reglab/housing_qa huggingface dataset:
AR Code § 14-86-2104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 21 - Improvement Districts and Protection Districts Procedures when County Collector Used for Collection of Assessments|§ 14-86-2104. Delinquent levies

 (a)  (1) A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each year.  (2)  (A) A county collector shall accept a delinquent levy after certification to an improvement district or protection district if the payor is paying:  (i) In person; and  (ii) By separate check from the payment of ad valorem taxes.    (B) The county collector shall forward the delinquent levy to the improvement district or protection district.  (C)  (i) The county collector is not required to provide a receipt for the payment of the delinquent levy.  (ii) The payor is responsible for obtaining a receipt for payment of the delinquent levy from the improvement district or protection district.        (b) A county collector who continues to collect and remit delinquent levies to the improvement district or protection district after certification shall impose penalties against the payor on behalf of the improvement district or protection district.
AR Code § 14-86-2105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 21 - Improvement Districts and Protection Districts Procedures when County Collector Used for Collection of Assessments|§ 14-86-2105. District levies not to be certified for delinquency

 The county collector shall not certify an improvement district levy or protection district levy to the Commissioner of State Lands for delinquency.
AR Code § 14-86-2201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 22 - Financial Requirements and Minimum Standards of Districts|§ 14-86-2201. Definition

 (a) As used in this subchapter, “district” means any improvement district in Arkansas, including without limitation:  (1) Levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under:  (A) Section 14-86-101 et seq.;  (B) Section 14-87-101 et seq.;  (C) Section 14-88-101 et seq.;  (D) Section 14-89-101 et seq.;  (E) Section 14-90-101 et seq.;  (F) Section 14-91-101 et seq.;  (G) Section 14-92-101 et seq.;  (H) The Property Owners' Improvement District Law, § 14-93-101 et seq.;  (I) The Municipal Property Owner's Improvement District Law, § 14-94-101 et seq.;  (J) Section 14-95-101 et seq.;  (K) Section 14-114-101 et seq.;  (L) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.;  (M) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.;  (N) Section 14-118-101 et seq.;  (O) Section 14-119-101 et seq.;  (P) Section 14-120-101 et seq.;  (Q) Section 14-121-101 et seq.;  (R) Section 14-122-101 et seq.;  (S) Section 14-123-201 et seq.;  (T) Section 14-124-101 et seq.;  (U) The Rural Development Authority Act, § 14-188-101 et seq.;  (V) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving less than thirty thousand (30,000) residents;  (W) Section 14-218-101 et seq.;  (X) Section 14-249-101 et seq.;  (Y) Section 14-250-101 et seq.; and  (Z) Section 14-251-101 et seq.; or    (2) Levee, drainage, road, irrigation, watershed, and river improvement districts created by a special act of the General Assembly.    (b) As used in this subchapter, “district” does not include levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under:  (1) The Water Authority Act, § 4-35-101 et seq.;  (2) The Regional Water Distribution District Act, § 14-116-101 et seq.;  (3) The Conservation Districts Law, § 14-125-101 et seq.;  (4) Section 14-184-101 et seq.;  (5) Section 14-187-101 et seq.;  (6) The General Consolidated Public Utility System Improvement District Law, § 14-217-101 et seq., and serving more than thirty thousand (30,000) residents;  (7) Section 14-282-101 et seq.;  (8) Section 14-283-101 et seq.;  (9) Section 14-284-101 et seq.;  (10) Section 14-285-101 et seq.;  (11) Section 14-286-101 et seq.;  (12) Section 14-287-101 et seq.;  (13) Section 14-316-101 et seq.;  (14) Section 14-317-101 et seq.;  (15) Section 14-318-101 et seq.;  (16) Section 14-319-101 et seq.;  (17) Section 14-320-101 et seq.;  (18) Section 14-321-101 et seq.;  (19) Section 14-322-101 et seq.;  (20) Section 14-386-101 et seq.; or  (21) Section 14-387-101 et seq.
AR Code § 14-86-2202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 22 - Financial Requirements and Minimum Standards of Districts|§ 14-86-2202. Record retention and public examination of records

