reglab/housing_qa huggingface dataset:
AR Code § 14-284-215 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-215. Assessments — Filing and collection

 (a) The original benefit assessment or flat fee assessment or any reassessment shall be filed with the county clerk of each county within which the district is located, and it shall be the duty of the county clerk to extend the annual benefit assessment or flat fee assessment annually upon the tax books of each county for the property within the fire protection district as located within that county until the district is dissolved.  (b) It is the duty of the collector each year to collect the annual benefit assessment, flat fee assessment, or reassessment so extended, along with the other taxes.  (1) The collector shall deduct three percent (3%) of the assessments collected, shall retain one-half (½) thereof as his fee for collecting the benefits, and shall pay over the remaining one-half (½) of this amount to the clerk of the county, or to the appropriate county official who extended the assessment, as his fee for extending the assessments on the assessment records.  (2) The collector shall remit the remainder of the assessments collected to the secretary-treasurer of the district at the same time the collector remits tax collections to the county treasurer.  (3) Upon receipt of the assessed benefits, the secretary-treasurer of the district shall execute a receipt for the funds, deliver it to the county collector, and shall deposit the funds so received in a bank or banks that are located within the district or a bank or banks designated by the board of commissioners if no bank or banks are located within the district, with said funds to be used solely and exclusively for district purposes.    (c)  (1) If there is any change in the annual assessments, a certified copy of the revised assessment shall be filed with the county clerk, who shall extend the revised assessment annually upon the tax books until a new assessment is made, which shall be extended upon the tax books in like manner. The power to reassess and extend the assessment upon the tax books shall be a continuing power as long as the district continues to exist. It shall be the duty of the county collector to collect the taxes so extended.  (2) In lieu of filing the reassessment, the assessors may make the changes in the assessment in red ink on the assessment already on file, or the assessment record may contain many columns, at the head of which the year shall be designated, and, in the corresponding column, the new annual assessment may be shown in red ink which will indicate any increase or decrease in the original annual assessment extended. When the change is made, a red ink line shall be drawn through the figures showing the previous annual assessment extended.
AR Code § 14-284-216 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-216. Assessments — Time for payment — Failure to pay

 (a)  (1)  (A) All annual assessments extended and levied under this subchapter are payable at the time ad valorem real property taxes are payable.  (B) The county shall list the fire protection district assessments as an involuntary collection beginning with the next ad valorem real property tax statement.    (2) A property owner shall pay the assessments under this subchapter as a prerequisite to paying his or her ad valorem real property taxes.  (3) The collector shall report delinquent assessments annually to the board of commissioners of the fire protection district for informational purposes.  (4)  (A) The collector shall add to the amount of the delinquent assessment a penalty of ten percent (10%) and shall collect the delinquent assessment in the same manner as delinquent ad valorem real property taxes.  (B)  (i) The collector may certify delinquent assessments for collection after January 1 each year.  (ii) A delinquent assessment that existed before January 1, 2020, is deemed uncollectible.        (b) The board of commissioners shall enforce the collection by proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 — 14-121-432.  (c)  (1) The collector may retain in reserve up to ten percent (10%) of monthly remittances to a fire protection district for a period of no more than sixty (60) days.  (2) The reserve shall be refunded at the end of the sixty (60) days without interest, and the reserve fund may accompany a dues remittance payment.
AR Code § 14-284-217 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-217. Expenditures — Public proceedings and transactions — Filing of report

 (a) Funds of the district shall be expended only upon the order of the board and upon a voucher check signed by the chairman and secretary-treasurer of the board. Every voucher check shall state upon its face to whom it is payable, the amount, and the purpose for which it is used. All voucher checks shall be dated and shall be numbered consecutively in a record to be kept by the board of the number and amount of each.  (b) All proceedings and transactions of the board shall be a matter of public record and shall be open to the inspection of the public.  (c) The board shall file with the county clerk in January of each year a certified itemized report showing all moneys received, the date of receipt, and the source from which received. The report shall further show all moneys paid out, the date paid, to whom paid, and for what purpose during the preceding year, together with an itemized list of all delinquent taxes, showing the owner, a description of the property, the years for which taxes are delinquent, and the amount of total delinquency.
AR Code § 14-284-219 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-219. Bonds — Security — Liability of board for bonds and contracts

