reglab/housing_qa huggingface dataset:
AR Code § 14-116-607 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 6 - Improvement Plan Assessments|§ 14-116-607. Payment of taxes

 (a) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final.  (b) All taxes levied may be paid in installments, so that not more than ten percent (10%) of the allocated tax shall be collectible in any one (1) year against the wishes of the landowner. The deferred installments of the taxes shall bear interest at a rate established by the board and shall be payable only in installments as levied.  (c) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-116-606(b), and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levied in the manner herein provided.
AR Code § 14-116-608 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 6 - Improvement Plan Assessments|§ 14-116-608. Levy of tax — Lien — Appeal from tax assessment

 (a) The court shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board, enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project area a tax sufficient to pay the estimated cost of the improvement, with up to twenty percent (20%) added for unforeseen contingencies.  (b)  (1) This tax shall be a charge against the land in the proportion to the amount of the assessment of benefits thereon and may be paid in full or in annual installments as provided in § 14-116-607.  (2) The tax so levied shall be a lien upon the land within the improvement project area from the time that the tax is levied by the court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the tax, with such penalties and costs as may accrue thereon, shall have been paid.    (c)  (1) The remedy against such levy of taxes shall be by appeal, and this appeal shall be taken within twenty (20) days from the date of the order by the court.  (2) On this appeal, the presumption shall be in favor of the legality of the tax.
AR Code § 14-116-609 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 6 - Improvement Plan Assessments|§ 14-116-609. Levy of tax for preliminary expenses

 (a) If the board does not deem it to the advantage of the project area to proceed immediately with the construction of the works of improvement upon the filing and confirmation of the assessment of benefits, it may cause to be levied and collected a tax based upon the assessment of benefits and collectible from the benefited land in the improvement project area in the proportion to the amount of the assessment of benefits thereon for the purpose of paying preliminary expenses for development of the improvement plan for the improvement project area.  (b) The board shall report to the court the rate of taxation necessary to be levied to pay the preliminary expenses, and thereupon it shall be the duty of the court to make levy of taxes upon the benefited land in the project area sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies. This tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as taxes levied for construction purposes, as provided in this chapter.  (c) If any project area is abandoned before the making of the assessment of benefits, the tax for preliminary expenses shall be levied at the rate fixed by the board upon the real property therein upon the basis of the assessment for county and state purposes.
AR Code § 14-116-610 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 6 - Improvement Plan Assessments|§ 14-116-610. Levy of tax for operation and maintenance

 (a) On or before the first Monday in October of each year, the board shall estimate the amount necessary for the ensuing calendar year for operation and maintenance of the works of improvement provided for in the improvement plan, taking into account all available funding, and shall submit the estimate to the court, with a request that a tax levy be made for the amount needed.  (b) If the court finds the amount to be fair and reasonable, it shall enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the benefited land within the improvement project area a tax sufficient to pay the estimated cost of operation and maintenance.  (c) This tax may be a flat charge per acre or a charge against the benefited land in the proportion to the amount of the assessment of benefits on the land.
AR Code § 14-116-611 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 6 - Improvement Plan Assessments|§ 14-116-611. Extension of taxes on county tax books — Collection of taxes

 (a) Copies of the assessment necessary for the assessment and collection of taxes by the county shall be provided by the district to the appropriate county officials of each county within the improvement project area.  (b)  (1) The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the improvement project area is situated in more than one (1) county, and collected by the collector of the county along with the other taxes.  (2) For his services in making this collection, the collector shall receive a commission as is provided by law.    (c) The collections shall be paid over to the board by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.  (d) The collection of taxes levied hereunder, the proceedings for the collection of delinquent taxes, and the periods of redemption from sales for foreclosure of tax liens shall be in accordance with §§ 14-117-423 — 14-117-427.
AR Code § 14-116-701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 7 - Bonds|§ 14-116-701. Authority to borrow money or issue bonds, etc

 The board may borrow money at a rate of interest from any agency of the United States, the state, or any other public or private lending source; may issue promissory notes, negotiable bonds, or other evidences of indebtedness as required by the lender thereof; and may pledge and assign all assessments and revenues relating to the improvement project area for the repayment thereof.
AR Code § 14-116-702 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 7 - Bonds|§ 14-116-702. Terms and form of bonds, etc

 (a) Bonds or other evidences of indebtedness issued under the terms of this subchapter shall bear such date or dates, mature at such time or times not in excess of forty (40) years, and any such bonds shall be sold at public sale through competitive bidding, and any such bonds and other evidences of indebtedness and be in such form and denomination as the board may determine.  (b) The board may sell, exchange, or hypothecate these obligations from time to time at such interest rates and such prices as are specified by the board.
AR Code § 14-116-703 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 7 - Bonds|§ 14-116-703. Refunding bonds

 Refunding bonds may be issued and may be sold, exchanged, or hypothecated by the board.
AR Code § 14-116-704 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 7 - Bonds|§ 14-116-704. Security for bonds — Delinquencies