 (a) A district covered under this subchapter shall retain all financial records, bank statements, and contracts relating to the bonds, notes, or other evidences of indebtedness undertaken by the district during the existence of the district and for five (5) years following dissolution of the district.  (b) Any person who negligently violates any of the provisions of this subchapter is guilty of a Class C misdemeanor for each violation.  (c) Any person who purposely violates any of the provisions of this subchapter is guilty of a Class B misdemeanor for each violation.  (d) The Freedom of Information Act of 1967, § 25-19-101 et seq., applies to records retained under this subchapter.
AR Code § 14-86-2203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 22 - Financial Requirements and Minimum Standards of Districts|§ 14-86-2203. Subsequent indebtedness

 (a)  (1) After the initial creation, bonding, and indebtedness of a district, but before subsequent bonds, notes, or indebtedness is incurred under the authority of this subchapter, a majority of the owners of record in the district, including no less than a majority of the total number of real property owners in the area affected if the majority of owners owns more than half of the acreage affected, shall be required to authorize the issuance of bonds or the incurring of notes or indebtedness by a vote called by the governing body of the district for that purpose.  (2) Subdivision (a)(1) of this section does not apply to:  (A) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.;  (B) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.;  (C) Section 14-118-101 et seq.;  (D) Section 14-120-101 et seq.;  (E) Section 14-121-101 et seq.;  (F) Section 14-122-101 et seq.;  (G) Section 14-123-201 et seq.;  (H) Section 14-124-101 et seq.; or  (I) A district seeking an increase in fees, taxes, or assessments without the issuance of bonds, liens, or other indebtedness.      (b) The governing body shall not require a vote if:  (1) The indebtedness is necessary to fulfill directives of a regulatory governmental agency;  (2) The district has one thousand (1,000) or more owners of record;  (3) The bonds, notes, or indebtedness does not include the assessed property as specific collateral for the bonds, notes, or indebtedness; or  (4) The indebtedness is incurred for the refunding of outstanding bonds, notes, or indebtedness of the district for the purpose of reducing debt service and creating economic savings.    (c) Before incurring the indebtedness, the secretary or other administrative officer of the governing body shall:  (1) Give notice of the required action and improvement by publication one (1) time per week for two (2) weeks in a newspaper published and having a general circulation in the county; and  (2) Transmit a copy of the notice by certified mail to each owner of real property within the boundaries of the district.
AR Code § 14-86-2204 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 22 - Financial Requirements and Minimum Standards of Districts|§ 14-86-2204. Nominal assessments

 (a)  (1) All lands shall be assessed as to value and taxed within the boundaries of the district, and no exclusions or nominal assessments apply except under subsection (b) of this section.  (2) Subdivision (a)(1) of this section does not apply to:  (A) The Interstate Watershed Cooperation Act, § 14-115-101 et seq.;  (B) The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.;  (C) Section 14-118-101 et seq.;  (D) Section 14-120-101 et seq.;  (E) Section 14-121-101 et seq.;  (F) Section 14-122-101 et seq.;  (G) Section 14-123-201 et seq.;  (H) Section 14-124-101 et seq.; or  (I) A district seeking an increase in fees, taxes, or assessments without the issuance of bonds, liens, or other indebtedness.      (b) At its option, any state agency or commission may choose to be excluded from any newly formed district.
AR Code § 14-86-2205 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 22 - Financial Requirements and Minimum Standards of Districts|§ 14-86-2205. Minimum standards for water and sewer improvements made by districts — Rules

 (a) The Department of Health shall promulgate rules that establish minimum standards for water and sewer improvements made by districts under this subchapter.  (b)  (1) The department shall promulgate rules necessary to implement this section.  (2)  (A) When adopting the initial rules to implement this section, the final rule shall be filed with the Secretary of State for adoption under § 25-15-204(f):  (i) On or before January 1, 2020; or  (ii) If approval under § 10-3-309 has not occurred by January 1, 2020, as soon as practicable after approval under § 10-3-309.    (B) The department shall file the proposed rule with the Legislative Council under § 10-3-309(c) sufficiently in advance of January 1, 2020, so that the Legislative Council may consider the rule for approval before January 1, 2020.
AR Code § 14-88-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-88-101. Enforcing duty to perform

