reglab/housing_qa huggingface dataset:
AR Code § 14-120-224 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-224. Board of assessment and equalization

 (a) When the assessments for each county shall have been filed, the president of the district shall call a meeting of the assessors, to be held at the office of the domicile of the district, to sit as a board of assessment and equalization.  (b) Thereupon, the president of the board of directors of the district shall cause a notice of the time and place of the meeting to be published once a week for two (2) consecutive weeks in a newspaper in each county which, or a part of which, is embraced in the levee district, calling on all the land, lot, and other property owners, railroad owners, telegraph, telephone, and electric power line owners, or other property owners who should deem themselves aggrieved by reason of the assessment, to appear, on the day named for the holding of the meeting of the board of assessment and equalization, and present their grievances, to the end that any wrongful or erroneous assessment may be corrected.  (c) After the notice shall have been given, the board of assessment and equalization shall meet at the office of the board of directors at the domicile of the district on the day mentioned in the notice.  (d) They shall select one (1) of their members as a chairman and another as secretary.  (e) A stenographer shall take and transcribe all testimony introduced before the board.  (f) A true and perfect record of its proceedings shall be made and filed as a public record in the office of the district.  (g) They shall hear complaints of property owners who deem themselves aggrieved and shall adjust any errors or wrongful assessments complained of.  (h) They shall compare and equalize their assessments and correct the assessment rolls to conform to the equalization.  (i) Their assessments, as equalized, shall be the assessment of benefits for the purpose of this subchapter, until the next assessment shall be ordered by the board of directors of the district.  (j) In all meetings of the board of assessors for equalizing purposes, a majority thereof shall be sufficient to constitute a quorum for the transaction of business and the equalization of the assessments.  (k) The assessors shall receive for their services compensation as the board of directors of the district may deem commensurate.
AR Code § 14-120-225 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-225. Chancery court review of assessment

 Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situate, or by the chancery court of the county in which the district has its domicile if the property involved lies in more than one (1) county, by proceeding in the manner provided in §§ 14-124-109 — 14-124-113.
AR Code § 14-120-226 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-226. Tax levy by board to satisfy certain obligations

 (a) The board of directors of any levee district, drainage district, or levee and drainage district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value, or betterment, estimated to accrue, and which will accrue, to lands, town lots, blocks, railroads, and tramroads, telegraph and telephone lines, and electric power lines, and all other real property lying within the boundaries of any such district, by reason of the construction and perpetual maintenance and operation of the flood control and drainage works provided for in any projects heretofore adopted and authorized or any projects which may be hereafter adopted and authorized, for the purpose of enabling the district to comply with the provisions of any contract or agreement that it may make with the United States of America, the Secretary of the Army, the Chief of Engineers of the United States Army, or any other federal agency under which it may obligate itself:  (1) To provide, without cost to the United States, all lands, easements, and rights-of-way necessary for the construction of any adopted and authorized project;  (2) To hold and save the United States free from damages due to the construction of such flood control and drainage works; and  (3) To maintain and operate such flood control and drainage works, after completion, in accordance with regulations prescribed by the Secretary of the Army; and  (4) To perform any and all other requirements which may be imposed on it with respect to the construction of such flood control and drainage works and the perpetual maintenance and operation of those works.    (b) The tax to be so annually levied on the increased value, or betterment, shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under the provisions of §§ 14-120-223 and 14-120-224 not to exceed twenty-five cents (25¢) per acre on rural lands.
AR Code § 14-120-228 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-228. Collectors

 (a) The qualified and acting tax collectors of the levee district, drainage district, or levee and drainage districts which may hereafter avail themselves of the powers, authority, and benefits conferred by this subchapter, are charged with the duty of collecting the annual taxes levied under the provisions of this subchapter.  (b) The collector shall collect the tax herein provided to be levied at the same time and in the same manner as other taxes levied by and for the particular district are collected and shall receive compensation therefor as the board of directors of the district may provide.
AR Code § 14-120-229 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-229. Penalty for delinquency — Enforcement proceedings generally

 (a) If the annual tax levied as provided in this subchapter is not paid within the time fixed by law for payment of other taxes levied by law for the particular district each year:  (1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and  (2) The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated.    (b) The court shall give judgment against the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property situate within the boundaries of the district for the amount of the delinquent taxes, penalty, and interest at the rate of six percent (6%) thereon from the date of delinquency, and all costs of the proceeding, and may include a reasonable attorney fee.  (c) The judgment so rendered by the court shall provide for the sale of the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property situate within the boundaries of the district by a commissioner of the court, after advertisement in the manner and form hereinafter set out.  (d) It shall not be necessary that the ownership of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property, be alleged in the proceedings.  (e) The judgment so rendered shall be enforced wholly against the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property, and not against any other property or estate of the owner.  (f) All or any part of the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, and the taxes delinquent thereon for one (1) or more years, may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, penalty, and interest. The proceeding shall be a proceeding in rem.
AR Code § 14-120-230 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-230. Filing complaint — Notice

 (a) The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, each being set opposite the name of the supposed owner and followed by the total amount of taxes and penalty due upon each separate tract thereof.  (b) Thereupon, the clerk of the court shall cause to be published a notice containing the list of lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, with the names of the supposed owners and amounts due, in a weekly newspaper published in the county for four (4) weekly insertions prior to any day of the next term of the chancery court. The notice shall call upon the supposed owners named in the complaint, and all other persons claiming any interest whatever in the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, to appear and show cause why a decree should not be rendered condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the delinquent taxes, interest, penalty, and costs.  (c) The notice may be in the following form:  (d) The published notice may conclude in the following form:    “Board of Directors, District, vs. “Certain Lands. “Any and all persons or corporations having or claiming an interest in any of the following described lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, and electric power lines are hereby notified that suit is pending in the Chancery Court of County, Arkansas, to enforce the collection of certain levee taxes on the subjoined list of lands, together with the amounts severally due upon each, to wit:”   Click to view form.   Then shall follow a descriptive list of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property and amounts thereon respectively as aforesaid.   “All persons and corporations interested in said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property, are notified that they are required by law to appear and make defense to said suit or the same will be taken for confessed and judgment final will be entered directing the sale of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property, and for the purpose of collecting said delinquent levee taxes together with the payment of interest, penalty, and costs allowed by law. “ “Clerk of the Court.”   Click to view form.
AR Code § 14-120-231 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-231. Trial date — Continuance or dismissal

