reglab/housing_qa huggingface dataset:
AR Code § 14-317-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-103. Petition for district formation — In general

 (a)  (1) Whenever a two-thirds (2/3) majority in value, acreage, or number of landowners within a proposed road improvement district shall petition the county court to establish a road improvement district to embrace a certain region which it is intended shall be embraced within the boundaries of the district, it shall be the duty of the county court:  (A) To lay off into a road improvement district the territory described in the petition for the purpose of grading, draining, graveling, paving, curbing, and guttering roads, highways, and streets as set forth in the petition; and  (B) To name as commissioners of the district the persons whose names appear in the petition, provided they are property owners in the district, if the petition contains the names and if not, three (3) property owners of the district of integrity and good business ability.    (2) All or portions of incorporated towns or cities may be included in the districts, provided that the area of the district located within the incorporated towns or cities shall be less than a majority of the area of the entire district and provided further that no incorporated town or city or portion thereof shall be included in the district unless it shall be found that a two-thirds (2/3) majority in value of the owners of real property within the affected area of the incorporated town or city, irrespective of a majority elsewhere in the district, have petitioned for formation of the district.    (b)  (1) If land in more than one (1) county is embraced in the proposed district, the petition shall be addressed to the circuit court for the county in which the largest portion of the lands lie and all proceedings shall be had in that circuit court. In cases where the district contains lands in more than one (1) county, the words “county court” or “county judge” as used in this chapter shall be construed to mean “circuit court” or “circuit judge,” and the words “county clerk” to mean “circuit clerk,” unless the context clearly indicates to the contrary. All notices in that event shall be published in newspapers published and having a bona fide circulation in each county in which the district embraces land.  (2) If land in more than one (1) county is embraced in the proposed district, the commissioners of the district shall be selected so as to name at least one (1) property holder in the affected territory of each county in which the district embraces land. However, if the district embraces land in more than three (3) counties, the commissioners of the district shall be selected so that not more than one (1) commissioner shall be a property holder in the territory of any county in which the district embraces land.
AR Code § 14-317-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-104. Notice of petition

 (a) Upon the filing of the petition, it shall be the duty of the county clerk to give notice of the filing thereof, describing the territory to be affected and calling upon all persons who wish to be heard upon the question of the establishment of the district, to appear before the county court on a day to be fixed in the notice.  (b) The notice shall be published once a week for two (2) weeks in some newspaper published and having a bona fide circulation in the district where the lands affected are situated.  (c) This notice may be in the following form:    “Notice is given that a petition has been filed praying for the formation of a road improvement district for the purpose of The petition is on file at the office of the County Clerk of County, where it is open to inspection. All persons desiring to be heard on the question of the formation of the district will be heard by the county court on the day of , 19 The following lands are affected: (Here give description of lands affected; the same may be described by using the largest subdivision possible). County Clerk.”   Click to view form.
AR Code § 14-317-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-105. Circulation of identical petitions

 Any number of identical petitions may be circulated, and identical petitions with additional names may be filed at any time until the county court acts.
AR Code § 14-317-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-106. Hearing on petition — Appeal

 (a) On the day named in the notice, it shall be the duty of the county court to meet and to hear the petition and to ascertain whether those signing the petition constitute a two-thirds (2/3) majority in value, acreage, or number of landowners within the proposed road improvement district.  (1) If the county court determines that a two-thirds (2/3) majority in value, acreage, or number of landowners within the proposed road improvement district have petitioned for the improvement, it shall enter its judgment laying off the district as defined in the petition and appointing the commissioners named in the petition, if commissioners are named therein and are property holders in the district.  (2) If it fails to find that a two-thirds (2/3) majority in either value, acreage, or number of landowners within the proposed road improvement district have signed the petition, it shall enter its order denying the petition.    (b) If any part of the proposed district shall be located within the corporate limits of an incorporated town or city, the county court shall make a separate finding on the question of two-thirds (2/3) majority in that incorporated town or city.  (1) If the court finds that a two-thirds (2/3) majority in value in the portion of each incorporated town or city that is included in the proposed district, as well as two-thirds (2/3) majority in value, acreage, or number of landowners of rural lands affected, have petitioned for the improvement, it shall enter its judgment laying off the district as defined in the petition and appoint the commissioners named in the petition, if commissioners are named therein and are property holders in the district.  (2) If it fails to find that a two-thirds (2/3) majority in value of the area affected by the proposed district in any incorporated town or city affected or a two-thirds (2/3) majority in either value, acreage, or number of landowners of the lands affected outside of an incorporated town or city has signed the petition, it shall enter its order denying the petition.    (c) Any petitioner or any opponent of the petitioner may appeal from the judgment of the county court creating or refusing to create the district, but the appeal must be taken and perfected within thirty (30) days. If no appeal is taken within that time, the judgment creating the district shall be final and conclusive upon all persons.  (d) The petition shall state the specific purposes for which the district is to be formed. The judgment establishing the district shall give it a name which shall be descriptive of the purpose. The district shall also receive a number to prevent its being confused with other districts for similar purposes.
AR Code § 14-317-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-107. District as body corporate