 Any duty required to be performed by this act may, at any time, be enforced by mandamus at the suit of any person or board interested in it.
AR Code § 14-88-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-201. Applicability

 (a) The provisions of § 14-88-202 shall extend to any municipal improvement district formed or created.  (b) The formation and creation of these districts is authorized, in whole or in part, outside of any city of the first or second class or incorporated town.
AR Code § 14-88-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-202. Purposes for which created

 The council of any city of the first or second class or any incorporated town may assess all real property within the city or town, or within any district thereof, for the purpose of opening, grading, or otherwise improving streets and alleys, including viaducts and underpasses either within the boundaries of an improvement district, or beyond the boundaries and beyond the limits of the city or town if the property in the district will be benefited thereby, including the acquisition of rights-of-way by purchase or the exercise of the power of eminent domain as provided in § 14-91-104 and the payment of damages for the taking or injuring of property resulting from the making of any such improvement, if the work or construction is done or paid for by the federal government or any of its agencies or by the State of Arkansas or any other public body, or to pay for any local improvement of a public nature, including sewer systems, theretofore made, by which the property within the district has benefited; for the purpose of paying the principal of and interest on any bonds at any time authorized and issued by any district under and in the manner and for the purposes specified in this section; for the purpose of buying existing sewer systems, or the construction of sewers, or constructing facilities for the off-street parking of vehicles, including without limitation constructing, reconstructing, widening, extending, and maintaining and operating off-street parking facilities, or constructing sidewalks, sidewalk overhead covers, benches, recreational areas, and other facilities pertaining to the construction, maintenance, and utilization thereof; for the purpose of the making of any other local improvement of a public nature in the manner set forth in this subchapter; and for the purpose of maintaining, repairing, and operating any improvements.
AR Code § 14-88-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-203. Petition and notice

 (a)  (1)  (A) When persons claiming to be a majority in value, as shown by the last county assessment of the owners of real property, in the whole or any part, of any city or incorporated town, file with the city or town clerk or recorder a petition for the organization of an improvement district for any purposes authorized by § 14-88-202, it shall be the duty of the city or town clerk or recorder to give notice that the petition will be heard at a meeting of the governing body of the city or town named in the notice, which will be held more than thirty (30) days after the filing of the petition.  (B) A petition under this section shall contain a bold heading stating that a signature on the petition is a vote to create the district.    (2) The notice shall be published one (1) time a week for two (2) weeks, the last insertion to be not less than seven (7) days before the date fixed for the hearing, in a newspaper having a general circulation in the county and, if available, on the website of the county or of the Secretary of State.    (b) The mayor, if he sees fit, may call a special meeting of the governing body for the purpose of hearing the petition. The called meeting shall be held not less than fifteen (15) days after the date of the call, and the notice of the hearing thereat shall be published for the time and in the manner prescribed in subdivision (a)(2) of this section.  (c) The notice may be in the following form:  (d) The petition may limit the cost of the improvement either to a fixed sum or to a percentage of the assessed value of the real property in the district.    “All owners of real property within the following described territory (here describe the territory to be included in the district) in the City (or Town) of , are hereby notified that a petition has been filed with the City Clerk (or Town Recorder) of the said City (or Town) of , purporting to be signed by a majority in value of the owners of real property within said territory, which petition prays that a local improvement district be formed embracing said territory for the purpose of (here describe purpose and name of the streets to be improved, if any) , and that the cost thereof be assessed and charged upon the real property above described. All owners of real property within said territory are advised that said petition will be heard at the meeting of the (governing body) to be held at the hour of p.m., on the day of , 20 , and that at said meeting said (governing body) will determine whether those signing the same constitute a majority in value of such owners of real property; and at said meeting all owners of real property within said territory who desire will be heard upon the question. City Clerk (or Town Recorder)”   Click to view form.
AR Code § 14-88-204 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-204. Who may sign petition

