reglab/housing_qa huggingface dataset:
AR Code § 14-320-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-107. Assessment of lands — Procedure

 (a) The board of commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract, piece, and parcel of land and assess the benefits to accrue to each tract, piece, and parcel of land by reason of such improvement and shall enter the assessment of benefits opposite the description thereof.  (b) The assessment shall embrace not merely the lands, but all public and corporate roads, railroads, tramroads, and other improvements on the lands that will be benefited by the improvement.  (c) They shall place opposite each tract, piece, and parcel of land the supposed name of the owner as shown by the last general assessment, but a mistake in name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.
AR Code § 14-320-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-108. Notice and filing of assessment — Hearing and appeal

 (a) When the assessment of benefits is completed, the board of commissioners shall subscribe the assessment and file it with the circuit clerk where it shall be kept and preserved as a public record.  (b) Upon the filing of the assessment of benefits, the circuit clerk shall give notice of filing by publication for two (2) weeks in some newspaper having a bona fide circulation in the counties in which the lands of the district are situated.  (c) The notice shall give a description of the lands assessed, and the owners of the lands may appear, if they desire, before the circuit court on a day therein named and present complaints, if they have any, against the assessment of any lands in the district.  (d) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or deems the assessment of any lands to be inequitable shall present his complaint to the circuit court at the first regular, adjourned, or special session held more than ten (10) days after publication of the notice. The circuit court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it.  (e) Its findings shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the board of commissioners of the district.
AR Code § 14-320-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-109. Paying the assessment

 (a) When the assessment of benefits has been made and filed, as provided herein, the property owner shall have the right to pay such assessment of benefits in full within sixty (60) days thereafter, but, if he does not avail himself of this privilege, the assessment of benefits shall bear interest at the rate of six percent (6%) per annum.  (b) The interest need not be computed until necessary to be sure the collections have not exceeded the total amount of the benefits so levied.
AR Code § 14-320-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-110. Determination of construction costs

 (a) The circuit court, in determining the question of whether the cost of the improvement exceeds the benefits, shall be required to take into consideration only the amount that the district will be required to pay for the cost of the improvement. It shall credit against the total cost of the bridge and approaches thereto any and all grants or allocations of money made by the federal government through the Federal Highway Administration, grants of state aid made by the State Highway Commission, state aid made by the state or highway commission of any adjoining state, aid and grants from any county, city, or town of this state or adjoining state, and the annual amounts to be received by the district from tolls collected as provided in this chapter, and other financial assistance the district may receive from any other sources whatsoever.  (b) The interest to accrue on account of the issuance of bonds by the district shall not be construed as a part of the cost of construction.
AR Code § 14-320-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-111. Levy of tax

 (a)  (1) The circuit court shall, at the time the assessment of benefits is filed or at any subsequent time when called upon by the commissioners of the district, enter upon its records an order which shall have the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the district's proportionate part of the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies.  (2) This tax shall be paid by the real property owners in the district in the proportion to the amount of the assessment of benefits thereon and shall be paid in annual installments not to exceed twenty-five percent (25%) for any one (1) year as provided in the order.  (3) The tax so levied shall be a lien upon all the real property in the district from the time the tax is levied by the circuit court and shall be entitled to preference over all demands, executions, incumbrances, or liens whensoever created and shall continue until the assessment with penalty and costs that may accrue thereon have been paid.  (4) The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within twenty (20) days from the time the assessment has been made by the circuit court, and on appeal the presumption shall be in favor of the validity of the tax.    (b) If the commissioners do not deem it to the advantage of the district to proceed immediately with the construction of the improvement upon the filing and confirmation of the assessment of benefits, then they may report to the circuit court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. They shall petition the court to continue the actual construction of the improvement to a more advantageous time, and thereupon it shall be the duty of the court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses with ten percent (10%) added for unforeseen contingencies, and shall continue the actual construction of the improvement to a more advantageous time.
AR Code § 14-320-112 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-112. Collection of taxes — Delinquency

 (a) The amount of taxes provided for in this chapter shall be annually extended upon the tax books of the county by the county clerk. The tax shall be collected by the collector of the county along with other taxes. For his services in making the collection, the collector shall receive the same compensation he now receives or may hereafter receive, as fixed by law, for the collection of state and county taxes. The taxes so collected shall be paid over by the collector to the board of commissioners of the district at the same time as he is required to make settlement with the county treasurer for general taxes.  (b) All taxes levied under the terms of this chapter shall be payable at the same time and in the same manner as state and county taxes. If any taxes levied by the circuit court in pursuance to this chapter are not paid as aforesaid, the collector shall certify the delinquents, together with a penalty of twenty-five percent (25%), to the clerk of the chancery court in the same manner as provided by §§ 14-86-1101, 14-86-1102, and 14-86-1104 — 14-86-1106 and acts amendatory thereto.  (c) The board of commissioners shall enforce the collection of delinquent tax, penalty, and costs by chancery proceedings in a court of the county in which the lands are situated in accordance with the same procedure as now prescribed for the foreclosure of delinquent taxes due drainage districts as set forth in §§ 14-121-426 — 14-121-432.
AR Code § 14-320-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-113. Additional tax levy

