reglab/housing_qa huggingface dataset:
AR Code § 14-316-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-316-104. Allotment of funds where improvement districts embrace lands in more than one county

 In those situations where the boundaries of a road improvement district embrace lands in more than one (1) county and any of the counties have available funds, either directly from the State Treasury or by action of the quorum court, to apply on the bonded indebtedness of road improvement districts in that county, the basis of ascertaining the proportion of the bonded indebtedness owing by the road improvement district that should be considered in allotting funds to road improvement districts in that county shall be the relation that the assessment of benefits in that county bears to the assessment of benefits in the road improvement district. The percentage that the assessment of such benefits in any of such counties is of the entire assessment of benefits in such district shall be the percentage of the bonds of such district entitled to allotments in that county.
AR Code § 14-316-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-316-105. Cancellation of records of unsatisfied liens when there are no unsatisfied obligations

 (a) Whenever it shall appear to the chancery court of any county, upon the petition of any interested person, that there is of record any unsatisfied lien by virtue of any assessment of benefits or mortgage created under the authority of any general or special road improvement district laws of this state, and that all assessments, bonds, or other obligations of the road improvement district, to secure the payment thereof, have been paid; or that such improvement has been completed or abandoned without the issuance of bonds and there are no unpaid obligations of that district, but there remains of record the unsatisfied lien of assessment of benefits against the lands within that district, the chancery court shall, if it finds the allegations of the petition to be true, enter an order cancelling the unsatisfied liens of assessment and setting aside any judgment theretofore rendered in the court for foreclosure of any delinquent assessments, penalties, and costs then remaining unsatisfied. The court shall also have the power to cancel, set aside, and hold for naught any title held by any district coming under the terms and provisions of this section.  (b) Upon the rendition of the order or decree by the chancery court, the circuit clerk or chancery clerk, as the case may be, is empowered and directed to enter upon the proper record in his office a satisfaction of the mortgage, delinquent assessment of benefits, or other court order or instrument creating a lien against the lands within the district, and a release of the lien thereunder.
AR Code § 14-316-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-316-106. Cancellation of assessment liens when roads are taken by state or no bonds were issued

 All liens are cancelled when:   (1) There is of record an unsatisfied lien by virtue of an assessment, pledge, or mortgage, delinquent record, or decree of foreclosure made or created under a general or special law relating to a road improvement district of this state or bridge improvement district of which all bonds and other obligations of the district have been paid, and the district has been completely absorbed or taken over by the state or by the Arkansas Department of Transportation; or  (2) The improvements have been completed or abandoned without the issuance of bonds, there are no outstanding obligations of the district, and there remains of record an assessment of benefits lien against the lands of the district.
AR Code § 14-316-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-316-107. Cancellation of district-acquired delinquent tax title

 In the event there has been a sale to the district of any lands for delinquent taxes and some manner of title is still held by the district, the title so acquired is divested out of the district, cancelled, and held for naught. The title shall in no wise constitute a lien on the property or a cloud on the title to the property.
AR Code § 14-316-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-316-108. Road and school district boundaries to be coextensive

 When any road district in the State of Arkansas dissects any school district in this state wherein the lands and property of a majority of the property owners in the school district lie in an adjoining road district but in the same school district, the boundary lines of the road district so dissecting shall follow and be the same as the boundary lines of the school district.
AR Code § 14-316-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-316-109. Route change to avoid dangerous railroad crossing

 (a) In road and highway districts where the act creating the district, and amendments thereto, do not permit a change in plans of the district or where by act of the General Assembly the roads to be built are specifically defined or otherwise limited, and where the road is not completed and a minor change in route or an addition to the road would enable the traveling public to avoid a dangerous railroad grade crossing, the board of commissioners is authorized to make the minor changes in route or to make an addition to the roads to be built that will enable the traveling public to avoid a dangerous grade crossing. If the change in route or addition to the road is not planned over existing public roads, then the change or addition shall only be made with the approval of the county court. The commissioners shall then lay out a public road over the proposed route if the court approves the change or addition.  (b) If it is necessary to increase the assessed benefits or to increase the annual levy of any district, both in acreage and assessed valuation of property, in order to make a change in route or addition to a road in order to enable the traveling public to avoid a dangerous grade crossing, then the change shall only be made with the consent of a majority of the landowners of the district.
AR Code § 14-316-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-201. Penalty and enforcement

 (a) Any commissioner, officer, agent, or employee of any district who shall wilfully fail or refuse to comply with, or who shall knowingly violate, any of the provisions of this subchapter, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than one hundred dollars ($100) nor more than five hundred dollars ($500).  (b) The provisions of this subchapter may be enforced by mandamus at the instance of the State Highway Commission or of any interested landowner.
AR Code § 14-316-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-202. Examination of records by commission — Liability for wrongful use of funds

 (a) The State Highway Commission:  (1) Shall have authority to examine the books, records, and accounts of road districts and to have them audited; and  (2) May take any other steps necessary to ascertain the exact status and assets of a road district.    (b) Any commissioner, officer, agent, or employee of a road district wrongfully using or permitting the wrongful use of district funds shall be personally liable therefor. The Attorney General, at the request of the commission, shall prosecute the necessary suit, in the name of the district, to enforce that liability.
AR Code § 14-316-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-203. Districts with roads wholly within the state highway system — Annual report

