reglab/housing_qa huggingface dataset:
AR Code § 14-120-333 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 3 - Consolidation of District Duties, Obligations, and Purposes|§ 14-120-333. Use of revenues for bond payment — Lien

 (a) To secure the due and prompt payment of both principal and interest of any bonds or notes issued under the provisions of this subchapter, the entire revenue of the district or such fractional part thereof as the board of directors may deem expedient and necessary is pledged.  (b) The board of directors of the district is required to set aside annually from the first revenue collected a sum sufficient in amount to secure and pay the interest on the bonds or notes and the principal, as the interest and principal may become due. Its duty to do so may be enforced by mandamus proceedings.  (c) The principal and interest of the bonds or notes shall be secured by a lien on all the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property in the district.  (d) The board of directors may pledge all or any part of the assessment of benefits and its revenues as security for the payment of the principal and interest of the bonds or notes.  (e) In the event the board of directors fails or refuses to levy and collect the tax in any year in which there are bonds or notes or interest coupons outstanding when the proceeds of the tax are required for the payment of the bonds, notes, or interest coupons, this duty may be enforced by a 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, note, or interest coupon as to which the district has defaulted in the payment, or any other creditor of the district.
AR Code § 14-120-401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-401. Legislative intent

 Sections 14-120-402 — 14-120-408 of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension and collection of taxes and assessments that may be adopted by any board of directors which now collects taxes and assessments in a manner other than provided for by this subchapter.
AR Code § 14-120-402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-402. Definition

 As used in this subchapter unless the context otherwise requires, “board of directors” means the governing body of levee districts, drainage districts, or levee and drainage districts and includes the term “board of commissioners.”
AR Code § 14-120-403 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-403. Resolution

 Notwithstanding the provisions of any special or general act, the board of directors of any levee district, drainage district, or levee and drainage district collecting taxes and assessments by special collectors may, by resolution adopted by a majority of the directors, change such method of collection and direct that the amount of taxes levied and assessed by the district shall annually be extended upon the tax books of the county or counties within which the lands so assessed and taxed are located and annually collected by the tax collectors in each county or counties along with the other taxes. Upon the adoption of that resolution, the clerk and tax collector of each county shall be charged with the duty of extending and collecting the annual tax and assessment levied by the districts.
AR Code § 14-120-404 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-404. Due dates of taxes

 (a) All taxes levied and assessed under § 14-120-403 are due and payable between the first business day in March and October 15 inclusive in the year levied.  (b)  (1) Taxes levied and assessed under § 14-120-403 are a lien upon and bind the property upon which it is levied.  (2) The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made.  (3) The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid.  (4) However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year.
AR Code § 14-120-405 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-405. Delinquencies

 If taxes and assessments shall not be paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the land but shall, on or before the date fixed by law for making settlement with the county treasurer for general taxes, make out and file with the board of directors of the district a list of all real property which lies in the county and which is delinquent for nonpayment of said taxes and retain a copy for use in collecting such delinquent taxes. The board of directors of the district shall enforce the collection of such taxes and the penalties thereon in the manner now provided by law.
AR Code § 14-120-406 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-406. Disposition of taxes collected

 The net amount of the taxes collected for the district shall be paid over by the collector to the board of the district at or before the time the collector is now required to make settlement with the county treasurer for general taxes.
AR Code § 14-120-407 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-407. Commissions

 The county clerk and tax collector shall receive commissions for the extension and collection of the taxes as are now or may hereafter be provided by law.
AR Code § 14-120-408 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-408. Notice of sale of land for nonpayment of taxes in certain districts

 Notwithstanding the provisions of §§ 14-86-1401 — 14-86-1405, and any other provision relating to giving notice prior to selling or filing suit for sale of lands for nonpayment of improvement district assessments, the provisions of subchapter 3 of this chapter shall be the only notice requirement applicable to any improvement district embracing lands in four (4) or more counties for selling or filing suit to sell any lands for nonpayment of improvement district assessments.
AR Code § 14-120-409 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 4 - Alternative Procedure for Extension, Collection, and Payment of Assessments and Taxes|§ 14-120-409. Business interest exemption for districts with land in four or more counties