 (a) It shall be plainly stated on the face of each bond that it has been issued under the provisions of this subchapter, that the bonds shall be obligations only of the district, and that in no event shall they constitute any indebtedness for which the faith and credit of the state or any county or municipality, or any of the revenues of the state or any county or municipality, are pledged.  (b) No member of the board shall be personally liable on the bonds or for any damages sustained by anyone in connection with any contracts entered into in carrying out the purposes and intent of this subchapter unless he shall have acted with corrupt intent.  (c)  (1) The principal of, interest on, and paying agent's fees in connection with the bonds shall be secured by a lien on and pledge of, and shall be payable from, the assessments levied against the benefited real property within the district.  (2) The right to issue subsequent issues of bonds, if the district so determines, can be reserved in any authorizing resolution or trust indenture on either a parity or subordinate lien basis and upon such terms and conditions as the district may determine and specify in the particular authorizing resolution or trust indenture.
AR Code § 14-284-220 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-220. Bonds — Refunding of obligations

 (a) Bonds may be issued for the purpose of refunding any bonds issued under this subchapter.  (b) Refunding bonds may be either sold or delivered in exchange for the bonds being refunded.  (c) If sold, the proceeds may be either applied to the payment of the bonds being refunded or deposited in trust and there maintained in cash or investments for the retirement of the bonds being refunded, as shall be specified by the district in the resolution or trust indenture securing the bonds.  (d) The resolution or trust indenture securing the refunding bonds may provide that the refunding bonds shall have the same priority on assessments or revenues pledged for their payment as was enjoyed by the bonds refunded.  (e) Refunding bonds shall be sold and secured in accordance with the provisions of this subchapter pertaining to the sale and security of the bonds initially issued.
AR Code § 14-284-221 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-221. Bonds — Tax exemption

 Bonds issued under the provisions of this subchapter and the interest thereon shall be exempt from all state, county, and municipal taxes, including ad valorem, income, inheritance, and estate taxes.
AR Code § 14-284-222 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-222. Dissolution

 (a) A fire protection district created pursuant to this subchapter may be dissolved upon a vote of a majority of qualified electors of the district, and the question of dissolution of the district may be submitted to the electors in the same manner as is prescribed in this subchapter for submitting the question of the establishment of the district.  (b) However, if any district having outstanding bonds or other indebtedness is dissolved, the assessed benefits being levied at the time of dissolution shall continue to be levied and collected until the outstanding bonds or other indebtedness are paid.  (c) No election on the question of dissolution of a fire protection district may be held within the first three (3) years after the establishment of the district.
AR Code § 14-284-223 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-223. Authority to contract with other governmental entities to provide fire protection services

 Fire protection improvement districts or fire protection districts organized under this subchapter are authorized to contract with a city, town, or county, the state, the federal government, or an existing fire protection improvement district or fire protection district for the provision of fire protection services.
AR Code § 14-284-225 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-225. Assessment — When annexed into a municipality

 No property located within the bounds of a municipality shall be assessed, taxed, or required to pay fees to any fire protection district after March 29, 1995, unless:   (1) There is a mutual, formal agreement between the municipality and the fire protection district to provide fire protection services to the property; or  (2) Bonded indebtedness for fire protection equipment or facilities was incurred by the fire protection district prior to the date of annexation of such property and the indebtedness incurred before annexation has not been retired.
AR Code § 14-284-226 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 2 - Fire Protection Districts Outside of Cities and Towns|§ 14-284-226. Conversion to fire protection district

