AR Code § 14-86-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 1 - General Provisions|§ 14-86-103. Reporting — Definition

 (a) Definitions.  (1) Formed or operating under this chapter, § 14-87-101 et seq., § 14-88-101 et seq., § 14-89-101 et seq., § 14-90-101 et seq., § 14-91-101 et seq., § 14-92-101 et seq., the Property Owners' Improvement District Law, § 14-93-101 et seq., the Municipal Property Owner's Improvement District Law, § 14-94-101 et seq., § 14-95-101 et seq., § 14-114-101 et seq., the Interstate Watershed Cooperation Act, § 14-115-101 et seq., the Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq., § 14-118-101 et seq., The Water Improvement District Accounting Law of 1973, § 14-119-101 et seq., § 14-120-101 et seq., § 14-121-101 et seq., § 14-122-101 et seq., § 14-123-101 et seq., § 14-124-101 et seq., and the Conservation Districts Law, § 14-125-101 et seq.; or  (2) Created by a special act of the General Assembly.    (b)  (1) On or before December 31, 2009, each district shall file an initial report with the clerk of the county court in whose jurisdiction any property of the district is located.  (2) The initial report shall include the following:  (A) The name of the district;  (B) The date on which the district was formed;  (C) The statutory or other legal authority under which the district was formed;  (D) A description of the district's boundaries and a map of the district;  (E) The names and addresses of the district's directors and its officers and their respective terms of office;  (F) An identification of any vacancy on the district board or district commission;  (G) A map of the parcels of property located in the district; and  (H) The time, date, and location of the district board's or district commission's next annual meeting or, if the annual meeting is unscheduled, the time, date, and location of the district board's or district commission's next meeting.    (3) The clerk shall forward a file-marked copy of all reports filed under this subsection to the Arkansas Natural Resources Commission.    (c)  (1) On or before December 31, 2010, and annually afterwards, the district shall file with the clerk of the county court in whose jurisdiction any property of the district is located a report that:  (A) Provides the names and addresses of the members of the district board or district commission and its officers;  (B) Identifies any vacancy on the district board or the district commission; and  (C) Provides the time, date, and location of the district board's or district commission's next annual meeting, if scheduled, and its next regularly scheduled meeting.    (2) The clerk shall forward a file-marked copy of all reports filed under this subsection to the Arkansas Natural Resources Commission.    (d)  (1) A district that fails to perform any of the requirements of subsection (b) or subsection (c) of this section commits a violation punishable by a fine of not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000) for each offense.  (2) A fine recovered under subdivision (d)(1) of this section shall be deposited into the county clerk's cost fund.  (3) A district shall not receive financial assistance from any state agency for a two-year period following the date the fine was assessed under subdivision (d)(1) of this section.      As used in this section, “district” means any levee, drainage, irrigation, watershed, or river improvement district in Arkansas, including without limitation those districts: