reglab/housing_qa huggingface dataset:
AR Code § 14-86-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 1 - General Provisions|§ 14-86-105. Improvement district board of commissioners — Administrator

 (a) The county judge of the county or the mayor of the municipality in which an improvement district lies shall appoint an administrator of the improvement district to act as the board of commissioners if all positions on a board of commissioners of the improvement district are vacant and no interested property owner within the improvement district boundaries is willing to serve as a commissioner.  (b) The administrator appointed under subsection (a) of this section:  (1) Is subject to the applicable laws of the improvement district;  (2) Shall provide evidence of his or her economic viability;  (3) Shall receive such payment for his or her services as the county judge or the mayor may allow;  (4) Shall serve at the pleasure of the county judge or mayor or until an interested property owner in the improvement district boundaries is willing to serve as commissioner of the improvement district; and  (5) Is not liable for damages in connection with the improvement district unless the administrator acted with corrupt and malicious intent.    (c) This section does not apply to a general consolidated public utility system improvement district established under the General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq.
AR Code § 14-86-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 2 - Petition to Establish Improvement District|§ 14-86-201. Notice provision required

 (a) Each and every petition circulated in the state for the establishment of an improvement district of whatever nature shall contain on the front and near the top thereof the following notice, which shall be in letters at least one-fourth inch (¼") in height and shall be enclosed in a box in substantially the following form:  (b) It is unlawful for any person to circulate, or cause to be circulated, any petition for the establishment of an improvement district of whatever nature in this state which does not conform to the provisions of this section. Any person violating the provisions of this section shall be guilty of a Class C misdemeanor.    NOTICE YOUR SIGNATURE HEREON SHOWS THAT YOU FAVOR THE ESTABLISHMENT OF AN IMPROVEMENT DISTRICT. IF THE DISTRICT IS FORMED, YOU MAY BE CHARGED FOR THE COST OF THE IMPROVEMENTS.   Click to view form.
AR Code § 14-86-301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 3 - Notice on Formation of Improvement District|§ 14-86-301. Definition

 As used in this subchapter, unless the context otherwise requires, “address” means the address as reflected on the official tax records of the county where the property is located.
AR Code § 14-86-302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 3 - Notice on Formation of Improvement District|§ 14-86-302. Applicability

 (a) The provisions of this subchapter shall not be applicable to any city, county, or area which is under an order from the Division of Environmental Quality of the Department of Energy and Environment and the United States Environmental Protection Agency to meet the minimum requirements of the United States Environmental Protection Agency for sanitary sewer discharge.  (b) The provisions of this subchapter shall not be applicable to levee, drainage, fire protection, or road improvement districts.
AR Code § 14-86-303 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 3 - Notice on Formation of Improvement District|§ 14-86-303. Requirements

 (a) No improvement district shall be created unless a notice, prior to the hearing on the formation of the district, has been mailed by certified mail, return receipt requested, to the addresses of all owners of real property within the boundaries of the proposed improvement district.  (b) The notice shall inform the property owners of:  (1) The proposal to form an improvement district;  (2) The purpose and powers of the proposed district; and  (3) The names and addresses of the organizers of the district.    (c) The notice shall also notify the property owners of the date, time, and place of the hearing on the proposed formation of the improvement district.
AR Code § 14-86-401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 4 - Correcting Defects in Formation of Improvement District|§ 14-86-401. Construction

 This subchapter is not intended to and does not repeal any existing remedy.
AR Code § 14-86-402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 4 - Correcting Defects in Formation of Improvement District|§ 14-86-402. Proceedings generally