 If the tax first levied shall prove insufficient to complete the improvement or to pay the bonds, both principal and interest, issued by the board of commissioners for the improvement, as provided in this chapter, as the principal and interest shall become due and payable, then the board of commissioners shall from time to time report the amount of deficiency to the circuit court. It shall thereupon make levies upon the property previously assessed for sums sufficient to complete the improvement and to pay the bonds and interest in the same manner as the first levy.
AR Code § 14-320-114 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-114. Borrowing money — Bond issues

 In order to carry out the purposes for which the district is organized and created, the board of commissioners may borrow money at a rate of interest not exceeding six percent (6%) per annum and issue negotiable bonds therefor signed by the chairman or vice chairman and secretary when so authorized by the board of commissioners and may pledge all assessments of benefits for the repayment thereof. No bonds issued under the terms of this chapter shall run for more than thirty (30) years, and all issues of bonds may be divided so that a portion thereof may mature each year as the assessments are collected.
AR Code § 14-320-115 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-115. Lien of bonds — Tax levy — Default

 (a) All bonds issued by the board of commissioners shall be secured by a lien on all lands, railroads, and tramroads in the district. The board of commissioners shall be required to levy a tax annually and to collect the tax under the provisions of this chapter so long as it is necessary and required to pay any bonds issued or obligations contracted under the authority granted in this subchapter. The making of such levy of tax on the assessment of benefits and collection thereof may be enforced by mandamus.  (b) If any bond or interest coupon on any bond issued by the board of commissioners is not paid within thirty (30) days after its maturity, it shall be the duty of the chancery court of the proper county, upon application of any holder of the bond or interest coupon so overdue and unpaid, to appoint a receiver or to appoint the board of commissioners as receiver of the court to collect the taxes aforesaid. The proceeds of the taxes so collected shall be applied after payment of cost, first to the overdue interest and then to the payment, pro rata, of all bonds issued by the board of commissioners which are then due and payable. The receiver or board of commissioners may be directed by suit to foreclose the lien of the taxes on the lands, and the suits so brought by the receiver or board of commissioners shall be conducted in all matters as suits are conducted as hereinbefore provided and with like effect. The decrees and deeds in this chapter shall have the same presumption in their favor. However, when all sums have been paid, the receiver or board of commissioners shall be discharged as the receiver, and the affairs of the district shall thereafter be conducted by the board of commissioners as provided in this chapter.
AR Code § 14-320-116 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-116. Revenue bonds — Tax levy when tolls insufficient

 (a) If the board of commissioners shall have ascertained that the construction, maintenance, and operation of the interstate bridge can be financed in whole or in part by the issuance of revenue bonds payable from the tolls so charged and collected, then the board of commissioners is given and granted the full power and authority to issue revenue bonds for the part or portion which can be so financed, the bonds to be payable over a period of not exceeding thirty (30) years, and shall bear interest at a rate not exceeding six percent (6%) per annum.  (b) To secure the payment of the revenue bonds, together with the interest thereon, the board of commissioners is granted the power and authority to pledge all or any part or portion of the tolls charged and collected or to be collected therefrom as hereinafter provided, and as required to do so in order to finance the bonds. The board of commissioners shall have the right to pledge all or any part or portion of the assessment of benefits as additional security in the event the tolls collected are insufficient to pay the principal and interest of the bonded indebtedness.  (c) If it becomes necessary in order to obtain proper financing of the construction of the bridge, the board of commissioners is granted the power and authority to enter into contracts with the bond-holders or the trustees of the bond issues to guarantee and underwrite the payment of the principal and interest on the bonded indebtedness, and to obligate the board of commissioners and the district to levy or cause to be levied a sufficient tax against the assessment of benefits if the tolls collected in any year shall be insufficient to fully pay off the principal and interest on the bonded debt.  (d) In the event the tolls charged and collected are insufficient to pay the principal and interest of the bonded debt as it matures, then the board of commissioners is required to file a petition in the circuit court setting out the deficiency. Thereupon, the court shall levy a tax of a sufficient amount to make up the deficit with ten percent (10%) added for unforeseen contingencies.  (e) The board of commissioners and the circuit court may be required by mandamus to levy the tax in any proceedings instituted by the trustee or trustees of the bondholders or any individual bond-holder who may hold any unpaid bond or interest coupon. The right to require a levy of tax against the assessment of benefits shall be a continuing right which may be exercised by the trustees or bond-holders until the full amount of the principal and interest of the bonded debt has been paid.
AR Code § 14-320-117 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-117. Applicability of federal law

 All interstate bridges shall be constructed under the terms and provisions of the “General Bridge Act of 1946” and any act amendatory thereto.
AR Code § 14-320-118 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-118. Tolls — Transfer of bridge to state

