumption shall be in favor of the legality of the tax. (e) Any owner of real property within the district may by mandamus compel compliance by the county court with the terms of this section. (f) If the commissioners do not deem it to the advantage of the district to proceed immediately with the construction of the improvements upon the filing and confirmation of the assessment of benefits, they may report to the county court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon it shall be the duty of the county court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies, which tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as the taxes levied for construction purposes, as hereinbefore set forth. Where any levy has heretofore been made by the county court or any board of commissioners or directors, for the purpose of winding up the district, the levy is confirmed and ratified, and shall be collected in the manner provided by the law governing the district. (g) Whenever any district embraces lands in more than one (1) county, the secretary of the board of commissioners shall file with the county clerk of each of the counties in which any land is situated a corrected copy of the order levying the tax, which shall be recorded by the county clerk in the county court records. The county clerk or other officials making up the general tax books from year to year shall annually extend the taxes upon the general tax books during the period provided for by the order, according to the assessment list for the county on file in the county clerk's office. Acts 1909, No. 279, § 9, p. 829; C. & M. Dig., § 3617; Acts 1923, No. 562, § 1; Pope's Dig., § 4465; Acts 1957, No. 327, § 4; A.S.A. 1947, § 21-542.

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

(b) The tax shall be paid by the owner of the real property in the district, in proportion to the amount of the assessment of benefits thereon, and which is to be paid in annual installments, payable not to exceed twenty-five percent (25%) for any one (1) year, as provided in the order.

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

(d) The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within twenty (20) days from the time that the assessment has been made by the county court, and on appeal the presumption shall be in favor of the legality of the tax.

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

(f) If the commissioners do not deem it to the advantage of the district to proceed immediately with the construction of the improvements upon the filing and confirmation of the assessment of benefits, they may report to the county court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon it shall be the duty of the county court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies, which tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as the taxes levied for construction purposes, as hereinbefore set forth. Where any levy has heretofore been made by the county court or any board of commissioners or directors, for the purpose of winding up the district, the levy is confirmed and ratified, and shall be collected in the manner provided by the law governing the district.

(g) Whenever any district embraces lands in more than one (1) county, the secretary of the board of commissioners shall file with the county clerk of each of the counties in which any land is situated a corrected copy of the order levying the tax, which shall be recorded by the county clerk in the county court records. The county clerk or other officials making up the general tax books from year to year shall annually extend the taxes upon the general tax books during the period provided for by the order, according to the assessment list for the county on file in the county clerk's office.

Acts 1909, No. 279, § 9, p. 829; C. & M. Dig., § 3617; Acts 1923, No. 562, § 1; Pope's Dig., § 4465; Acts 1957, No. 327, § 4; A.S.A. 1947, § 21-542.
Ark. Code Ann. § 14-286-116 — AR Code / Title 14 / Chapter 286 / Section 14-286-116
Dissolution of district
Status: in_force

(a) A red imported fire ant abatement district created under this subchapter may be dissolved upon a vote of a majority of the qualified electors of the district, and the question of dissolution of the district may be submitted to the electors in the same manner as is prescribed in this subchapter submitting the question of the establishment of the district. (b) If any district having outstanding bonds or other indebtedness is dissolved, the assessed benefits being levied at the time of dissolution shall continue to be levied and collected until the outstanding bonds or their indebtedness are paid. (c) No election on the question of dissolution of a red imported fire ant abatement district may be held within the first three (3) years after the establishment of the district. Acts 1997, No. 590, § 16.

(a) A red imported fire ant abatement district created under this subchapter may be dissolved upon a vote of a majority of the qualified electors of the district, and the question of dissolution of the district may be submitted to the electors in the same manner as is prescribed in this subchapter submitting the question of the establishment of the district.

(b) If any district having outstanding bonds or other indebtedness is dissolved, the assessed benefits being levied at the time of dissolution shall continue to be levied and collected until the outstanding bonds or their indebtedness are paid.

(c) No election on the question of dissolution of a red imported fire ant abatement district may be held within the first three (3) years after the establishment of the district.

Acts 1997, No. 590, § 16.
Ark. Code Ann. § 14-120-210 — AR Code / Title 14 / Chapter 120 / Subchapter 2 / Section 14-120-210
Notice of election
Status: in_force

(a) Notice of the election shall be given by the secretary of the district, not less than thirty (30) days prior to the date fixed for the election, by publication of a notice for at least two (2) consecutive weekly insertions in a newspaper published and having a bona fide circulation in each of the counties within the district. (b) The voting places in each county shall be designated by the board of directors of the district, and there shall be not less than two (2) voting places in each county of the district. (c) The notice of election shall be in substantially the following form: Click here to view form. (d) The notice shall be dated and signed by the secretary of the district. All persons of legal age owning lands within the boundaries of the particular district on the date of the election shall be entitled to vote at the election. (e) Any corporation owning land within the boundaries of the district shall be permitted to vote at the election in the following manner: (1) The board of directors of the corporation shall adopt a resolution designating some person to vote for it at the election, and the person so designated shall be entitled to cast one (1) vote at the election for the corporation he represents by filing with the judges of the election a certified copy of the resolution; and (2) The judges shall return the resolution to the board of directors of the district with the ballots from the election as provided in this subchapter. (f) No landowner or corporation shall cast more than one (1) vote at any such election. Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.

(a) Notice of the election shall be given by the secretary of the district, not less than thirty (30) days prior to the date fixed for the election, by publication of a notice for at least two (2) consecutive weekly insertions in a newspaper published and having a bona fide circulation in each of the counties within the district.

(b) The voting places in each county shall be designated by the board of directors of the district, and there shall be not less than two (2) voting places in each county of the district.

(c) The notice of election shall be in substantially the following form: Click here to view form.

Click here to view form.

(d) The notice shall be dated and signed by the secretary of the district. All persons of legal age owning lands within the boundaries of the particular district on the date of the election shall be entitled to vote at the election.

(e) Any corporation owning land within the boundaries of the district shall be permitted to vote at the election in the following manner: (1) The board of directors of the corporation shall adopt a resolution designating some person to vote for it at the election, and the person so designated shall be entitled to cast one (1) vote at the election for the corporation he represents by filing with the judges of the election a certified copy of the resolution; and (2) The judges shall return the resolution to the board of directors of the district with the ballots from the election as provided in this subchapter.

(1) The board of directors of the corporation shall adopt a resolution designating some person to vote for it at the election, and the person so designated shall be entitled to cast one (1) vote at the election for the corporation he represents by filing with the judges of the election a certified copy of the resolution; and

(2) The judges shall return the resolution to the board of directors of the district with the ballots from the election as provided in this subchapter.

(f) No landowner or corporation shall cast more than one (1) vote at any such election.

Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.

120_210_1 - Attachment