 Each district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal.
AR Code § 14-317-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-108. Commissioners' oath

 (a) Within thirty (30) days after their appointment, the commissioners shall take and file their oath of office with the county clerk. In their oath they shall swear that they will support the Constitution of the United States and the Constitution of the State of Arkansas, that they will discharge faithfully their duties as commissioners, and that they will not be interested, directly or indirectly, in any contract let by the board.  (b) Any commissioner failing to file such oath within the thirty-day period shall be deemed to have declined the office, and the county court shall appoint some property holder as his successor, who shall qualify in like manner within a like time.
AR Code § 14-317-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-109. Board organization — Vacancy

 (a) The board of commissioners shall organize by electing one of its members chairman, and it shall select a secretary.  (b) It may also employ such agents, servants, engineers, and attorneys as it deems best and fix their compensation and the compensation of the secretary.  (c) In case of a vacancy on the board of commissioners, after the commissioners have organized, the remaining commissioners shall select the successor, who shall be a property holder in the district. The person so selected shall qualify by taking the oath of office as prescribed for the original commissioners.
AR Code § 14-317-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-110. Liability of board members

 No member of the board of improvement shall be liable for any damages unless it shall be made to appear that he has acted with a corrupt and malicious intent.
AR Code § 14-317-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-111. Depository

 The board shall select some solvent bank or trust company as the depository of its funds, exacting of the depository a bond in an amount equal to the amount of money likely to come into its hands.
AR Code § 14-317-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-112. Eminent domain

 All districts organized under this chapter shall have the right of eminent domain in order that they may carry out the purpose of their creation. This right shall be exercised in the same manner as in the case of railroads, telegraph, and telephone companies, but without the necessity of making a deposit of money before entering into possession of the property condemned.
AR Code § 14-317-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-113. Sale of acquired lands

 Any land that may be acquired by any district organized under this chapter may be sold by the commissioners for the price and on the terms they deem best.
AR Code § 14-317-114 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-114. Bonds generally

 (a) All bonds issued by the commissioners under the terms of this chapter shall be secured by a lien on all lands in the district. The board of commissioners shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as may be necessary to pay any bond issued or obligation contracted under its authority, and the making of the assessment or levy and collection may be enforced by mandamus.  (b) If any bond or interest coupon on any bond issued by the board is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes aforesaid and an assessor to reassess the benefits, if necessary. The proceeds of the taxes and collections shall be applied after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable. The receiver may be directed by suit to foreclose the lien of the taxes on the lands, and the suits so brought by the receiver shall be conducted in all matters as suits by the board as hereinbefore provided and with like effect, and the decree and deeds therein shall have the same presumption in their favor. However, when all the sums have been paid, the receiver shall be discharged and the affairs of the district conducted by the board of commissioners as hereinbefore provided.
AR Code § 14-317-116 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-116. County clerk — Collector

 (a) It shall be the duty of the county clerk of the county to extend taxes annually upon the tax books of the county until the levy is exhausted, and for his services he shall receive a commission of one and one-half percent (1½%) of the amount so extended.  (b) It shall then be the duty of the collector to collect each year the taxes extended upon the books along with the other taxes until the entire levy is exhausted. For his services in making the collections, the collector shall receive a commission of one and one-half percent (1½%), and the taxes shall be paid by the collector to the depository of the district at the same time he pays over the county funds.  (c) In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1½%) for extending the taxes and a commission of an additional one and one-half percent (1½%) for collecting the taxes. County clerks and tax collectors are authorized to employ additional deputies to do the additional work imposed by the terms of this chapter.  (d) No property owner shall be required to pay the improvement taxes herein provided as a prerequisite to paying his general taxes.
AR Code § 14-317-117 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-117. Alteration of plans