 The members of the board of directors of any improvement district consolidated pursuant to the provisions of subchapter 3 of this chapter, which encompasses lands located in four (4) or more counties, shall not be required to file the written statement required by §§ 21-8-301 — 21-8-305, 21-8-306 — 21-3-309.
AR Code § 14-120-501 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-501. Right to review — Construction

 (a) Any person aggrieved by an assessment of benefits established against his property in any drainage district, levee district, or drainage and levee district, whether created under general laws or by special acts, 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) The right of review provided in this subchapter shall be construed to be an enlargement of the administrative remedies now provided by law.
AR Code § 14-120-502 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-502. Petition for review

 (a) 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.  (b) 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 § 14-120-503 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-503. Hearing and determination

 (a) The court shall hear the petition as expeditiously as possible. It shall have power to lower, raise, equalize, and determine the proper assessment of benefits established 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 § 14-120-504 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-504. Certification to district of court's determination

 As soon as the court determines the proposed assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify the assessment to the district so that the district taxes may be extended against it.
AR Code § 14-120-505 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-505. Appeal to Supreme Court

 (a) An appeal may be prosecuted from the assessment determined by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of its determination by the chancery court.  (b) The Supreme Court shall advance the appeal on its docket as involving a matter of public interest.
AR Code § 14-120-506 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-506. Suit to collect taxes on property in custody of another court

 In suits by a drainage district, levee district, or drainage and 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 adjudicate the amount and legality of the tax. 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 § 14-120-507 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 5 - Judicial Review of Assessment of Benefits|§ 14-120-507. Reduction of penalty for delinquency

 In all drainage districts organized by special act of the General Assembly in which the penalty is now twenty-five percent (25%) for failure to pay drainage district taxes within the time designated by the act, the commissioners of any drainage or levee district, at their discretion, may reduce all or any part of the penalty as low as ten percent (10%).
AR Code § 14-120-601 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-601. Subchapter supplemental

 The provisions of this subchapter shall be supplemental to the laws of this state governing levee and drainage districts and shall repeal only those laws or parts of laws which are specifically in conflict with this subchapter. It is the intent of the General Assembly that this subchapter shall not modify, affect, or repeal any of the existing levee and drainage district laws of this state, except to the extent the laws conflict with the provisions of this subchapter.
AR Code § 14-120-602 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-602. Applicability

 (a) This subchapter shall not apply to any drainage district or levee district, or combination of districts, which, under present law, are governed by more than five (5) commissioners, nor shall it apply to any such districts governed by commissioners who are elected under existing law.  (b) Laws concerning all such districts and other laws governing improvement and drainage and levee districts shall continue in full force and effect.
AR Code § 14-120-603 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-603. Determination of number of commissioners

 All drainage districts, levee districts, or combinations of such districts shall have either three (3) or five (5) commissioners, the exact number of which shall be determined by the court having jurisdiction of the formation of the district.
AR Code § 14-120-604 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-604. Increase in number of commissioners

 (a) The boards of commissioners of drainage districts, levee districts, and combinations of such districts which are now composed of only three (3) members may be increased to five (5) members by order of the court having jurisdiction of such districts in accordance with § 14-120-605.  (b) A petition to increase the number of commissioners may be filed with the court having jurisdiction by any interested taxpayer, and the clerk of the court shall give notice of hearing on the petition by publication for two (2) weeks in some newspaper published and having a general circulation in the county and shall further serve notice on the existing commissioners.  (c) The time and place of hearing on the petition shall be fixed by the court.
AR Code § 14-120-605 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-605. Petition by majority of landowners or existing commissioners — Order

 If, upon the hearing provided for in § 14-120-604, a petition is presented to the court signed by landowners against whose lands more than fifty percent (50%) in value of the assessment of benefits in a district is levied, or if the petition is presented to the court by the existing commissioners of the district, the court shall forthwith issue an order that the board of commissioners of the district shall thereafter consist of five (5) members, selected as hereinafter provided.
AR Code § 14-120-606 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-606. Terms of office in districts having three commissioners