 (a) The governing body of a fire department that seeks to become a fire protection district shall make the request by petition to the quorum court of the county, or counties if the fire department serves more than one (1) county.  (b)  (1)  (A) Upon the request by petition in subsection (a) of this section, the quorum court shall grant the petition to convert the fire department to a fire protection district within sixty (60) days of receipt of the petition.  (B) The quorum court shall respond in writing to the fire department within the sixty-day period under subdivision (b)(1)(A) of this section if there are issues or questions the quorum court would like addressed in the petition, but in no event shall the quorum court delay the sixty-day period under subdivision (b)(1)(A) of this section.    (2) The fire protection district assessments shall be listed annually beginning with the next ad valorem real property tax statement and collected under § 14-284-216.
AR Code § 14-284-301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 3 - Rural Fire Protection Service|§ 14-284-301. Definition

 As used in this subchapter, unless the context otherwise requires, the term “rural fire protection district” shall include any city or town which does not have a full-time organized fire department or in which seventy-five percent (75%) or more of the fire fighters employed by the fire department are volunteer fire fighters.
AR Code § 14-284-302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 3 - Rural Fire Protection Service|§ 14-284-302. Applicability

 The benefits of the provisions of this subchapter shall be available to rural fire protection districts and services operated not-for-profit providing fire protection services to property owners in areas outside the limits of incorporated cities or towns and to areas partially or totally within the boundaries of cities or incorporated towns in this state which do not have a full-time organized fire department or in which seventy-five percent (75%) or more of the fire fighters employed by the fire department are volunteer fire fighters.
AR Code § 14-284-303 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 3 - Rural Fire Protection Service|§ 14-284-303. Establishment

 (a) There is established within the Arkansas Forestry Commission a Rural Fire Protection Service, which shall be assigned to separate divisional status or as a program or section within an existing division of the Arkansas Forestry Commission, as determined by the Arkansas Forestry Commission.  (b) The Arkansas Forestry Commission shall provide, through the Rural Fire Protection Service, a program designed to encourage and aid localities in the establishment, development, and operation of fire protection districts and programs in rural areas which do not have available the benefits of an organized or voluntary fire fighting service and to assist existing organized or volunteer fire fighting services.
AR Code § 14-284-305 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 3 - Rural Fire Protection Service|§ 14-284-305. Rural Fire Protection Revolving Fund generally

 (a) There is created and established on the books of the Treasurer of State, the Auditor of State, and the Department of Finance and Administration the “Rural Fire Protection Revolving Fund”, into which shall be transferred or deposited the moneys to be provided by law for the fund, to be used as a revolving fund by the Arkansas Forestry Commission for:  (1) The acquisition by the Arkansas Forestry Commission of vehicles and for the payment of charges for labor, equipment, and materials necessary to convert the vehicles into firefighting vehicles suitable for rural fire protection service, and to make reimbursement to the fund upon making the vehicles available to rural fire protection districts, as provided by law; and  (2)  (A) Making loans to rural fire protection districts which apply therefor and which are qualified under rules promulgated by the Arkansas Forestry Commission as qualified rural fire protection districts.  (B) The loans shall be used by qualified rural fire protection districts to provide moneys required to pay not more than seventy-five percent (75%) of the cost of acquiring, repairing, renovating, or equipping firefighting vehicles which have been converted and adapted by the Arkansas Forestry Commission for rural fire protection use.  (C) However, the moneys loaned to a rural fire protection district from the fund shall be used exclusively to defray a portion of the cost of acquiring the firefighting equipment from the Arkansas Forestry Commission.  (D) The Arkansas Forestry Commission may establish a reasonable rate of interest to be charged on loans made from the revolving fund.      (b) All revenues received by the Arkansas Forestry Commission from the furnishing of firefighting vehicles or equipment to rural fire protection districts, or to other eligible nonprofit organizations which are eligible to purchase the equipment from the Arkansas Forestry Commission, and all moneys received by the Arkansas Forestry Commission upon repayment of loans made from the fund shall be deposited into the State Treasury as nonrevenue receipts and shall be credited by the Treasurer of State to the fund, to be used for the purposes of the fund as set forth by law.
AR Code § 14-284-306 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 3 - Rural Fire Protection Service|§ 14-284-306. Acquisition and renovation of equipment

