reglab/housing_qa huggingface dataset:
AR Code § 14-120-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-102. Elections in certain combination levee and drainage districts

 (a) There shall be held an election annually on the first Monday in May in all combination levee and drainage districts where the boundaries of the districts embrace all of the lands within the corporate limits of a city of the first class and no lands situated more than three (3) miles from the corporate limits, for the election of one (1) member of the board of improvement. The judges of the election are to be appointed by the county board of election commissioners.  (b)  (1) The improvement district commissioners shall be elected for terms of three (3) years, one (1) commissioner to be elected each year.  (2)  (A) The commissioners of the districts as constituted on February 6, 1939, shall hold office according to seniority. The oldest commissioner in point of service shall hold office for three (3) years; the next commissioner in point of service shall hold office for two (2) years; and the last elected or appointed commissioner shall serve for one (1) year, or until their successors are elected and qualified.  (B) All of these terms begin from the first Monday in May, 1939.      (c) If for any cause a vacancy occurs on the board of commissioners, then the remaining two (2) commissioners shall fill the vacancy by the appointment of some person qualified to serve.
AR Code § 14-120-104 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-104. Foreclosure sales — Payment with bonds or interest coupons

 (a) Any levee or drainage improvement district in this state having acquired title to any lands within that district by virtue of foreclosure of benefit assessments thereon may sell the lands at prices fixed by the commissioners of the district and may receive in payment of the purchase price for the land the bonds and interest coupons of the district, at face value, to the amount of the purchase price.  (b) Any person redeeming or purchasing lands from the districts, at the time of making payment for those lands in bonds or interest coupons of the district, shall pay to the district in cash an amount necessary to defray all costs and expenses of foreclosure which the district shall have incurred as to the redeemed or purchased tract of land.
AR Code § 14-120-105 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-105. Funding and refunding indebtedness evidenced by bonds or certificates

 (a) Any and all levee and drainage improvement districts of this state, whether organized and created under general law or by special act of the General Assembly, shall have power to fund and refund their outstanding indebtedness including bonded indebtedness, certificates of indebtedness, and accrued matured interest on such indebtedness, and to extend the maturity of the indebtedness on such terms as the commissioners or directors of the districts shall deem for the best interest of the districts. To that end the commissioners or directors may issue the negotiable bonds of the districts, with interest coupons attached; these refunding bonds are to run for a period of not exceeding fifty (50) years from date of issue.  (b) The commissioners or directors of the districts may exchange new bonds for outstanding bonds and certificates of indebtedness, including accrued matured interest coupons, or they may issue and sell new bonds and use the proceeds to take up any of the outstanding bonds or other indebtedness of the districts in the refunding thereof.  (c) These refunding bonds shall not be issued in a greater amount than is necessary to pay the outstanding bonds and certificate of indebtedness and accrued interest coupons then being refunded, with interest to the date such new bonds are delivered plus expenses incurred in connection with the issuance of the new bonds.  (d) The refunding bonds shall be negotiable instruments and may have coupons evidencing interest payable at annual or semiannual periods and shall have all the rights of security, including liens on assessments of benefits and levy of taxes on the lands, together with all remedies for their collection that are provided for the original bonds issued by the district. The refunding bonds may be further secured by a pledge and mortgage of the assessment of benefits and taxes in the district to be executed by the directors or commissioners.
AR Code § 14-120-106 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-106. Funding indebtedness other than bonded indebtedness

 (a) Any levee or drainage district in Arkansas, whether created under the general law or by special act of the General Assembly, which has outstanding certificates of indebtedness, notes, warrants, or any unsatisfied judgment against it is authorized and empowered to issue funding bonds for the purpose of paying the certificates of indebtedness, notes, or unsatisfied judgment against it.  (b) The funding bonds may be issued by the commissioners or directors of any levee or drainage improvement district under the terms and provisions of §§ 14-120-107 and 14-120-108. All proceedings relating to the issuance of any such funding bonds for the purpose of paying outstanding certificates of indebtedness, notes, or for satisfying any judgment of record shall be had in the same manner as provided by §§ 14-120-107 and 14-120-108.  (c)  (1) When any outstanding certificate of indebtedness, note, or judgment is paid by the issuance of the funding bonds herein authorized, the certificate of indebtedness or note shall be plainly marked “CANCELLED” and deposited by the secretary of the district with the county clerk if the district embraces only land in the county.  (2) If the district embraces land in more than one (1) county, then the certificate of indebtedness or note shall be deposited with the clerk of the circuit court for the county or judicial division of the county in which is situated the largest part of the lands in the district.    (d) If an unsatisfied judgment is paid by the issuance of the funding bonds, it shall be the duty of the owner of the judgment to satisfy the judgment within ten (10) days after the payment of the amount due, which satisfaction shall be duly noted on the judgment record in the manner now provided by law.  (e) The commissioners or directors of any levee or drainage district in this state may issue and sell the funding bonds authorized and use the proceeds to take up outstanding certificates of indebtedness and notes or to pay unsatisfied judgments of the district, or they may exchange new bonds for the outstanding certificates of indebtedness, notes, or in payment of the unsatisfied judgments. All proceedings with reference to the issuance or exchange of such funding bonds shall be had in accordance with the provisions of §§ 14-120-105, 14-120-107, and 14-120-108.
AR Code § 14-120-107 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-107. Cancellation of old bonds