 (a)  (1) Ten (10) resident citizens and property owners residing and owning property within any improvement district or road district within any county, city, or town, or within the territory to be intended to be included in the district may file with the clerk of the county court of the county in which the district is situated a petition setting forth the defects or irregularities sought to be corrected.  (2) The petitioners shall cause a notice of the filing of the petition and its purposes to be published in a paper of general circulation in the county for three (3) weeks before the petition shall be presented for hearing.    (b) Any of the property owners in the district shall have a right to appear and become parties to the petition or to file objections or an answer to protest and resist the granting of the petition.  (c)  (1) Upon the hearing of the petition and answer or protest, the county court shall have full power and authority to correct any mistake or error in the formation or organization of the district.  (2)  (A) The order of the county court shall be final and conclusive of the formation and organization of the district and any and all corrections in its formation or attempted formation.  (B)  (i) Any interested parties to the record shall have the right to appeal, within fifteen (15) days from the judgment of the county court, to the circuit court.  (ii) The circuit court shall have the power to hear the case de novo and render judgment.        (d) When the boundaries of other districts are involved, ten (10) of the resident property owners in the other districts may join in the petition and notice, and the residents of the other districts shall have a right to appear and become parties to the proceedings or to resist them.
AR Code § 14-86-403 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 4 - Correcting Defects in Formation of Improvement District|§ 14-86-403. Judgment conclusive

 When a judgment is rendered by the county court in accordance with this subchapter, it shall be conclusive unless appealed from within fifteen (15) days, shall be binding upon all parties, and shall not be collaterally attacked.
AR Code § 14-86-501 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 5 - Destruction of Section Corners in Improvement Districts|§ 14-86-501. Applicability

 The provisions of this subchapter shall apply to engineers and commissioners in all improvement districts in this state.
AR Code § 14-86-502 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 5 - Destruction of Section Corners in Improvement Districts|§ 14-86-502. Penalty

 (a)  (1) Any engineer or commissioner who shall neglect, fail, or refuse to comply with any of the provisions of this subchapter shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than fifty dollars ($50.00) nor more than two hundred fifty dollars ($250).  (2) Twenty-five dollars ($25.00) of the fine shall be paid to the informer.    (b) Each corner destroyed where there is a failure to comply with the provisions of this subchapter as to corners shall constitute a separate offense.
AR Code § 14-86-503 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 5 - Destruction of Section Corners in Improvement Districts|§ 14-86-503. Duty to perform

 (a) It is made the duty of the commissioners of any district to cause the work described in § 14-86-504 to be done by the engineers.  (b) All corners destroyed shall be reestablished at once during the time construction work is being done in the district.
AR Code § 14-86-504 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 5 - Destruction of Section Corners in Improvement Districts|§ 14-86-504. Location of corners and notes required

 (a)  (1) It shall be the duty of all engineers in the employ of any improvement district in this state or engineers doing any work for the improvement district, if the doing of the work or the construction of the improvement, or any work connected therewith, destroys any section corner or quarter section corner, to locate each corner so destroyed correctly in accord with the United States survey field notes of the corner and cause to be erected reference monuments of some indestructible material, which may be either concrete, stone, galvanized iron pipe, or cast iron posts not less than two-by-four inches (2" x 4") and sunk in the ground not less than three feet (3').  (2) The posts or monuments shall be placed forty-five degrees (45°) N. E., forty-five degrees (45°) N. W., forty-five degrees (45°) S. W., and forty-five degrees (45°) S. E., if possible, from the corner and shall be far enough away from the corner so as not to be covered up or destroyed in constructing the improvements.    (b)  (1) A copy of the engineer's notes of his locating the survey of each corner and the monuments thereto shall be kept. The notes shall tell how he proceeded in locating each corner, giving the course and distance from the true corner that each witness or monument is placed, and the kind of monument. The notes shall be so full and complete that any surveyor can, from the notes, find the corner without difficulty.  (2) The notes shall be filed by the engineer in the office of the county clerk in the county in which the corners are situated and shall be recorded by the clerk in a book kept for that purpose. The book shall be correctly indexed as to section, township, and range so as to be readily referred to or found from the index.    (c) The cost or charge for locating the corners and recording the notes shall be paid by the district as a part of the cost of the construction of the improvement.
AR Code § 14-86-601 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-601. Partition among several owners

