reglab/housing_qa huggingface dataset:
AR Code § 14-120-312 (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|§ 14-120-312. Consolidation and use of assets — Prior liabilities and obligations

 (a) Any levee district, drainage district, or levee and drainage district, which shall consolidate the duties, obligations, and purposes for which it was originally created with those assumed under the provisions of subchapter 2 of this chapter and acts amendatory thereto, shall consolidate all assets held by it arising from either project and shall also assume all liabilities of the district whether created for purposes for which the district was originally created or those assumed by it under the provisions of subchapter 2 of this chapter and acts amendatory thereto.  (b) The assets may be used by the district for any and all purposes now or hereafter authorized by law, and the liabilities of the district may be paid with funds arising from any source.  (c) All the provisions, rights, security, pledges, covenants, and limitations contained in the instrument creating the liability shall not be affected by the consolidation but shall apply with the same force and effect as provided in the original creation of the liability.  (d) All bonds or notes heretofore issued by the levee district, drainage district, or levee and drainage district shall not be affected by this consolidation, but they shall bear the same rate of interest as now provided and shall be due and payable at the time and place provided in the original issue of the bonds or notes.
AR Code § 14-120-313 (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|§ 14-120-313. Board of assessors

 The duly constituted board of assessors of the levee district, drainage district, or levee and drainage district, which shall have consolidated the duties, obligations, and purposes required of it by the acts under which it was originally created, and acts amendatory thereto, with the duties, obligations, and purposes required of it to carry out the flood control and drainage operations assumed by it under subchapter 2 of this chapter, and amendments thereto, shall constitute a board of assessors for the purpose of ascertaining, determining, and fixing the increase in value or betterment which will annually accrue to 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 within the boundaries of the district.
AR Code § 14-120-314 (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|§ 14-120-314. Assessment roll

 (a) The board of assessors shall, each for the county he represents, make in a book, to be provided by the district for that purpose, a separate assessment of the increased value or betterment, which it estimates will annually accrue to 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 within the boundaries of the district, by reason of the construction of levees and other flood control and drainage works and the perpetual operation and maintenance of these works.  (b) The assessment roll of the property in each county shall be made by the assessors in the following manner:  (1) The lands shall be entered upon the assessment roll in convenient subdivisions according to the government survey. If the lands may not be definitely described according to the government survey, a metes and bounds description, or any other description by which the lands may be identified, will suffice;  (2) Lots and blocks situated in towns and cities shall be entered on the roll according to the legal description thereof;  (3) Suburban lots, rural lots, and industrial tracts shall be entered upon the assessment roll under such description as will properly identify the property involved;  (4) Railroad and tramroad rights-of-way shall be assessed according to the betterment or increase in value and may be assessed per mile;  (5) Telegraph, telephone, and electric power lines and underground cables, pipelines, and all other property, or interests in property not here enumerated, shall be assessed on the basis of the increase in value, or betterment thereto, in a manner the board of assessors may deem expedient and reasonable;  (6) The value of each separate tract or parcel of property as estimated without the levees and other flood control or drainage works shall be shown in one (1) column; the increased value thereof, or betterment thereto, estimated to accrue to it annually by reason of the construction of levees and other flood control and drainage works and the perpetual operation, and maintenance thereof, shall be shown in another column.
AR Code § 14-120-315 (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|§ 14-120-315. Assessment — Time, certification, and filing

 (a) The assessors shall make their assessments in their respective counties at such time as they may be directed so to do by the board of directors of the levee district, drainage district, or levee and drainage district.  (b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.
AR Code § 14-120-317 (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|§ 14-120-317. Chancery court review of assessment

 Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have that assessment reviewed by the chancery court of the county in which the district has its domicile, by proceeding in the manner provided in §§ 14-124-109 — 14-124-113.
AR Code § 14-120-318 (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|§ 14-120-318. Annual assessment and levy of tax upon increased value

 For the purpose of enabling any levee district, drainage district, or levee and drainage district to carry out the purposes for which the district was originally created and those assumed by it under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board of directors of the district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value or betterment estimated to accrue, and which will accrue, to all 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 lying within the boundaries of the district by reasons of the construction, perpetual maintenance, and operation of the levees and other flood control and drainage works, the operation and maintenance of which is the duty of the district, provided the tax to be so annually levied on such increased value or betterment shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under the provisions of §§ 14-120-315 and 14-120-316 nor twenty-five cents (25¢) per acre on rural lands.
AR Code § 14-120-320 (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|§ 14-120-320. Collectors

 (a) The qualified and acting tax collectors of levee districts, drainage districts, or levee and drainage districts which may hereafter avail themselves of the powers, authority and benefits conferred by this subchapter, are charged with the duty of collecting the annual tax levied under the provisions of this subchapter.  (b) The collectors shall collect the tax herein provided to be levied at the same time and in the same manner as is now fixed by law and shall receive compensation therefor as the board of directors of the district may provide.
AR Code § 14-120-321 (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|§ 14-120-321. Penalty for delinquency — Enforcement proceedings generally