 (a) The suit shall stand for trial on any day of the first term of court held after the filing of the complaint, provided that four (4) weeks' publication shall have been made as hereinbefore directed before such day of trial unless a continuance is granted for good cause shown, within the discretion of the court.  (b) Continuance may be granted as to part of the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, without affecting the disposition finally of other tracts as to which no such continuances are granted.  (c) After the complaint is filed and before a decree is rendered, any person may have the complaint dismissed as to tracts of land, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, by paying to the clerk of the court the taxes with interest at six percent (6%) per annum thereon from the date they were due and payable, a penalty of twenty-five percent (25%) of the amount of taxes due upon the tract, and all costs of the proceeding attributable to the tract.
AR Code § 14-120-232 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-232. Trial procedure

 (a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.  (b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the lands as against all persons having any claim to, or interest in, the lands.  (c) No informality or irregularity in the levying of the tax or in the description or valuation of the lands shall be held a valid defense to the proceedings.
AR Code § 14-120-233 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-233. Decree — Sale of real property by commissioner

 (a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:  (1) Enter a decree condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and  (2) Appoint a commissioner to make such sale for the satisfaction thereof, upon such notice as the court may direct.    (b) The decree of the court shall direct that:  (1) The sale shall be made to the highest bidder for cash; and  (2) If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.
AR Code § 14-120-234 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-234. Execution of deed

 (a) It shall be the duty of the commissioner to execute his deed to the purchaser of each separate tract as in other chancery proceedings.  (b) The effect of the commissioner's deed so executed shall be to convey to the purchaser of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property the title in fee to the real property against all persons.
AR Code § 14-120-235 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-235. Redemption of property — Vacation of decree

 Notwithstanding the provisions of § 14-120-234, the owner of any lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property sold in the manner provided in this subchapter may redeem the property within two (2) years after the date of the sale. Furthermore, the owner of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, at any time within three (3) years after the rendition of the final decree, may file his petition in the same court alleging the payment of the taxes on the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for the years for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree and the deed issued by the commissioner thereunder as to those lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property lying within the boundaries of the district.
AR Code § 14-120-236 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-236. Tributary tax fund

 (a) The moneys derived from the tax levied under the provisions of this subchapter on the increased value, or betterment, which will accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, by reason of the construction of the flood control and drainage works provided for in the adopted and authorized project, shall be designated as the tributary tax fund.  (b) These moneys shall be expended for the purposes of:  (1) Paying the principal and interest indebtedness evidenced by bonds or notes issued by the district as provided in this subchapter; and  (2) Enabling the district to comply with the obligations imposed upon, and assumed by, the board of directors in contracts and agreements it makes with the United States of America, the Secretary of the Army, the Chief of Engineers of the United States Army, or any other federal agency with respect to the construction of the flood control and drainage works as provided for in the adopted and authorized project and the perpetual operation and maintenance thereof under regulations prescribed by the Secretary of the Army; and  (3) Payment of administrative and operating expenses incurred by the district in the performance of its obligations hereunder.    (c) The board of directors of the district shall apportion all administrative and operating expenses of the district between the tributary tax fund and the other operating funds of the district in such manner and amounts as the board of directors shall deem reasonable and proper, and shall pay that part of the administrative and operating expenses apportioned to the tributary project from tributary tax funds.
AR Code § 14-120-237 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-237. Disbursement of funds on vouchers

 Disbursement of the funds constituting the tributary compliance fund and the tributary tax fund shall be made on vouchers signed by the president and the secretary of the district.
AR Code § 14-120-238 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-238. Authority to borrow money and issue bonds — Purpose

 For the purpose of enabling the board of directors of any levee district, drainage district, or levee and drainage district, lying in one (1) or more counties, to cooperate with the United States of America and fully perform any and all agreements, contracts, or obligations imposed on and assumed by it in the construction of the flood control and drainage works provided for in any adopted and authorized project, and, more especially, to enable the board of directors of the district to acquire, and pay for, lands, rights-of-way, and easements necessary to the construction of flood control and drainage works, to save and hold harmless the United States of America from any damage arising by the construction of flood control and drainage works, and the obligations which will be imposed on it to perpetually operate and maintain the works after the completion of them, as the Secretary of the Army may, by regulation, require, the board of directors of any such levee district or drainage district, or levee and drainage district, is authorized to borrow money, and to that end may issue negotiable bonds or notes of the district.
AR Code § 14-120-239 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-239. Issuance of bonds — Interest coupons

 (a) Bonds may be sold and negotiated in any market after due advertisement and may be made callable as the board of directors may direct.  (b) The bonds so issued shall be signed by the president of the board and countersigned by the secretary.  (c) The bonds shall bear interest at a rate not exceeding an average of three and one-half percent (3½%) per annum, over the period of the life of the bonds, represented by semiannual coupons.  (d) The place of payment and the amount of the several installments to be paid each year may be fixed by the board.  (e) The interest coupons shall be authenticated by the lithographed signature of the president of the board.
AR Code § 14-120-240 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-240. Lithographing and registration of bonds

 (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.