 (a) All bonds taken up by any district by funding bonds or proceeds thereof shall be plainly marked “CANCELLED” and deposited by the secretary of the district with the county clerk if the district embraces only land in the county. If the district embraces lands in more than one (1) county, then the bonds shall be deposited with the clerk of the circuit court for the county or judicial division of the county in which is situated the largest part of the lands in the district.  (b) The secretary of the district shall file with the cancelled bonds his certificate showing the number, date, place of payment, and maturity of the cancelled funding bonds including the numbers of the interest coupons, and also the numbers, date, and place of payment of maturity of the new bonds issued for the funding.  (c) The cancelled bonds shall be carefully kept by the county clerk or circuit court clerk receiving them in his office and the certificate of the secretary of the district shall be recorded in the permanent record book in his office. For his services in filing the bonds and making the record, the clerk shall receive pay on the basis of ten cents (10¢) per line for the record, to be paid by the district.
AR Code § 14-120-108 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-108. Reassessment of benefits generally

 (a) In any levee or drainage district, if the original assessment of benefits was made by assessors, then the board of directors or commissioners of the district shall have the power to fill any vacancies in the board of assessors.  (b) If, however, in any such district the power of the board of assessors was exhausted on making the original assessment, the board of commissioners or directors of the district shall have the power to appoint a new board of assessors composed of the same number and with the same qualifications as the original board, the new board to have all powers to make the reassessments provided for in this section as were conferred on the original board of assessors.
AR Code § 14-120-109 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-109. Reassessment of benefits — Particular pieces of property

 (a) A reassessment of benefits may be made in any levee or drainage district in this state, whether created by general or special act, not more often than once a year. The reassessment may be made only as to particular pieces of real property within the district, either by lowering or raising the assessed benefits as justice may require, without the necessity of reassessing all the property in the district. However, where any district shall have issued bonds or incurred indebtedness, the total amount of the assessed benefits for the whole district shall never be reduced on any reassessment.  (b) This reassessment shall be made in the same form, after the same notice, hearing, and right of appeal as provided for the original assessment of benefits in the district and shall have the same time limitation on right of appeal and suits attacking the assessment of benefits in the district as provided for the original assessment of benefits. The installments thereof shall be levied, extended, and collected at the same time, in the same manner, by the same officers, and with the same lien and penalties for delinquencies as were provided for the original assessment.
AR Code § 14-120-110 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-110. Installment payment of levee and drainage taxes — Exceptions

 (a) All taxes levied on land, railroads, tramroads, pipelines, telephone lines, telegraph lines, and other improvements on real estate situated in any levee or drainage districts in the State of Arkansas shall be deemed to be due and payable at any time from the third Monday in February to and including October 1 in the year succeeding the year in which the levy is made. The taxes shall be payable at the option of the taxpayer in installments as follows:  (1) The first installment of one-fourth (¼) of the amount of the taxes shall be due and payable on and from the third Monday in February to and including the third Monday in April;  (2) The second installment of one-fourth (¼) shall be payable on and from the third Monday in April to and including the third Monday in July; and  (3) The third installment of one-half (½) shall be payable on and from the third Monday in July to and including October 1.    (b) All such taxes remaining unpaid after the periods above specified shall be considered as delinquent. However, this section shall not be applicable to any levee or drainage districts having any outstanding bonded indebtedness, nor shall it be applicable to any levee or drainage district unless and until the commissioners or directors of the districts shall by resolution adopt it.
AR Code § 14-120-111 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-111. Printing delinquent lists

 Newspapers which print delinquent lists and notices of sale for levee and drainage districts within this state shall be entitled to receive the fee prescribed by § 26-37-107(c)(1)-(3) for the publication of delinquent real property tax lists.
AR Code § 14-120-113 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 1 - General Provisions|§ 14-120-113. Delinquent levies

 (a)  (1)  (A) A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.  (B) The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.    (2)  (A) A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement 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 may:  (i) Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or  (ii)  (a) Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under § 26-37-101 et seq.  (b) The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.      (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 drainage or levee improvement district.        (b) A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under § 14-120-229.
AR Code § 14-120-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-201. Legislative intent