 (a) All bonds issued under the terms of this chapter that are made payable from the proceeds of assessments shall be secured by a lien on all benefited lands in each individual improvement project area unless the board shall be able to sell bonds payable out of revenue only; provided, however, that land in any district which is not part of a project improvement area shall not be assessed with respect to any costs relating to such project improvement and shall not be encumbered with any lien relating to bonds issued with respect thereto. The board shall see to it that a tax is levied annually and collected under the provisions of this chapter so long as it may be necessary to pay any bond issued under its authority.  (b)  (1)  (A) If any bond or interest on any bond issued by the board is not paid within thirty (30) days after its maturity, it shall be the duty of the court, on the application of any holder of the bond or interest so overdue, to order the collection of the taxes aforesaid.  (B) At its discretion, the court may appoint a receiver therefor.    (2) The proceeds of the taxes and collections of each improvement project area shall be applied, after payment of costs, first to overdue interest and then to payment pro rata of all bonds issued for that project area which are then due and payable.  (3) The board or receiver may be directed by suit to foreclose the lien of the taxes on delinquent parcels of land.  (4) The suits so brought by the receiver shall be conducted in all matters as suits by the board, as herein provided, and with like effect.  (5) The decrees and deeds herein shall have the same presumptions in their favor.  (6) However, when all such sums have been paid, the receiver shall be discharged, and the affairs of the district with respect to the improvement project area shall be conducted by the board as provided in this chapter.
AR Code § 14-116-801 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 116 - Regional Water Distribution District Act|Subchapter 8 - Applicability of Chapter|§ 14-116-801. Provisions inapplicable to state agencies, political subdivisions, and state lands

 The provisions of this chapter, as now or hereafter amended shall not be applicable to agencies of the State of Arkansas or of political subdivisions of the state, nor to lands owned by such agencies.
AR Code § 14-117-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-101. Title

 This chapter shall be known as the “Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949.”
AR Code § 14-117-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-102. Declaration of policy

 (a) The General Assembly takes notice that interests of the state would be benefited by the establishment of irrigation systems and that the coordination of irrigation, flood control, and drainage improvements is a matter of public interest and public welfare; the General Assembly believes that this end will be promoted by enabling legislation for the organization of irrigation and drainage districts, vesting the districts with appropriate powers to accomplish their objectives, and, therefore, declares its policy to be to promote these activities by providing for the organization, operation, and maintenance of districts for the multiple purposes of irrigation, flood control, and drainage.  (b)  (1) The General Assembly also takes notice that:  (A) Erosion, floodwater, and sediment damages in the watersheds of the rivers and streams of this state, causing loss of life and damage to property, constitute a menace to the welfare of the people of this state;  (B) This state and its political subdivisions should cooperate with the federal government for the purpose of preventing such damages and of furthering the conservation, development, utilization, and disposal of water and thereby preserve and protect this state's land and water resources, as contemplated by the Watershed Protection and Flood Prevention Act;  (C) This cooperation may be more fully promoted by enabling legislation for the organization of watershed improvement districts vested with appropriate powers to accomplish their objectives.    (2) Therefore, the General Assembly declares its policy to be to promote such cooperation and purposes by providing for the organization, operation, and maintenance of watershed improvement districts. These districts may be combined with the other districts authorized by this chapter.
AR Code § 14-117-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-103. Definition

 As used in this chapter, unless the context otherwise requires, “board” means the board of commissioners organized pursuant to § 14-117-301 et seq.
AR Code § 14-117-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-104. Construction of chapter

 Nothing in this chapter shall be construed to in any way repeal any existing statute with reference to the creation of other improvement districts within the State of Arkansas nor to in any other manner impair any obligations on contracts entered into by the other improvement districts.
AR Code § 14-117-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-105. Master

 (a) The chancery or circuit court is expressly authorized to appoint a master to take testimony and perform the functions of a master as in other cases and to make a final report and recommendation to the court.  (b) Any aggrieved party may, within thirty (30) days of the filing of a report by a master appointed as hereinbefore provided, file a written protest to the finding or recommendation of the master.  (c) The court shall approve, modify, or reverse the findings of the master and shall enter a decree in accordance with the equities in the case.  (d) Any owner of real property within the district or any other party who feels aggrieved from the final decree of the court may appeal to the Supreme Court.
AR Code § 14-117-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-106. Prompt court compliance required

 If the court does not act promptly in complying with the terms of any section of this chapter essential to the creation and operation of a district, it may be compelled to do so by proceeding in mandamus in a court of competent jurisdiction.
AR Code § 14-117-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 1 - General Provisions|§ 14-117-107. Change of jurisdiction

 (a) All districts formed prior to June 13, 1963, the jurisdiction over which was vested in the chancery court, upon approval of a majority of its board of directors, may petition the circuit court to assume jurisdiction.  (b) If the circuit court deems the action to be in the best interests of the landowners of the petitioning district, an order shall be entered upon the court's records to that effect. Jurisdiction shall therefore vest to the exclusion of chancery court.  (c) However, nothing in this chapter is intended to affect the validity of existing districts heretofore created under the jurisdiction of chancery court.
AR Code § 14-117-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 2 - District Establishment|§ 14-117-201. Purposes

