reglab/housing_qa huggingface dataset:
AR Code § 14-124-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-107. Powers and duties of board

 (a) The board shall:  (1) Hear all complaints filed before it, which shall be in writing;  (2) Correct all wrongful or erroneous assessments; and  (3) Equalize the assessments of all classes of property throughout the district so as to make them uniform.    (b) The board shall have the power to lower assessments that are intrinsically or relatively too high and to raise assessments that are intrinsically or relatively too low.  (c) Inequalities among assessments in one (1) class shall not be ground of complaint by property owners in another class if the class as a whole bears its just proportion of the burden of levee protection.  (d) When an assessment is made and equalized as provided in this chapter, it shall remain the assessment for the district until a new assessment is made pursuant to an order of the board of directors or commissioners.  (e) The assessment books for the several counties shall be corrected to conform to the action of the board.
AR Code § 14-124-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-108. Units for assessment purposes — Assessments according to benefits accruing

 (a) The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem practicable and advisable, such as the acre for rural lands; the lot for real estate in cities, towns, and villages; the plant and the land on which it is located for industrial properties; and the mile for railroads, tramroads, telegraph and telephone lines, electric high power lines, and rural electrification lines.  (b) They shall assess the properties in each class according to the special benefits which accrue by reason of levee protection to property of the character embraced in the particular class.
AR Code § 14-124-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-109. Chancery court review of assessment

 (a) 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 situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county.  (b) Review shall be heard on the evidence introduced before the board of assessment and equalization. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of assessment and equalization resulting in a wrongful and discriminatory assessment.  (c) The right of review provided herein shall be construed to be a part of the administrative remedy for relief from wrongful or erroneous assessments.
AR Code § 14-124-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-110. Petition for review

 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. 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.
AR Code § 14-124-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-111. Hearing — District assessment conclusive in absence of review

 (a) The court shall hear the petition as expeditiously as possible, and it shall have the power to lower, raise, equalize, and determine the proper amount of benefit assessable against the property described in the petition.  (b) The amount and legality of an assessment made by any district, in the absence of a petition for a review, shall be conclusive.
AR Code § 14-124-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-112. Certification of assessment

 As soon as the court determines the proper assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify such assessment to the district, so that the district taxes may be extended against it.
AR Code § 14-124-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-113. Appeal to Supreme Court

 (a) An appeal may be prosecuted from the assessment as fixed by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of the decree of the chancery court.  (b) The Supreme Court shall advance the appeal on its docket as involving a matter of public interest.
AR Code § 14-124-114 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-114. Suits to collect taxes

 In suits by a levee district to collect taxes on any property in the custody of a court other than that in which the tax suit is brought, the decree shall simply be for the amount of the tax adjudged to be due. The district shall file a certified copy of the decree in the court having the custody of the property for appropriate action for the payment of the tax.
AR Code § 14-124-115 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-115. Levy of tax — Limitation on rate

 (a) The board of directors or commissioners shall annually, at a regular meeting or at a special meeting called for that purpose, levy a tax on the benefits as assessed and equalized by the board of assessment and equalization.  (b) The rate of the tax shall be subject to the limitation, for the equal protection of all classes of property, that the tax on rural lands according to the rate shall not exceed twenty-five cents (25¢) an acre.
AR Code § 14-124-116 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County|§ 14-124-116. Tax as lien

 The tax shall constitute a lien on the property in the district, shall be payable at the time and subject to the penalties for nonpayment, and shall be collected, except as specified in this chapter, in the manner provided by law.
AR Code § 14-126-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 126 - Alternative Method of Assessment of Taxes in Levee Improvement Districts of More Than Two Counties|§ 14-126-101. Resolution required

 (a) This chapter shall not be in force as to any levee district until:  (1) A proper resolution to that effect is adopted by the board of directors of the levee district; and  (2) A copy of the resolution is published in a newspaper in each county that in whole or in part is embraced in the levee district.    (b) If the board of directors of a levee district chooses to adopt this chapter by resolution, its provisions shall be supplemental to other laws under which the levee district is established and operates.  (c)  (1) The board of directors of a levee district may rescind a resolution adopted under this chapter.  (2) If a resolution is rescinded, a notice to that effect shall be published in a newspaper in each county that in whole or in part is embraced in the levee district.
AR Code § 14-126-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 126 - Alternative Method of Assessment of Taxes in Levee Improvement Districts of More Than Two Counties|§ 14-126-102. Alternative method of assessments

 (a) The board of directors of a levee district that includes more than two (2) counties may, at a regular meeting or at a special meeting called for the purpose, adopt a resolution providing for assessments as provided in this section.  (b)  (1) The board of directors of a levee district that includes more than two (2) counties may provide by resolution for an annual assessment under this section upon:  (A) All real estate subject to overflow in the district;  (B) All improvements on real estate subject to overflow in the district; and  (C) Telephone, electrical light and power lines, and pipelines subject to overflow within the district.    (2)  (A) The board of directors of a levee district may assess a tax on the real estate subject to overflow in the district in the amount of thirty cents (30¢) per acre or city lot.  (B) The board of directors of a levee district may assess a millage upon all improvements to real estate subject to overflow in the district in an amount not to exceed twenty (20) mills on the dollar of the assessed value as the property is assessed for state and county tax purposes.    (3) The millage assessed upon telephone, electrical light and power lines, and pipelines subject to overflow within the district shall not exceed twenty (20) mills on the dollar of twenty percent (20%) of the assessed valuation of the utility company based on calculations by the Arkansas Public Service Commission that are provided to the tax assessor in each county within the levee district.    (c) The board of directors of a levee district may assess a tax on a railroad, its right-of-way, and roadbed subject to overflow within the district in an amount not to exceed two hundred fifty dollars ($250) per mile within the district.  (d) The alternative assessments under this section shall be in lieu of assessments required by other laws under which the levee district is established and operates.
AR Code § 14-137-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-101. Title

 This chapter may be referred to and cited as the “Public Facilities Boards Act.”
AR Code § 14-137-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-104. Provisions supplemental and controlling

 (a) This chapter shall be deemed to provide an additional and alternative method for the doing of the things authorized thereby and shall be regarded as supplemental and additional to powers conferred by other laws.  (b) The construction of facilities for public facilities projects by or on behalf of a public facilities board under the provisions of this chapter need not comply with the requirements of any other law applicable to the construction of public works or facilities.  (c) Notwithstanding any other provisions of state law or ordinance of any municipality or county to the contrary, except as otherwise expressly provided in this chapter, none of the powers granted to a board under the provisions of this chapter shall be subject to the supervision or regulation or require the approval or consent of the state, or of any municipality, county, or political subdivision of the state, or of any commission, board, body, bureau, official, or agency of the state or any municipality, county, or political subdivision.
AR Code § 14-137-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-105. Construction

 This chapter, being necessary for the welfare of the state and its inhabitants, shall be liberally construed to effect the purposes of it.
AR Code § 14-137-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-107. Creating ordinance — Authority

 (a) Each public facilities board shall be created by ordinance of the governing body. The ordinance:  (1) Shall give the board a name which:  (A) Shall include the name of the creating municipality or county;  (B) Shall be descriptive of the powers granted to the board; and  (C) Shall be distinctive from the name given to any other board created by the municipality or county;    (2)  (A) Shall specify the powers granted to the board; and  (B) May place specific limitations on the exercise of the powers granted, including limitations on the board's area of operations, the use of public facilities projects of the board, and the board's authority to issue bonds.      (b) Unless limited by the creating ordinance, each board created by a municipality shall be authorized to accomplish public facilities projects within or near or partly within and partly near the municipality. Each board created by a county shall be authorized to accomplish public facilities projects within or partly within and partly without the county.
AR Code § 14-137-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-109. Officers — Executive director

 (a)  (1) The members of each public facilities board shall meet and organize by electing one (1) of their number as chairman, one (1) as vice chairman, one (1) as secretary, and one as treasurer, and such officers shall be elected annually thereafter in like manner.  (2) The duties of secretary and treasurer may be performed by the same member.    (b) The board may also appoint an executive director who shall serve at the pleasure of the board and receive such compensation as shall be fixed by the board.
AR Code § 14-137-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-110. Meetings — Records