 (a) It is found and declared as a matter of legislative determination that the construction of flood control and drainage works by the United States of America, provided in any project which it has heretofore adopted and authorized or any project which it may hereafter adopt and authorize, and the perpetual operation and maintenance thereof as directed by the Secretary of the Army will be conducive to the public welfare and will result in great betterment and increase in value of lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines and electric power lines, and all other real property situate within the boundaries of the district wherein the flood control and drainage works may be constructed by the United States of America.  (b) For the purpose of this subchapter, the amount of the increased value or betterment to such lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines and electric power lines, and all other real property lying within the boundaries of the district, which is estimated to accrue to the property by reason of the construction of the flood control and drainage works provided for in any such adopted and authorized project, and the costs of perpetual operation and maintenance thereof, shall be ascertained and definitely determined and fixed in the manner provided in §§ 14-120-221 and 14-120-222.
AR Code § 14-120-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-202. Definition

 As used in this subchapter, unless the context otherwise requires, “board of directors” shall include the board of commissioners or other governing body of a district, as the case may be.
AR Code § 14-120-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-203. Construction

 (a) This subchapter shall be liberally construed and applied to enable levee districts, or drainage districts, or levee and drainage districts to cooperate with the United States of America, or any agents or agency thereof, with respect to the making of contracts or agreements, and the performance of the obligations and requirements thereby imposed, relating to the construction of flood control and drainage works within the boundaries of any such district by the United States of America which are designed to control the floodwaters of the Mississippi River and its tributaries.  (b) Districts located within the Red River basin are empowered to cooperate with the United States of America, or any agents or agencies thereof, with respect to the making of contracts or agreements, and the performance of the obligation and requirements thereby imposed, relating to the construction and maintenance of levees, revetments, realignments and other flood protection works located outside the boundaries of the district.  (c) It is the legislative intent that all provisions of this subchapter shall be liberally and reasonably construed so as to give them full force and effect to the end that the purposes and objectives of this subchapter are fully and expeditiously accomplished.
AR Code § 14-120-204 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-204. Subchapter cumulative

 This subchapter shall be construed to be cumulative to existing laws, except as to those sections herein expressly amended or repealed. This subchapter shall not repeal Acts 1909, No. 279, and the amendments thereto, nor § 14-121-801, and amendments thereto, but shall be considered an alternative plan to that provided in § 14-121-801.
AR Code § 14-120-205 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-205. Conditions precedent to conferring powers on districts — In general

 No levee district or drainage district, or levee and drainage district, lying in one (1) or more counties, coming within the provisions of this subchapter shall exercise any of the powers conferred by this subchapter or be subject to any of the obligations and duties thereof until the provisions of §§ 14-120-206 — 14-120-215 have been complied with.
AR Code § 14-120-206 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-206. Filing project outline and estimate

 (a) An outline of the project insofar as it affects the district and as adopted by the Congress of the United States must be filed in the office of the district and made available for inspection by any interested parties.  (b) There must also be filed with the outline an estimate prepared by the engineer of the district showing the total approximate cost of the project which the district will be required to pay in the event the district exercises the authority conferred by this subchapter with respect to the project. However, if the district does not have a regularly retained engineer, the district may employ a competent engineer to prepare and file the estimate, and, in that event, the district may pay reasonable compensation to the engineer so employed.  (c) Notice of the filing of the outline and estimate shall be given in each county of the district by publication of a notice for at least one (1) insertion in a newspaper published and having a bona fide circulation in each of the counties of the district.
AR Code § 14-120-207 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-207. Board approval of proposal

 The board of directors of the district shall approve the proposed project insofar as it affects the particular district by a proper resolution to that effect which has been adopted by two-thirds (2/3) of the members of the board of directors of the particular district.
AR Code § 14-120-208 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-208. Approval election generally

 An election must be held in each county of the district in the manner provided in this subchapter. A majority of the landowners of the district voting at this election shall approve the project according to the outline which was filed with the district and shall authorize the directors of the district to exercise the powers conferred on the district by this subchapter with respect to the project.
AR Code § 14-120-209 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 120 - Drainage and Levee Improvement Districts Generally|Subchapter 2 - Agreements with United States Generally|§ 14-120-209. Date of election

 The election shall be held on a date to be fixed by the directors of the drainage and levee improvement district at a special meeting called for that purpose in accordance with § 7-11-201 et seq. However, the date of the election shall be not less than sixty (60) days nor more than one hundred eighty (180) days next succeeding the date of the first publication of the notice of the filing of the outline of the project with the district as provided in § 14-120-206(c).