 Wherever lands or other real property in an improvement district are assessed in one (1) body and are at the time owned in separate parcels or where the ownership subsequently becomes divided, any owner of any part of the property may apply to the chancery court of the county where the lands, or some part thereof, lie, making defendants in his suit the other parties interested in the lands. Thereupon, it shall be the duty of the court to partition the assessment against the lands among the several owners thereof, as equity and good conscience may require.
AR Code § 14-86-602 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-602. Assessed benefits not reduced

 Where any improvement district shall have issued bonds or incurred indebtedness, the total amount of the assessed benefits shall never be reduced upon a reassessment.
AR Code § 14-86-603 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-603. State agencies and commissions owning land to pay assessments

 It is hereby found and determined by the General Assembly that some state agencies and commissions owning land within levee, drainage, or other improvement or special assessment districts do not pay the assessments; that such land may be benefitted by the assessment levied by the district; that although public property used exclusively for public purposes is exempt from ad valorem property taxation under the Arkansas Constitution, the Arkansas Supreme Court has distinguished a tax from an assessment, stating that the word “taxes” refers to exactions laid by the government for the purpose of general revenues and that the word “assessments” refers to exactions laid for making improvements; and that state agencies and commissions owning land in these districts should pay the assessments levied by the districts because they benefit from the districts' improvements.
AR Code § 14-86-604 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-604. Exemptions

 (a) It is found and determined by the Seventy-Eighth General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes.  (b) Since neither the commission nor the department pursuant to Arkansas Constitution, Article 16, § 5, is required to pay real or personal property taxes on real estate and tangible personal property owned by that commission or department, likewise, notwithstanding any provision of law or any provision in §§ 14-86-603 — 14-86-606 to the contrary, the commission and department shall not be required to pay any improvement district assessments that may be assessed against the commission or department as a result of such ownership.
AR Code § 14-86-605 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-605. Assessments to be paid from date of implementation — Applicability

 (a) Any state agency or commission, including the Arkansas State Game and Fish Commission, owning real property located within a levee, drainage, or any other improvement or district and benefiting from the district shall pay the assessments levied by such districts from the date of implementation.  (b) However, the provisions of this section shall not apply retroactively to lands owned by state agencies prior to July 15, 1991, unless the state agencies were already paying taxes or assessments on their lands.  (c) This section shall not apply to the Commissioner of State Lands.
AR Code § 14-86-606 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-606. Sale or transfer of land

 The sale or transfer of real property located within a levee, drainage, or other improvement or special assessment district to a state agency or commission, including the Arkansas State Game and Fish Commission, if benefitted by the stated purpose of the improvement district, shall not extinguish any lien for delinquent assessments of such districts or relieve the purchaser or transferee of liability for delinquent assessments in such districts.
AR Code § 14-86-607 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 6 - Assessment in Improvement Districts|§ 14-86-607. Exclusions

 (a) At its option, any state agency or commission may be excluded from any newly formed levee, drainage, or other improvement or special assessment districts.  (b) If the purpose of the improvement district does not benefit the affected lands, then no taxes or assessments will apply to the nonserved lands. Sections 14-86-606 and 14-86-607 shall not apply to the Commissioner of State Lands.
AR Code § 14-86-701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 7 - Tax for Preliminary Expenses of Improvement District|§ 14-86-701. Authority to levy

 (a)  (1) In all improvement districts in this state, the county court or board of commissioners or directors is authorized and empowered, upon the completion of the assessment of benefits and its confirmation, to levy and collect a tax. This tax shall be based upon the assessment of benefits and collectible from the real property in the district in the proportion of the respective assessments of benefits against the several pieces of property for the purpose of paying preliminary expenses wherever it is deemed prudent not to proceed immediately with construction and not to wind up the district.  (2) The tax shall be levied and collected in the same manner as is provided for the levy and collection of the taxes of the district for the purpose of construction.    (b) If any improvement district is abandoned before the making of the assessment of benefits, the tax for preliminary expenses shall be levied upon the real estate therein, upon the basis of the assessment for county and state purposes.
AR Code § 14-86-702 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 7 - Tax for Preliminary Expenses of Improvement District|§ 14-86-702. Issuance of bonds