 (a) On or before January 10 of each year, the commissioners of road districts whose roads, exclusive of any portion within the corporate limits of any city or town of more than two thousand five-hundred (2,500) inhabitants, are wholly included in the state highway system shall file a report with the State Highway Commission showing:  (1) The cash on hand, the amount of delinquent taxes, and all other assets; and  (2) All receipts and disbursements during the previous year.    (b) The report shall state the date of each voucher drawn, the amount, to whom payable, and for what purpose issued.
AR Code § 14-316-204 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-204. Remission of funds for paying bonded indebtedness and interest

 (a) When directed by the State Highway Commission, the commissioners of road districts referred to in § 14-316-203 shall remit all funds on hand from any and all sources, or so much thereof as may be necessary, to the bank or trust company named as payee in the deed of trust securing the bonds of the district, for the purpose of paying the bonds and interest as they mature, to the extent of the funds. However, the districts may retain sufficient amounts of the funds on hand to take care of existing contracts.  (b) In making the allotment provided for in section 3 of Act No. 11, approved February 4, 1927, [superseded], the commission shall only allot to the districts referred to in § 14-316-203 having funds on hand in an amount which, when added to the funds, will be sufficient to meet the maturing bonds and interest of the district, with the paying charge on that amount.
AR Code § 14-316-205 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-205. Districts with roads not wholly within state highway system — Tax levy — Sale of certificates of indebtedness — Saving clause

 With the approval of the county court, the commissioners in each district whose roads are not wholly included in the state highway system may annually, as necessary, levy a tax not to exceed one percent (1%) on the assessed benefits in the district for the purpose of constructing, repairing, and maintaining roads within the district which are not included in the state highway system. For that purpose, in order not to delay such necessary work, the road improvement district may issue and sell certificates of indebtedness, bearing interest at a rate not exceeding six percent (6%) per annum and for an amount not exceeding one (1) annual tax. These certificates shall be negotiable, shall mature and be made payable within one (1) year after their issuance, and shall constitute a lien and charge against the funds of the district. This section shall not repeal Acts 1923, No. 180, § 1.
AR Code § 14-316-206 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-206. Maintenance of roads not wholly within the state highway system — Use of funds — Cooperation with State Highway Commission — Annual report

 (a) The commissioners of districts whose roads are not wholly included in the state highway system shall, with the approval of the county court of the county in which the greater portion of the lands of the district are situated, or with the approval of the State Highway Commission, use the funds and revenues of the district for the repair and maintenance and completion of construction of the roads not included in the state highway system, and for other lawful expenses.  (1) The approval of the county court or of the State Highway Commission shall not be necessary in paying out funds in compliance with valid contracts now in existence.  (2) In districts in which the mileage of the roads constructed and included in the state highway system and on which the state has done maintenance work is more than the mileage of the roads constructed and not so included and previously maintained by the district, one-half (½) of the cash on hand on January 1, 1927, and one-half (½) of the delinquent taxes due before January 1, 1927, thereafter collected, and one-half (½) of all other assets, except equipment, shall be used as provided in § 14-316-204. In making the allotment provided for in Acts 1927, No. 11, § 3 [superseded], the commission shall only allot to the district an amount which, when added to such funds, will be sufficient to meet the maturing bonds and interest of the district, with the paying charge on that amount.    (b) The commissioners of such districts shall have the right to call on the State Highway Commission for the advice and services of state highway engineers. If the commission shall deem it inexpedient to furnish the services, the districts may, with the consent of the county court or of the State Highway Commission, employ engineers. The compensation of those engineers shall be fixed by the court or the commission consenting to the employment.  (c) On or before January 10 of each year, the commissioners of such districts shall file with the county court a report, duly sworn to by them, showing the items enumerated in § 14-316-203. All districts which are required by subsection (a)(2) of this section to pay one-half (½) of their cash, collections, and other assets on maturing bonds and interest of the district shall file a certified report, as provided in § 14-316-203, both with the county court and the State Highway Commission.  (d) The State Highway Commission shall have like authority, and the commissioners, officers, agents, and employees of such districts shall be under a like personal liability, enforceable in like manner, as to that provided in § 14-316-202.
AR Code § 14-316-207 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-207. Payment of outstanding indebtedness and bonds by funds derived from taxes

 (a) Funds derived from taxes in road improvement districts shall be used by each district to pay its bonds, interest, and other valid and outstanding indebtedness which matured prior to January 1, 1927. The balance, if any, shall be used to pay bonds and interest maturing after January 1, 1927, or for construction, repairs, and maintenance, subject to the restrictions set forth in this subchapter which are intended to govern the expenditure of those funds.  (b) In the event any road district has valid and outstanding indebtedness existing prior to January 1, 1927, or maturing thereafter, not evidenced by bonds or interest coupons and which is not taken over by the state by virtue of Acts 1927, No. 11 [superseded], and the districts have no funds on hand with which to pay the indebtedness, the commissioners of the road district may levy a tax from year to year upon the lands in the district sufficient to pay the valid outstanding indebtedness. Upon payment of the indebtedness as provided in this section, any balance or surplus shall be handled in accordance with the further provisions of this subchapter, provided such districts are authorized to refund any such indebtedness.
AR Code § 14-316-208 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-208. Tax collection prohibited except to pay bonds and interest