 (a) The Arkansas Forestry Commission may provide through existing facilities, or such expanded facilities as may be required therefor, a program of acquisition of vehicles which are suitable for conversion to fire fighting equipment, and may repair, refinish, and equip the vehicles for use as fire fighting equipment, including the acquisition and furnishing of tanks, pumps, hoses, and other equipment necessary for fire fighting purposes, and, upon renovation thereof, may make them available to a rural fire protection district or other rural fire protection district or service which operates not for profit, and recover the cost of acquisition and repair or refurbishing of the vehicle, plus a nominal charge to cover departmental overhead for the services performed.  (b) All moneys acquired from the recovery of the cost of the fire fighting equipment by the Arkansas Forestry Commission shall be deposited as nonrevenue receipts in the Rural Fire Protection Revolving Fund in the State Treasury.
AR Code § 14-284-307 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 3 - Rural Fire Protection Service|§ 14-284-307. Loans for purchase of vehicles and equipment

 (a) Rural fire protection districts organized under the laws of this state which operate not-for-profit or any other rural fire protection agency, service, or program which provides rural fire protection to its members or to the public not-for-profit shall be eligible to purchase firefighting vehicles and equipment from the Arkansas Forestry Commission, if the vehicles and equipment are available, to be used for rural fire protection services.  (b) The Arkansas Forestry Commission may make loans to eligible rural fire protection districts and other qualified districts, services, or programs which provide fire protection to rural areas not-for-profit, who may apply to the Arkansas Forestry Commission, upon forms and in accordance with rules promulgated by the Arkansas Forestry Commission, for loans not to exceed seventy-five percent (75%) of the cost of acquiring rural fire protection vehicles or equipment.  (c) The loans shall be for such period as may be approved by rule of the Arkansas Forestry Commission, and in no event may any loan be for more than three (3) years.  (d) The Arkansas Forestry Commission is authorized to establish a system of priorities for determining eligibility for the acquisition of firefighting vehicles renovated by the department which are available for sale to rural fire protection districts and may also establish a system of priorities for eligibility for loans from the Rural Fire Protection Revolving Fund for a portion of the moneys needed to acquire the vehicles by rural fire protection districts.
AR Code § 14-284-401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 4 - Insurance Premium Taxes|§ 14-284-401. Legislative findings

 It is hereby found and determined by the General Assembly of the State of Arkansas that additional funding is needed to improve the fire protection services in this state. It is further found and determined that the public policy of this state is to provide adequate fire protection services for property of citizens through the use of properly trained and equipped fire fighters, and that the provisions of § 26-57-614 and this subchapter, are necessary in furtherance of the public health and safety.
AR Code § 14-284-402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 4 - Insurance Premium Taxes|§ 14-284-402. Construction

 The provisions of § 26-57-614 and this subchapter are intended to be supplemental to current provisions of Arkansas law, and shall not be construed as repealing or superseding any other laws applicable thereto.
AR Code § 14-284-404 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 17 - Public Health And Welfare Improvement Districts|Chapter 284 - Fire Protection Districts|Subchapter 4 - Insurance Premium Taxes|§ 14-284-404. Use of funds

 (a)  (1) The funds shall be used:  (A) To defray training expenses of firefighters at the Arkansas Fire Training Academy and fire training centers certified by the Arkansas Fire Protection Services Board;  (B) For the purchase and improvement of, or for pledging as security for a period of not more than ten (10) years in the financing of the purchase and improvement of, firefighting equipment and initial capital construction or improvements of fire departments;  (C) For insurance for buildings; or  (D) For utility costs.    (2) Municipalities, fire departments, and districts must expend or allocate for expenditure all funds received under this subchapter on or before the expiration of twelve (12) months from the date of receipt.  (3) Any excess or surplus funds that are not expended or allocated for expenditure within each twelve-month period shall be remitted to the fund no later than sixty (60) days following the expiration of each twelve-month period.    (b) Equipment funded under this section shall be used by the municipalities and departments located in fire protection districts that have been duly formed or established under the provisions of § 14-284-201 et seq.