 (a)  (1) Each public facilities board shall meet upon the call of its chairman, or a majority of its members, and at such times as may be specified in its bylaws for regular meetings. A majority of its members shall constitute a quorum for the transaction of business.  (2) The affirmative vote of a majority of the members present at a meeting of the board shall be necessary for any action taken by the board.  (3) Any action taken by the board may be authorized by resolution, and such resolution shall take effect immediately unless a later effective date is specified in the resolution.  (4) No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the board.    (b)  (1) The secretary of the board shall keep a record of the proceedings of the board and shall be custodian of all books, documents, and papers filed with the board and of the minute book or journal of the board and of its official seal.  (2) The secretary may cause copies to be made of all minutes and other records and documents of the board. He may give certificates under the official seal of the board to the effect that the copies are true copies, and all persons dealing with the board may rely upon the certificates.  (3) County public facilities boards located in counties having a population of one hundred fifty thousand (150,000) or more persons according to the most recent federal decennial census shall preserve and maintain their records and documents at such locations and in such manner as prescribed by ordinance of the municipality or county which created the boards.
AR Code § 14-137-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-112. Acquiring and transferring facilities

 (a) Any municipality or county may acquire facilities for a public facilities project, or any portion thereof, including a project site, by gift, purchase, lease, or condemnation, and may transfer any such facilities to a public facilities board created by the municipality or county by sale, lease, or gift.  (b) Transfer may be authorized by ordinance of the governing body without regard to the requirements, restrictions, limitations, or other provisions contained in any other law.  (c) Public facilities boards which operate water works facilities may exercise the power of eminent domain in accordance with the procedures prescribed by § 18-15-201 et seq.  (d) A county public facilities board may transfer land to the Arkansas State Game and Fish Commission with or without compensation, provided that the Arkansas State Game and Fish Commission agrees to develop a wildlife management area or to construct, stock, and maintain a public fishing lake thereon.
AR Code § 14-137-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-113. Postsecondary education or occupational training facilities

 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.
AR Code § 14-137-114 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-114. Tax exemption of properties

 It is declared that each public facilities board created pursuant to this chapter will be performing public functions and will be a public instrumentality of the municipality or county creating the board. Accordingly, all properties at any time owned by the board and the income therefrom shall be exempt from all taxation in the State of Arkansas.
AR Code § 14-137-115 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-115. Use of funds and revenue — Bonds

 (a) Public facilities boards are authorized to use any available funds and revenues for the accomplishment of all or a portion of public facilities projects and may issue bonds, as authorized by this chapter, for the accomplishment of all or a portion of public facilities projects, either alone or together with other available funds and revenues.  (b) Bonds may be issued in principal amounts as shall be sufficient to pay the costs of issuing bonds, the amount necessary for a reserve, if deemed desirable, the amount necessary to provide for debt service until revenues for the payment thereof are available, the amount necessary to acquire a contract providing for payments to the board at a rate or rates at least sufficient to provide for, alone or with any other revenues that may be pledged, debt service on the bonds, if deemed desirable, and to pay any other costs and expenditures of whatever nature incidental to the accomplishment of all or a portion of the public facilities project involved and the placing of it in operation.  (c) Each county public facilities board in a county having a population of one hundred fifty thousand (150,000) or more according to the most recent federal decennial census and each public facilities board established by a municipality having a population of more than one hundred thousand (100,000) according to the most recent federal decennial census, regardless of where located, shall annually contract with a certified public accountant to perform an audit of the board's revenues which are not pledged to outstanding bonded indebtedness. The board shall furnish a copy of the audit report to the governing body of the municipality or county which created the board and the board shall make the audit report available to the public for inspection under the Freedom of Information Act, § 25-19-101 et seq.
AR Code § 14-137-117 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-117. Refunding bonds

 (a) Bonds may be issued for the purpose of refunding any obligations issued under this chapter. Such refunding bonds may be combined with bonds issued under the provisions of § 14-137-116 into a single issue.  (b) When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof either at maturity or upon any authorized redemption date.  (c)  (1) All bonds issued under this section shall in all respects be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of such bonds.  (2) The resolution under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby.
AR Code § 14-137-118 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-118. Investment of public funds in bonds

 Any municipality, or any board, commission, or other authority duly established by ordinance of any municipality, or the boards of trustees, respectively, of the firemen's relief and pension fund and the policemen's pension and relief fund of any municipality, or the board of trustees of any retirement system created by the General Assembly of the State of Arkansas, may, in its discretion, invest any of its funds not immediately needed for its purposes in bonds issued under the provisions of this chapter. Bonds issued under the provisions of this chapter shall be eligible to secure the deposit of public funds.
AR Code § 14-137-119 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 8 - Public Facilities Generally|Chapter 137 - Public Facilities Boards|§ 14-137-119. Bonds — Tax exemption

 Bonds issued under this chapter and the income therefrom shall be exempt from all state, county, and municipal taxes. This exemption includes income and estate taxes.