reglab/housing_qa huggingface dataset:
AR Code § 14-90-804 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 8 - Payment of Assessments|§ 14-90-804. Contesting payment

 (a) Within thirty (30) days after publication as prescribed in § 14-90-803, the municipal improvement district or any property owner may bring suit in the chancery court of the county for the purpose of correcting or invalidating the assessment.  (b) If the suit is not brought within that time, all objections to the creation of the district or the validity of the assessment shall be forever barred and precluded.
AR Code § 14-90-805 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 8 - Payment of Assessments|§ 14-90-805. Preference of assessment

 (a) An assessment shall be a charge and a lien against all the real property in a municipal improvement district from the date of an ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whenever created.  (b) The lien shall continue until the local assessment, including any penalty and costs that may accrue thereon, shall be paid. Provided, however, with the prior written approval of the board of improvement, the county clerk shall release from the lien of any assessment any lot, block, or tract with respect to which the assessment shall have been paid or prepaid.  (c) As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.
AR Code § 14-90-901 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-901. Penalty — Damages

 (a)  (1) Any county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907, or who fails to certify the delinquent list to the clerk of the chancery court within the time prescribed by §§ 14-90-905 and 14-90-908, shall be guilty of a misdemeanor and shall be fined in the sum of ten dollars ($10.00) for each offense.  (2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.    (b) The municipal improvement district may recover from the collector and his bondsmen all damages sustained by reason of his noncompliance with the provisions of this act.
AR Code § 14-90-902 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-902. Copy of assessments delivered to collector

 Within forty (40) days after the passage of a municipal improvement district assessment ordinance, unless the time is extended by the city or town council, the city clerk or town recorder shall deliver to the county tax collector a certified copy of the assessment of benefits containing a description of the blocks, lots, and parcels of land in the district and the amount assessed on each, duly extended against each lot, block, or parcel of land and a certified copy of the ordinance fixing the percent to be collected each year.
AR Code § 14-90-903 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-903. Notice for collection of assessment

 The county tax collector shall immediately upon the receipt of the certified copies of the municipal improvement district assessment of benefits and ordinance cause to be published in some newspaper published in the city a notice, which may be in the following form:   “Special Assessment “The tax book for the collection of the first annual special assessment upon the real property in District No. for the purpose of has been placed in my hands. All owners of real property lying in the District are required to pay their assessment to me within thirty (30) days from this date. If such payment is not made, action shall be commenced at the end of that time for the collection of said assessments and for legal penalties and costs. “Given under my hand this day of , 19 County Collector”   Click to view form.
AR Code § 14-90-904 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-904. First annual special assessment

 (a) The tax collector shall collect that part of the municipal improvement district assessment extended against each lot, block, or parcel of land as specified in the certified copy of the assessment of benefits filed with him.  (b) Within thirty (30) days after the expiration of the time for paying the first annual assessment, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the first annual special assessment, less the fees allowed him by the provisions of § 14-90-913.  (c) The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of § 14-90-913.
AR Code § 14-90-905 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-905. Delinquent first annual assessments

 (a) Within thirty (30) days after the expiration of the period allowed for the payment of the municipal improvement district first annual special assessment, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the first annual special assessment within the time specified under § 14-90-903.  (b) On the list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which that installment became due.
AR Code § 14-90-906 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-906. Filing with county clerk — Extensions

 (a) At the same time the city clerk or town recorder delivers to the county tax collector a certified copy of the municipal improvement district assessment of benefits and a certified copy of the ordinance fixing the percent to be collected, he shall deliver like certified copies to the county clerk.  (b)  (1) For the payment of the second and subsequent annual installments of the special assessment, the county clerk shall annually extend on the tax books against the property described in the assessment of benefits the percent designated in the ordinance for annual collection.  (2) In making this extension, the county clerk shall include the name of the district levying the assessment and shall indicate the amount of the annual installment to be collected in dollars and cents.    (c)  (1) If the ordinance fixing the percent for annual collection is amended, then a certified copy of the amended ordinance shall be filed with the county clerk, and thereafter he shall extend the percent as fixed by the amended ordinance.  (2) Not more than twenty-five percent (25%) of the benefits may be extended in any one (1) year.    (d)  (1) In the event the assessments as contained in the certified copy of the assessments filed in the office of the county clerk are in any manner revised, changed, or divided, then, upon receipt of a certificate executed by the board of improvement or its duly authorized agent, the county clerk shall have the right to change the assessment of benefits as filed in his office so as to correspond with the change, alteration, or division.  (2) When extending the annual installments in the future, the county clerk shall make the extensions in accordance with the change, alteration, or division.
AR Code § 14-90-907 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-907. Subsequent annual installments