 (a) The commissioners may at any time alter the plans and specifications.  (b) The changed plans, with the accompanying specifications, shall be filed with the county court. Notice of filing shall be given by publication for two (2) weeks in some newspaper issued and having a bona fide circulation in the county.  (c) If, by reason of the change of plans, the board of commissioners deems that the assessment of benefits has become inequitable, it shall direct the assessor to make a reassessment.  (d) If any property owner deems that by reason of the change of plans his assessment has become inequitable, he may, within two (2) weeks after the last publication of notice, petition the board to order a reassessment. The decision of the board upon his petition shall be final unless an appeal is taken within ten (10) days to the county court.  (e) In case of reassessment, the reassessment shall be filed, advertised, and equalized as provided for in the original assessment.  (f) Wherever the words “two-thirds (2/3) majority in value” are used herein, it shall be construed to mean a two-thirds (2/3) majority in assessed value as shown by the latest county assessment records for general taxes.
AR Code § 14-317-118 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-118. Signatures prerequisite to levy — Five year freeze on assessment increase

 (a) Road and street improvement districts formed after July 4, 1983, under the provisions of this chapter shall be subject to the provisions of this section in addition to other provisions of this chapter and all other applicable laws.  (b) When the initial assessment of benefits by the districts has been determined, the petition for formation of the districts shall once again be reviewed by the authority initially reviewing the petition, and, if upon review, it does not appear that persons who would be liable for at least fifty-one percent (51%) of the initial assessed benefits have signed the petition, then the assessment shall not be levied until additional signatures are obtained on the petition which would represent the approval of persons who would be liable for at least fifty-one percent (51%) of the assessments.  (c) Furthermore, the first assessment of benefits by the districts shall not be increased for a period of five (5) years subsequent to the first levy.  (d) Thereafter, the assessment of benefits shall be as otherwise provided by law.
AR Code § 14-317-119 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-119. Assessment order — Lien — Remedy

 (a) The board of commissioners of the district shall at the same time that the assessment of benefits is equalized, or at any time thereafter, enter upon its records an order, which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies. This tax is to be paid by the real property in the district in the proportion to the amount of the assessment of benefits thereon and is to be paid in annual installments, payable not to exceed ten percent (10%) for any one year, as provided in the order.  (b) The tax so levied shall be a lien upon all the real property in the district from the time the tax is levied and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created, and shall continue until the assessment, with any penalty costs that may accrue thereon, shall have been paid.  (c) The remedy against the levy of taxes shall be by suit in chancery, and the suit must be brought within thirty (30) days from the time that the levy was made, and on the appeal the presumption shall be in favor of the legality of the tax.
AR Code § 14-317-120 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-120. Filing assessments — Notice — Hearing

 (a) The assessment shall be filed with the county clerk of the county where the land lies.  (b) The secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper publishing and having a bona fide circulation in the district.  (c) This notice may be in the following form:  (d) On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization and to hear all complaints against the assessment and to equalize and adjust the assessment. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it.    “Notice is hereby given that the assessment of benefits and damages of District Number has been filed in the office of the County Clerk of County, and where it is open to inspection. All persons wishing to be heard on said assessment will be heard by the commissioners and the assessor of the district between the hours of 10 a. m. and 4 p. m. at , in the city of , Arkansas, on the day of , 19 . Secretary.”   Click to view form.
AR Code § 14-317-121 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-121. Interest on assessment

 The assessment of the benefits shall bear interest at the rate of six percent (6%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
AR Code § 14-317-122 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-122. Reassessment

 (a) The commissioners, not more often than once a year, may require the assessor to reassess the benefits in the district. In the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.  (b) The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment.
AR Code § 14-317-123 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-123. Additional levies for payment of bonds

 If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of the improvement, as hereinbefore provided, as the improvement shall become due and payable, they shall from time to time make further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay the bonds and interest, which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest, and the performance of the duties may be enforced by mandamus at the instance of any person or board interested.
AR Code § 14-317-124 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-124. Payment of levies — Delinquency

 All taxes levied under the terms of this chapter shall be payable in installments at the same time as other state, county, and city taxes are now paid. If any taxes levied by the board in pursuance to this chapter are not paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%). The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county, in the manner provided by §§ 14-121-426 — 14-121-432. But the owner of the property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his lands have been stricken off by the commissioner making the sale.
AR Code § 14-317-125 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 317 - Rural Road Improvement Districts|§ 14-317-125. Warrants

 (a) The depository shall pay out no money save upon the order of the board and upon a warrant signed by at least two (2) of the commissioners.  (b) Every warrant shall state upon its face to whom it is issued and the amount and the purpose for which it is issued.  (c) All warrants shall be dated and shall be numbered consecutively, in a record to be kept by the board of the number and amount of each. No warrant shall be paid unless there are in the treasury funds enough to pay all outstanding warrants bearing a lower number.  (d) No warrants shall be increased by reason of any depreciation in the market value thereof, nor shall any contract or warrant be made payable or paid in anything but currency.