 (a) If the annual tax levied as provided in this subchapter is not paid within the time fixed by law:  (1) A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and  (2) The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated.    (b) The court shall give judgment against the delinquent 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 situate within the boundaries of the district for the amount of the delinquent taxes, penalty and interest at the rate of six percent (6%) per annum from the date of delinquency, and all costs of the proceeding, and may include a reasonable attorney fee.  (c) The judgment so rendered by the court shall provide for the sale of the delinquent 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 situate within the boundaries of the district by a commissioner to be appointed by the court after advertisement in the manner and form set out in this subchapter.  (d) It shall not be necessary that the true ownership of 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 be alleged in the proceedings.  (e) The judgment so rendered shall be enforced wholly against 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 and not against any other property or estate of the owner.  (f) All or any part of the delinquent 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 interest in real property, and the taxes delinquent thereon for one (1) or more years, may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, penalty, interest, and costs. The proceeding shall be a proceeding in rem.
AR Code § 14-120-323 (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|§ 14-120-323. Trial date — Continuance or dismissal

 (a) The suit shall stand for trial on any day of the first term of court held after the filing of the complaint, provided that two (2) weeks' publication shall have been made, as directed in this subchapter, before the day of trial, unless a continuance is granted for good cause shown within the discretion of the court.  (b) Continuance may be granted as to part of the delinquent 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, without affecting the disposition finally of other tracts, as to which no such continuances are granted.  (c) After the complaint is filed and before a decree is rendered, any person may have the complaint dismissed as to tracts of 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 by paying to the clerk of the court the taxes with interest at six percent (6%) per annum thereon from the date they were due and payable, a penalty of twenty-five percent (25%) of the amount of taxes due upon such tract and all costs of the proceeding attributable to the tract.
AR Code § 14-120-324 (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|§ 14-120-324. Trial procedure

 (a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of § 16-65-403 [repealed], shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.  (b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the property as against all persons having any claim to, or interest in the property.  (c) No informality or irregularity in the levying of the tax or in the description or valuation of the property shall be held a valid defense to the proceedings.
AR Code § 14-120-325 (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|§ 14-120-325. Decree — Sale of real property by commissioner

 (a) If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:  (1) Enter a decree condemning 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, for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and  (2) Appoint a commissioner to make the sale for the satisfaction thereof, upon such notice as the court may direct.    (b) The decree of the court shall direct that:  (1) The sale be made to the highest bidder for cash; and  (2) If no person bids the amount of taxes, penalty, interest, and costs, and attorney's fee if included, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.
AR Code § 14-120-326 (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|§ 14-120-326. Execution of deed

 (a) It shall be the duty of the commissioner to execute his deed to the purchaser of each separate tract as in other chancery proceedings.  (b) The effect of the commissioner's deed so executed shall be to convey to the purchaser of 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 the title in fee to the real property and interests in real property against all persons.
AR Code § 14-120-327 (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|§ 14-120-327. Redemption of property — Vacation of decree

 Notwithstanding the provisions of § 14-120-326, the owner of any 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, sold in the manner provided in this subchapter, may redeem the property within two (2) years after the date of the sale. Furthermore, owner of 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, at any time within three (3) years after the date of sale, may file his petition in the same court, alleging the payment of the taxes on 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, for the years for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree and the deed issued by the commissioner thereunder as to 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 lying within the boundaries of the district.
AR Code § 14-120-328 (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|§ 14-120-328. Authority to borrow money and issue bonds — Purpose

 For the purpose of enabling the board of directors of any levee district, drainage district, or levee and drainage district to carry out the obligations imposed upon it by the act under which it was originally created and the obligations assumed by it for flood control and drainage works under the provisions of subchapter 2 of this chapter and amendments thereto, the board of directors of the levee district, drainage district, or levee and drainage district is authorized to borrow money and to that end may issue negotiable bonds or notes of the district.
AR Code § 14-120-329 (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|§ 14-120-329. Sale of bonds — Interest coupons

 (a) Bonds or notes may be sold and negotiated in any market, either at public or private sale, and may be made callable.  (b) The terms of sale, the rate of interest, and other conditions of the bonds or notes shall be as the board of directors of the district shall direct.  (c) A place of payment and the amount of the several installments to be paid each year may be fixed by the board.  (d) The bonds or notes so issued shall be signed by the president of the board and countersigned by the secretary.  (e) If the bonds are issued, the interest thereon shall be represented by semiannual coupons authenticated by the lithographed signature of the president of the board.
AR Code § 14-120-330 (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|§ 14-120-330. Disposition and use of bond proceeds

 The proceeds derived from the sale of those bonds or notes shall be paid to the treasurer of the district and may be used for the operation of the district in carrying out the purposes for which it was originally created and those assumed by it under the provisions of subchapter 2 of this chapter and acts amendatory thereto.
AR Code § 14-120-331 (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|§ 14-120-331. Lithographing and registration of bonds

 (a) The bonds shall be lithographed with such devices for identification and to prevent imitation as the board of directors may think proper.  (b) The secretary shall register the bonds in a book to be kept for that purpose as the bonds are issued, stating therein the date, number, amount and place of payment, to whom issued and sold of each bond and shall take a receipt from the person to whom each of the bonds is delivered.  (c) The treasurer of the board shall keep a like register and shall show all bonds paid or taken up by the board, showing when payment was made. No bond or coupon paid or taken up by the board shall again be issued but shall be cancelled by the treasurer and punched with an instrument provided for that purpose.
AR Code § 14-120-332 (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|§ 14-120-332. No compensation for negotiating sale of bonds

 No compensation shall be allowed the treasurer of the district, or any other officer or member of the board of directors, either directly or indirectly, for negotiating the sale of the bonds or paying out the proceeds arising from their sale.