 (a) For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot, block, or parcel of land in the district that part of the assessment which is specified on the tax list as prepared by the county clerk, and this amount shall be collected along with the first installment of general taxes. However, the payment of the annual installment levied by the district shall not be a condition precedent to the payment of general taxes.  (b) After expiration of the time allowed by law for the payment of the first installment of general taxes, except as provided in § 14-90-908, the collector shall not collect any of the annual installments due the district.  (c) Within thirty (30) days after the expiration of the time for paying the first installment of general taxes, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the annual installments, less the fees allowed him by the provisions of § 14-90-913. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days in which to make payment to the treasurer.  (d) The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of § 14-90-913.  (e) No disbursement shall be made to any district, however, until all fees due the county clerk for extending the annual installments have been paid.  (f) The payment of any subsequent annual installment after the property has become delinquent by reason of nonpayment of some past-due installment shall not be treated as a redemption and shall not affect the district's right to foreclose the delinquent installment.
AR Code § 14-90-908 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-908. Delinquent annual installments

 (a)  (1) Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under § 14-90-907. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification.  (2) Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district.    (b) On that list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which the installment became due.  (c) Until such time as the collector has certified the list of the lands which have become delinquent, the collector may continue to receive payment of the delinquent annual taxes in the same manner and to the same effect as if the payment had been made prior to the time it became delinquent.
AR Code § 14-90-909 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-909. Delinquent penalty

 (a) Upon receipt of the municipal improvement district delinquent list as certified by the county tax collector, the collector shall mark the filing date and add to each delinquent installment a penalty of ten percent (10%).  (b) The collector shall then extend into the books or permanent record each tract, block, or parcel of land with the total of the annual installment, penalty, and costs, together with the name and address of each supposed owner of each tract, block, or parcel.
AR Code § 14-90-910 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-910. Redemption of delinquent lands

 (a)  (1) Anyone desiring to redeem any delinquent lot, block, or parcel of land in a municipal improvement district shall pay to the clerk of the chancery court the annual installment, penalty, and costs. The clerk shall thereupon issue a redemption certificate in triplicate.  (2) The original shall be delivered to the person making the redemption, one (1) copy shall be furnished to the board of commissioners of the district, and one (1) copy shall be retained by the clerk.  (3) Opposite each tract appearing on the delinquent list, the clerk shall make a notation of the redemption and the date of the issuance of the certificate.    (b) The clerk shall, at monthly intervals, remit all taxes and penalties so collected to the board of the district or other person authorized to receive them.
AR Code § 14-90-911 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-911. Proceedings before filing delinquency suit

 (a)  (1) Before filing suit to collect delinquent municipal improvement district installments, the board of improvement shall obtain from the county tax collector or the officials having the delinquent list a certified list of all lots, blocks, and parcels of lands unredeemed.  (2) This list shall contain the description and the name of the supposed owner.  (3) For preparing the list, the clerk or person preparing it shall be entitled to ten cents (10¢) per tract, which shall be charged to the delinquent lands and collected from the owners when the lands are redeemed or charged as costs in the foreclosure suit.    (b)  (1) The board shall submit the list to a competent abstractor, who shall compile a list of the names and last known addresses of the owners of record of all tracts included in the list prepared by the collector and shall certify as to the source of the addresses furnished by him.  (2) For these services, they may pay the abstractor such sum as may be reasonable and customary, not to exceed fifty cents (50¢) for each lot, block, or parcel.    (c) Certified copies of both lists shall be attached as exhibits to the complaint.  (d) Twenty (20) days prior to the filing of the complaint, the board shall cause to be mailed, by certified mail with return receipt requested, to each record owner as listed by the abstractor, a notice describing the delinquent property, specifying the year of delinquency and the amount or the approximate amount necessary for redemption, and informing the owner as to the date on which the suit will be filed.  (e)  (1) As an exhibit to the complaint, there shall be attached an affidavit of the person who mailed the notices.  (2) The affidavit shall:  (A) Set forth a copy of the notice;  (B) Show:  (i) The date the notices were mailed;  (ii) The names and addresses of the last owners of record; and  (iii) To whom the notices were mailed; and    (C) Contain a list of all notices which, because of insufficient addresses, were returned prior to the filing of the complaint.      (f) The amounts expended by the board in obtaining the list of the last owners of record from the abstractor and in sending the registered letters shall be certified by the board to the collector and shall be charged on a per tract basis to the delinquent lands and collected from the owners when the lands are redeemed, or charged as costs in the foreclosure suit.
AR Code § 14-90-912 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-912. Fees for filing delinquencies