 Women, married or single, may sign the petition; guardians may sign for their wards; and executors or administrators may sign for the estates represented by them.
AR Code § 14-88-205 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-205. Apportionment of assessed value for signers

 (a) If the boundaries of a local improvement district as petitioned for embrace a part of any lot, block, or parcel of land which, upon the county assessment books, is assessed as a whole, any signer of the petition may demand, in writing, of the county assessor that he shall apportion the assessment for state and county purposes upon the lot, block, or parcel of land so as to show the assessed value of that portion which is within the proposed district and the assessed value of the remainder which is without the district.  (b) It shall be the duty of the county assessor, within ten (10) days after the request is made of him, to make the reassessment and to deliver to the city or town clerk or recorder a certificate showing the assessed value of that portion of the lot, block, or parcel of land that is within the district, to the end that in determining whether a majority in value has signed the petition, the city or town council can compute the value of the portion of the lot, block, or parcel of land that is within the district.
AR Code § 14-88-206 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-206. New district to replace void district

 When a void improvement district in a city or town has done or shall do the whole or any part of its work of improvement, a new district may be organized under the provisions of this subchapter or under any laws which may be passed for the organization of local improvement districts in cities and towns, for the purpose of paying for the improvement made or commenced by the void district.
AR Code § 14-88-207 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-207. Hearing and establishment

 (a)  (1) At the time named in the notice, the municipal governing body shall meet and hear all owners of real property within the proposed district who desire to be heard on the question as to whether a majority in assessed value of the property owners has signed the petition and shall make a finding as to whether the petition is signed by a majority in assessed value of the property owners.  (2)  (A) The finding of the governing body shall be expressed in an ordinance.  (B)  (i) If it finds that a majority has signed the petition, it shall then be the duty of the governing body, by the same ordinance, to establish the district.  (ii)  (a) The ordinance shall designate the boundaries of the district and the object of the proposed improvement as described in the petition.  (b) The ordinance shall also give the district a name descriptive of the nature of the proposed improvement and a number to prevent its being confused with other similar districts.          (b)  (1) The ordinance shall be published within thirty (30) days after its adoption for one (1) insertion, in some newspaper published in the city or town where the district lies, or if there is no such newspaper, then in some newspaper published in the county.  (2)  (A) Where improvement districts are organized in any city or town in which no newspaper is regularly published, all notices required may be published in any newspaper that is published and has a bona fide circulation in the county.  (B) If there is no newspaper published in the county where the city or town lies, the ordinances and notices provided for in the cases of local improvement districts in cities and towns may be published by posting them in at least ten (10) conspicuous places in the city or town where the improvement is to be made.      (c) The findings of the governing body shall be conclusive unless attacked by a suit in the chancery court of the county, brought within thirty (30) days after the publication.  (d) The governing body and the chancery court in their finding shall be governed by the record of deeds in the office of the recorder of the county and shall not consider any unrecorded instrument. They shall also be governed by the value placed upon the property as shown by the last county assessment on file in the county clerk's office.  (e) If any petition is not acted on by the governing body within one (1) year from the date of its filing, it shall become void unless there is pending in the court an injunction suit which prevents such action or a mandamus suit to compel action by the governing body. In any event, the petition shall become void unless acted on within two (2) years from the date of its filing.
AR Code § 14-88-209 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-209. Compensation for preliminary work

 Commissioners of municipal improvement district boards are authorized to pay a reasonable compensation to the persons who have done necessary preliminary work in the organization of them.
AR Code § 14-88-210 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-210. Corporate powers

 Municipal improvement districts shall be bodies corporate and shall have power to sue and be sued and to contract by the corporate name.
AR Code § 14-88-211 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 2 - Creation of Districts|§ 14-88-211. Existing road improvement districts

 No road improvement district within the state shall, in any way, affect the validity of any municipal improvement district which is organized for the purpose of paving any streets over which any road improvement district may pass.