 The purposes for which districts may be organized under this chapter shall include:   (1) The construction, operation, and maintenance of pools, lakes, reservoirs, dams, levees, ditches, canals, waterways, pumping works, and other facilities for the purpose of irrigation, flood control, and drainage, or in the furtherance of such purposes;  (2) The construction, operation, and maintenance of levees, ditches, dams, canals, waterways, pumping works, and other facilities and improvements on lakes, rivers, bayous, and streams to provide for irrigation, flood control, and drainage, or in furtherance of such purposes;  (3) The construction, operation, and maintenance of works of improvement for the purposes of preventing erosion, floodwater, and sediment damages and for the conservation, development, utilization, and disposal of water or in furtherance of such purposes;  (4) The construction, operation, and maintenance of reservoirs or other areas and facilities for recreation, fish and wildlife, or in the furtherance of such purposes.
AR Code § 14-117-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 2 - District Establishment|§ 14-117-202. Petition for establishment — Engineer and survey — Bond

 (a) It shall be the duty of the court to enter upon its record an order appointing an engineer to be selected by the petitioners when a majority in number of the owners, exclusive of the owners of real property in incorporated towns or cities, of the lands or the owners of a majority in value of the lands, exclusive of the owners of real property in incorporated towns or cities, as shown by the last assessment of real property within a proposed district shall:  (1) Petition the chancery or circuit court to establish a district to embrace their property:  (A) Describing generally the region which it is intended shall be included within the district.  (B) Setting forth:  (i) The proposed name of the district;  (ii) The purpose or purposes of the district;  (iii) The general nature of the work to be done;  (iv) The necessity of the work;  (v) The feasibility of the work; and  (vi) The estimated cost of the project, as then estimated by those filing the petition from information they have at the time, with reasonable detail and definiteness in order that the court may understand the purpose, utility, feasibility, and need or necessity for the project; and      (2) File a good bond to pay for the expenses of survey of the proposed district, in case the district is not formed.    (b) The engineer selected by the petitioners shall be a suitable person, and if not, an engineer shall be named who is satisfactory to the court.  (c) The engineer shall give bond in a sum not less than one thousand dollars ($1,000) to be fixed by the court for the faithful discharge of his duties. He shall be liable upon such bonds for negligence or incompetency causing loss to the district.  (d) The engineer shall forthwith proceed to make a survey and ascertain the limits of the region which would be benefited by the proposed improvements.  (e) The engineer shall file with the chancery or circuit clerk a report showing the territory which will be benefited by the proposed improvements, giving a general idea of its character and expense, and making suggestions as to the proposed improvements and their location as he may deem advisable.  (f) The territory need not consist of contiguous parcels of land.  (g) All expenses incident to the survey and the cost of publication shall be paid by the county or counties in the ratio and proportion of benefits assessed to lands in the respective counties as the work progressed upon proper showing; but all expenses incurred by the county or counties in the creation of any district shall, upon the creation of the district, be reimbursed to the county or counties out of the proceeds of the first revenues collected by the district.
AR Code § 14-117-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act|Subchapter 2 - District Establishment|§ 14-117-203. Alternative petition for establishment

 (a) If, upon the presentation of the petition for the formation of a district, provided for in § 14-117-202, a preliminary survey has been made and a report prepared with assistance from the United States Department of Agriculture, Soil Conservation Service, or from the Chief of Engineers, United States Army Corps of Engineers, or any other federal or state agency, and that report sets forth the proposed name of the district, the purpose or purposes of the district, delineates the area to be benefited, describes the general nature of the works of improvement, the necessity thereof, the feasibility thereof, and the estimated cost of the project, with reasonable detail and definiteness in order that the court may understand therefrom the purpose, utility, feasibility, and need or necessity therefor, a majority in number of the owners of title to real property and the owners of a majority in value of the real property in the proposed district, as shown by the last assessment, may present a petition to the chancery or circuit court, accompanied by the aforesaid survey and report, praying the establishment of the district.  (b) Upon the presentation of such a petition, it shall be the duty of the court to make the order establishing the district without the appointment of an engineer and without further inquiry.  (c) Any detailed plans prepared following the formation of the improvement district will be filed with the court as a supplement to the preliminary survey and report when the plans are adopted by the board of directors, as provided in § 14-117-401.  (d) If no such petition is filed, it shall be the duty of the court to investigate as provided in § 14-117-202 and to establish the district if it is of the opinion that the establishment thereof will be to the advantage of the owners of real property therein.  (e) Guardians may sign the petition for their wards; trustees, executors, and administrators may sign for estates represented by them. If the signature of any corporation thereto is attested by the corporate seal, the signature shall be sufficient evidence of the assent of the corporation to the petition.