 (a) The county tax collector, for his services in filing the delinquent list and extending the taxes, penalty, and costs, and in issuing the certificate of redemption, shall be entitled to the sum of twenty-five cents (25¢) per tract for each delinquency.  (b) This sum shall be added at the time the delinquent list is filed and shall be collected from the property owner when the delinquent property is redeemed.  (c) In the event the property is included in a foreclosure suit, the twenty-five cents (25¢) per tract shall be charged against the delinquent property, taxed as costs, and paid to the collector.
AR Code § 14-90-913 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-913. Fees for extension of annual installments

 (a) For services in extending the annual installments, the municipal improvement district shall pay the county clerk one and one-half percent (1½%) of the total amount extended.  (b) For services in collecting the annual installments, the district shall pay to the county tax collector one and three-eighths percent (13/8%) of the amount collected by him, which he may withhold.  (c) For services in disbursing the moneys, the district shall pay the county treasurer one-eighth of one percent (1/8 of 1%) of the amount received by him from the collector, which he may withhold.
AR Code § 14-90-914 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-914. Deputy clerks

 (a) County clerks are authorized to employ a deputy to do the additional work imposed by the terms of this act.  (b) The clerk may pay the deputy a salary up to the sum of three thousand three hundred dollars ($3,300) per annum. However, the salary shall never exceed the receipts from the one and one-half percent (1½%) allowed the clerk by the provisions of § 14-90-913.
AR Code § 14-90-915 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-915. Deputy collectors

 (a) County tax collectors are authorized to employ one (1) deputy to do the additional work imposed by the terms of this act.  (b) The collector may pay the deputy a salary up to the sum of three thousand three hundred dollars ($3,300) per annum. However, the salary shall never exceed the receipts from the one and three-eighths percent (13/8%) allowed the collectors by the provisions of § 14-90-913.
AR Code § 14-90-916 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 9 - Collection of Assessments|§ 14-90-916. Payments by collector

 The county tax collector shall pay over to the county treasurer, on the first day of each month, all moneys received by him, deducting therefrom his commission for his services, which shall not exceed three percent (3%), to be fixed by the board of improvements. He shall take duplicate receipts therefor, one (1) of which he shall file with the board.
AR Code § 14-90-1001 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 10 - Suits to Enforce Payment|§ 14-90-1001. Precedence of cases

 (a) For the purpose of taking every step in such suits as are referred to in this subchapter from the beginning to the end, the court shall be always open.  (b) All cases brought under this act shall have precedence of all other cases pending in the court and shall be decided within thirty (30) days after service of publication.
AR Code § 14-90-1002 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 10 - Suits to Enforce Payment|§ 14-90-1002. Filing of complaint

 (a) A municipal board of improvement, within six (6) months after the delinquent list is prepared by the county tax collector, may file and prosecute a suit to collect the delinquent installments.  (b)  (1) In the complaint, it shall only be necessary to allege that the lot, block, or parcel of land, describing it, was assessed and that the annual assessment, giving the amount and specifying the year for which levied, was not paid within the time required by law.  (2) It shall not be necessary to allege the steps taken by the municipal council, the board, or other officer.  (3) It shall conclude with the prayer that the delinquent property be charged with the installment in default, penalty, and costs and that it be condemned and sold in payment thereof.    (c) Any lot, block, or parcel of land which has been sold to the improvement district in a prior foreclosure suit and has not been redeemed shall not be included in any subsequent foreclosure suit.  (d) No exhibits other than those specified in this section need to be attached to the complaint.
AR Code § 14-90-1003 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 10 - Suits to Enforce Payment|§ 14-90-1003. Publication of notice

 (a) Notice of the pendency of a suit to collect delinquent municipal improvement district assessments shall be given by publication weekly for two (2) weeks before judgment shall be entered for the sale of the lands, in some newspaper published in the county where the suit is pending.  (b) The notice may be in the following form:    “COMMISSIONERS OF IMPROVEMENT DISTRICTS VS. DELINQUENT LANDS. All persons having a claim and interest in any of the following described lands are hereby notified that suit is pending in the Chancery Court in County, Arkansas, to enforce the collection of certain Improvement District Assessments on the following list of lands, the names of each supposed owner having been set opposite together with the amount of taxes due on each tract, (then shall follow a list of the owners with the descriptive list of delinquent lands, and the several amounts due thereon), all persons and corporations interested in said lands are hereby notified that they are required by law to appear and make defense to said suit, or the same will be taken as confessed and final judgment will be entered, directing the sale of said lands for the purpose of collecting said assessments, together with the penalty and cost allowed by law. (Seal) Clerk of Said Court.”   Click to view form.
AR Code § 14-90-1004 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 10 - Suits to Enforce Payment|§ 14-90-1004. Party defendant

 In suits to foreclose the lien of assessments upon property in a municipal improvement district, the name of the last owner of the property as it appears in the recorder's office shall always be given as the owner and that party shall be made defendant, unless the board of improvement knows that some other party has acquired title, in which event the actual owner shall be made the defendant.