 Except taxes delinquent on January 1, 1927, no taxes shall be extended or collected by any district whose roads are wholly included in the state highway system except to pay bonds and interest which became due prior to January 1, 1927, or for other liabilities, unless it becomes necessary to extend and collect taxes to pay bonds and interest maturing after January 1, 1927.
AR Code § 14-316-209 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 2 - Collection and Disposition of Taxes Generally|§ 14-316-209. Use of funds — County road tax vested in county — Repayment of advances

 (a) Road districts shall be permitted to use funds that are on hand to pay valid outstanding debts of the district existing at the date of the passage of this subchapter.  (b) Any part or portion of the three (3) mill county road tax by authority of law vested in or given to any particularly designated rural road improvement district shall be vested in the county in which the tax originates. It shall constitute a part of the public county road funds of that county. In special road improvement districts in counties to which funds have been advanced for use in completing any unfinished road, the improvement of which is authorized by the law creating the district, the board of commissioners of any such improvement district or any receiver in charge thereof is authorized and directed to repay the sums of money so advanced to any person advancing that amount out of any fund on hand which is not necessary for the payment of bonds of the district maturing prior to January 1, 1927, and accrued interest thereon.
AR Code § 14-316-301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 3 - Collection of Delinquent Assessments|§ 14-316-301. Construction

 This subchapter shall be liberally construed to give the assessment and tax list the effect of bona fide mortgages for a valuable consideration, and to give a first lien upon the lands and real property as against all persons, firms, or corporations having an interest therein.
AR Code § 14-316-302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 3 - Collection of Delinquent Assessments|§ 14-316-302. Enforcement proceedings generally

 (a) If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by the time fixed by law for the payment of county taxes, which for the purpose of this subchapter shall be between the first Monday in January and April 10 of each year, a penalty of twenty-five percent (25%) is attached for the delinquency, and the board of commissioners shall institute proceedings in the chancery court for the county to enforce the collection of the delinquency.  (b) The court shall give judgment against the lands and the real property for the amount of the taxes, the penalty of twenty-five percent (25%), and interest on the taxes and penalty from the expiration of the time for their payment to the collector at the rate of six percent (6%) per annum, and for all costs of the proceeding.  (c) The judgment shall provide for the sale of the delinquent lands for cash by a commissioner of the court after advertisement as set forth in § 14-316-303.  (d) The proceedings and judgment shall be in the nature of a proceeding in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings. The judgment shall be enforced wholly against the lands and not against any other property of the defendant.  (e) All or any part of the delinquent lands or real property within the district may be included in one (1) suit instituted for the collection of the delinquent taxes, penalty, and costs.
AR Code § 14-316-303 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 3 - Collection of Delinquent Assessments|§ 14-316-303. Notice

 (a) For two (2) consecutive weeks before judgment is entered for the sale of the lands, weekly notice of the pendency of the suit shall be given by publication in some newspaper in the county having a general circulation therein.  (b) Notice may be in the following form:  (c) The complaint above referred to need not allege minor details of organization of the district or the manner of making or levying the assessments or benefits, but it may allege generally the organization of the district and that the taxes sought to be foreclosed are past due and unpaid.    “NOTICE” (Name of district vs. delinquent lands in the district) “All persons, firms, or corporations having or claiming any interest in any of the following described lands or real property are notified that an action is pending in the Chancery Court of County, Arkansas, to enforce the collection of certain road improvement and road maintenance taxes on the following list of lands and real property, each supposed owner's name having been set opposite his, her, or its property, together with the total amount severally due from each, to wit: (then shall follow a list of the supposed owners with a description of the lands and the amounts due thereon, respectively, as aforesaid). “All persons, firms, or corporations interested in the property are notified that they are required by law to appear within four (4) weeks and make defense to the suits or same will be taken for confessed and final judgment shall be entered directing the sale of the lands for the purpose of collecting the taxes, together with all the interest, penalty, and costs allowed by law. Clerk of Chancery Court.”   Click to view form.
AR Code § 14-316-304 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 316 - Road Improvement Districts Generally|Subchapter 3 - Collection of Delinquent Assessments|§ 14-316-304. Trial procedures

 (a) Suits for delinquent assessments shall be conducted in the name of the district and in accordance with the practice and procedure of the chancery courts of this state, except as herein otherwise provided, but neither attorneys ad litem, guardians ad litem, nor any other provisions of § 16-65-403 shall be required, and the suits may be disposed of on oral testimony as in ordinary suits at law.  (b) However, no informality or irregularity in holding any meeting provided for in this subchapter, or in any description, valuation, or assessment of the property, or in the name of the owner, number of acres, or manner of assessment, shall be a valid defense to the action.