 (a) The board of commissioners is granted the right and power to construct, operate, and maintain the bridge as a toll bridge. It shall have the power to fix and determine, subject to the terms and provisions of the General Bridge Act, the tolls to be charged for transit over the bridge for motor-propelled vehicles, animals, foot passengers, pipelines, or other persons, firms, or corporations using the bridge, and the rates so prescribed shall be the legal rate or rates demanded and received for the transit.  (b) The rates for tolls may be increased or decreased by the board of commissioners, subject however, to the terms and provisions of the General Bridge Act of Congress.  (c) The board of commissioners shall make an annual report of all tolls collected to the trustees representing the bond-holders and to the State Highway Commission. One (1) copy of the report shall be filed with the clerk of the circuit court of the county in which the bridge is located.  (d) When the bonded indebtedness and all claims and liabilities have been fully paid and discharged, the bridge shall become a free bridge, and the board of commissioners shall thereupon convey all of its right, title, and interest in the bridge to the State of Arkansas. Thereafter, the State Highway Commission shall maintain and operate the bridge as a part of its highway system.  (e) The tolls so charged and collected for the use of the bridge shall be used as follows:  (1) To the payment of reasonable cost of maintaining, repairing, and operating the bridge and approaches thereto under economical management;  (2) To the payment of the principal and interest on the bonded indebtedness; and  (3) The balance, if any, to be placed in a sinking fund to be used for future maintenance and operation and the retirement of bond indebtedness.
AR Code § 14-320-119 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-119. Contracts with federal government, highway commission, local governments, or other states

 (a) For the purpose of carrying into effect the objects and purposes of this chapter, the board of commissioners shall have full power and authority to:  (1) Negotiate and enter into contracts with the federal government or any of its agencies, the State Highway Commission, or the state highway commission of any adjoining state where the bridge may be located;  (2) To contract with any counties, cities, or towns of the State of Arkansas and any adjoining state whereby the district may receive financial aid in the construction, maintenance, and operation of the bridge and approaches thereto;  (3) To contract for the joint ownership thereof and the means and manner of operating and maintaining the bridge and approaches thereto.    (b) The powers herein granted to the board of commissioners shall be broad and liberal powers to carry out the purposes of this chapter.
AR Code § 14-320-120 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 320 - Interstate Bridge Districts|§ 14-320-120. Acquisition of real property — Eminent domain

 (a) The board of commissioners acting for and on behalf of the district shall have the right, power, and authority to purchase, hold, and possess real estate necessary for the purposes for which the district was organized. In addition thereto, the district organized under this chapter shall have the right of eminent domain.  (b) If condemnation proceedings become necessary, such proceedings shall be instituted and conducted in the same manner as now provided by § 14-91-104.
AR Code § 14-321-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-101. Scope

 This chapter shall apply to all improvement districts created for the construction of a free viaduct connecting with a bridge over a navigable river.
AR Code § 14-321-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-102. Commissioners

 In all viaduct districts described in § 14-321-101, commissioners shall be elected in the manner provided by the laws applying to such districts respectively.
AR Code § 14-321-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-103. Limitations on bond issue — Interest

 (a) In all the viaduct improvement districts described in § 14-321-101, limitations on bonds that may be issued by a district shall not apply to interest on any bonds or borrowed money.  (b) If bonds are issued before the construction work is completed, limitations on the issuance of bonds to a part of the total cost of construction shall apply to the estimated total cost of construction as estimated by the engineer for the district and approved by the commissioners at the time the bonds are issued. Bonds may be issued from time to time on revisions of the estimates.
AR Code § 14-321-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-104. Bonds sold for less than par when carrying lower interest rate

 If any viaduct improvement district described in § 14-321-101, where it is or may be provided by law that the interest on bonds issued by the district shall not exceed six percent (6%) per annum, nor the bonds be sold for less than par, bonds bearing a lower rate of interest may be issued by the district and sold at less than par, provided that the proceeds of the sale of the bonds issued by the district shall not be less than the proceeds of the sale of six percent (6%) bonds at par.
AR Code § 14-321-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-105. Plans to be submitted to county court

 The commissioners of the viaduct improvement districts described in § 14-321-101 shall submit their plans for the improvement to the county court in the county in which the viaduct is to be situated for its approval or disapproval. Appeals from the order of the court may be taken by the commissioners for the district, or any interested property owner, and shall be perfected within thirty (30) days from the time the order is entered of record.
AR Code § 14-321-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-106. Assessment of benefits

 The assessment of benefits in any viaduct improvement district described in § 14-321-101 shall be made according to the actual benefits the lands will realize from the making and maintenance of the improvement. The commissioners or assessors in the district, in making the assessment of benefits, shall not be required to make them in zones of any form, or proportion them in circular zones of any particular width with reference to the viaduct. However, the commissioners or assessors are not prohibited from making their assessment of benefits on the basis of zones circular or in other form, if, in their opinion, this is the best basis on which to ascertain and fix the amount of the benefits to the several tracts and parcels of land in the district.
AR Code § 14-321-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts|Chapter 321 - Viaduct Improvement Districts|§ 14-321-107. Land in different counties — Assessment hearings in respective counties

 In any viaduct improvement district described in § 14-321-101 embracing lands in more than one (1) county, the hearing on the assessment of benefits as they affect the lands in each county shall be had at a place in each county as set forth in the notices of the hearing on the assessment of benefits.