 (a) The terms of office of commissioners in all districts which have three (3) commissioners shall be nine (9) years to serve until their successors are duly selected and qualified as herein set forth.  (b)  (1) These terms of office shall begin January 1.  (2)  (A) For the initial terms the commissioners shall select one (1) of their number to serve for three (3) years, one (1) to serve for six (6) years, and one (1) to serve for nine (9) years.  (B) The names and terms, so selected shall be certified to the clerk of the court having jurisdiction on or before January 1.
AR Code § 14-120-607 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-607. Terms of office in districts having five commissioners

 (a) The term of office of commissioners in all districts which have five (5) commissioners shall be ten (10) years to serve until their successors are duly selected and qualified as set forth in this subchapter.  (b)  (1) These terms of office shall begin January 1.  (2)  (A) For the initial terms, the commissioners shall select one (1) of their number to serve for two (2) years, one (1) for four (4) years, one (1) for six (6) years, one (1) for eight (8) years, and one (1) for ten (10) years.  (B) The names and terms so selected shall be certified to the clerk of the court having jurisdiction on or before January 1.
AR Code § 14-120-608 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 6 - Certain Boards of Commissioners|§ 14-120-608. Filling vacancies and new positions

 Vacancies in the office of commissioners, or creation of new positions by increase of number, shall be filled by order of the court having jurisdiction, subject to the following:   (1) Ten (10) or more landowners against whose lands more than fifty percent (50%) in value of the assessment of benefits in a district is levied may, at any time, petition the court to remove a commissioner or commissioners and to appoint designated qualified persons as successors, and the court shall forthwith enter an order to that effect.  (2) In the event of expiration of term of office, removal, or vacancy from any other cause, and in the absence of a petition as specified in the preceding subdivision, the court, on petition of any number of landowners or by the remaining commissioners, shall enter an order making the appointments. It shall cause notice to be published once a week for two (2) weeks in a newspaper or newspapers having general circulation in each of the counties involved in the district of the entry of its order appointing named commissioners for specified terms. Such notice shall specify a time and place for hearing, which shall be not less than ten (10) days after first publication of notice, at which time objections to such appointments will be heard. At the hearing the court may confirm the appointments or appoint any other qualified person.
AR Code § 14-120-701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 7 - Maintenance of Facilities|§ 14-120-701. Purpose and intent

 (a) It is the express purpose and intent of this subchapter to require levee and drainage districts to keep their facilities in proper repair, whenever the districts shall have given assurances to the federal government that maintenance of a facility would be provided upon its completion.  (b) In imposing the duty upon levee and drainage districts, the General Assembly takes cognizance of the fact that many levee and drainage facilities in the State of Arkansas are constructed through the cooperation of the federal government and that adequate maintenance of these facilities in good faith is extremely important if the State of Arkansas is to continue to receive the benefit of future development of levee and drainage projects in this state by the federal government.  (c) The General Assembly also recognizes that a number of levee or drainage districts may be involved in an overall connecting levee or drainage project that results in mutual benefits to all districts in the affected area.  (d) If one (1) or more of these districts fails to provide adequate maintenance according to the assurance given the federal government, the lack of maintenance can jeopardize the entire project.  (e) Therefore, each district shall have the duty of maintaining its facility and shall not endanger the facilities of the other districts in the affected area.  (f) In addition, the General Assembly recognizes that the policies of Congress in planning future levee and drainage work in the State of Arkansas will be influenced by the adequacy with which levee and drainage districts in this state provide maintenance of existing facilities according to the terms of the assurances given the federal government.  (g) In order to encourage Congress to continue to make available funds for future development and improvement of levee and drainage projects in this state, the General Assembly recognizes that the State of Arkansas must take steps to see that the assurances given to the federal government by levee and drainage districts as authorized by the laws of this state shall be fulfilled. It is declared that the purpose of this subchapter is to require that maintenance shall be provided.