 (a) In case the directors or commissioners of any improvement district find it desirable to do so, they may issue coupon bonds or other negotiable evidences of indebtedness for the purpose of raising money to pay preliminary expenses.  (b) These bonds or other evidences of indebtedness may be issued, from time to time, in payment for preliminary work done. The directors or commissioners may secure the payment of the bonds by a pledge and mortgage of the assessment of benefits whenever the assessment of benefits has been confirmed.
AR Code § 14-86-801 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 8 - Collection of Taxes in Improvement Districts|§ 14-86-801. Collection in levee, drainage, and road districts

 (a) All taxes in levee, drainage, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them or under which they were organized if there is then a duly appointed, qualified, and acting board of commissioners for the district.  (b) The duty to promptly extend and collect these taxes may be enforced by mandamus or by a mandatory injunction in equity, at the instance of any landowner in the district, the trustee in any deed of trust securing the bonds of the district, the holder of any bond as to which the district has defaulted in the payment of interest or principal, or any other creditor of the district.  (c) The remedies provided in this section shall be exclusive, and all laws providing for or authorizing the appointment of a receiver for any such district having a duly appointed, qualified, and elected board are repealed. No court shall appoint a receiver to collect levee, drainage, or road district taxes in a district having such a board.
AR Code § 14-86-802 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 8 - Collection of Taxes in Improvement Districts|§ 14-86-802. Collection in municipal, bridge, suburban, and road districts

 (a) All taxes in municipal, suburban, bridge, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them, or under which they were organized.  (b) The duty to promptly extend and collect these taxes may be enforced by mandamus or by a mandatory injunction in equity, at the instance of any landowner in the district, the trustee in any deed of trust securing the bonds of the district, the holder of any bond as to which the district has defaulted in the payment of interest or principal, or any other creditor of the district.  (c) The remedies provided in this section shall be exclusive, and all laws providing for or authorizing the appointment of a receiver for any such district are repealed. No court shall appoint a receiver to collect municipal, bridge, suburban, or road district taxes.
AR Code § 14-86-803 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 8 - Collection of Taxes in Improvement Districts|§ 14-86-803. Payment and redemption with district bonds

 (a) It shall be lawful for any person, firm, or corporation owning lands in any drainage district, levee district, or other improvement districts within the State of Arkansas to pay any part or all of the assessments against their respective lands located in the drainage district, levee district, or other improvement districts with bonds issued by the district.  (b)  (1) It shall be lawful for any collector or improvement district commissioner or person lawfully designated to collect improvement district assessments to accept these bonds as payment, in part or in full, of any assessment imposed upon any land within any improvement district as payment of any past due assessments or assessments to become due and payable.  (2) The collector or other person lawfully designated to collect improvement district assessments in making his settlements with any district shall only apply such bonds on the settlement as he has actually received in payment of assessments or redemptions. He shall furnish the districts with a sworn statement setting out the names of property owners paying with bonds and the amounts of assessments each individual has paid in bonds.    (c)  (1) In the making of their payments, the landowners may pay with either past due bonds or bonds to become due in the future issued by the proper authority of the particular district for which payment is being made.  (2)  (A) It also shall be lawful for any person, firm, or corporation whose lands have been sold and which lands are owned by an improvement district and have not been resold to a private individual, firm, or corporation to redeem the lands or repurchase them with the bonds either past due or to become due of the particular district where the land is located and assessed for improvement purposes.  (B) The commissioner of any and all districts are authorized to execute to the person redeeming or repurchasing the lands a deed conveying all right, title, and interest of the district in and to the lands, subject, however, to any unpaid assessments that may accrue after the purchase or redemption. All bonds used in the payment of assessments, redemption, or repurchase of lands, as provided for in this section, shall be accepted at face value.      (d)  (1) The provision of this section shall in no way interfere or prevent the reassessment against any lands in any improvement district as provided by law.  (2) In the event any landowner shall have paid all assessments against his lands, including past due assessments and future assessments, nothing in this section shall prevent additional assessments against any such lands that may be made under any existing law.