reglab/housing_qa huggingface dataset:
AR Code § 14-117-409 (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 4 - District Operation|§ 14-117-409. Additional work or improvements — Reassessment — Appeals

 (a) After the work contemplated by the original plans has been completed, the board may file with the circuit or chancery clerk of the county where the district was first organized plans for additional work or improvements in the district.  (b) The clerk shall give notice by publication for two (2) weeks in some newspaper or newspapers published and having a general circulation in the county or counties within the district, calling upon all persons owning property within the district to appear before the court on some date not less than thirty (30) days nor more than ninety (90) days from the last publication, to be fixed by the court, to show cause in favor of or against the proposal.  (c) If, upon final hearing, the court deems it to the best interest of the owners of real property within the district, the court shall enter an order ratifying and approving the additional work or improvements. However, if it is determined by the court that a majority in number of the holders of title to the lands within the district and the owners of a majority in value of the lands therein, as shown by the last assessment, oppose the proposal for additional work or improvement, the court shall enter a decree disapproving the proposed additional work or improvements.  (d) If the proposal is approved by the order of the court, the board may proceed with the assessment of benefits in accordance with the provisions of this chapter.  (e) From the action of the court any party aggrieved, including the commissioners of the district, may take an appeal, but the appeal must be taken and perfected within thirty (30) days.  (f) The proceedings in the chancery or circuit court shall be deemed matters of public interest and heard at the earliest possible moment.  (g) When any such reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been made as provided in this chapter, and levies of the taxes on the reassessed benefits shall be made and collected in the same manner as levies on the original assessment of benefits and shall be a first lien on the lands of the district from the time they are made.
AR Code § 14-117-410 (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 4 - District Operation|§ 14-117-410. Inclusion of bond interest with tax — Exception

 The amount of interest which will accrue on bonds issued by the districts shall be included and added to the tax, but the interest to accrue on account of the issuing of the bonds shall not be construed as a part of the cost of construction in determining whether or not the expense and the costs of making the improvements are or are not equal to or in excess of the benefits assessed.
AR Code § 14-117-411 (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 4 - District Operation|§ 14-117-411. Payment of assessment

 (a) When assessments of benefits are made, the landowners shall have the privilege of paying the assessments in full within thirty (30) days after the assessment becomes final.  (b)  (1)  (A) However, all such assessments shall be made payable in installments so that not more than ten percent (10%) shall be collectible in any one (1) year against the wishes of the landowner.  (B) In the event that any landowner avails himself or herself of this indulgence, the deferred installments of the assessed benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.    (2) Installment payments of less than ten dollars ($10.00) per acre per year are not subject to the ten-percent limitation in subdivision (b)(1)(A) of this section unless a majority of the board of commissioners agrees that the ten-percent limitation should apply.    (c) If any landowner shall pay in full the assessment of benefits against his or her land as provided in this section, the land shall not be further liable by reason of the assessment or any reassessment of the land except a reassessment because of changed plans as provided in § 14-117-408. It shall then be liable only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any such additional assessment for greater benefit, any landowner who shall have paid his or her previous assessment in full shall have the privilege of paying in full the increase in assessment in the manner provided in this section.
AR Code § 14-117-412 (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 4 - District Operation|§ 14-117-412. Levy of assessment — Interest

 The levy of the assessment may be made by way of proportional amounts of the total assessed benefits. Interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
AR Code § 14-117-413 (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 4 - District Operation|§ 14-117-413. Levy of tax — Preliminary expenses

 (a) At the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board of directors, the circuit court shall enter upon its records an order, which shall have all the force of a judgment providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies.  (b)  (1) The tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits on the real property and shall be paid in annual installments not to exceed ten percent (10%) for any one (1) year, as provided in the order.  (2) The circuit court may order that any tax of less than ten dollars ($10.00) per acre per year to be paid by the real property in the improvement district in proportion to the amount of the assessment of benefits is to be paid in one (1) year.    (c) The tax so levied shall be a lien upon all the real property in the district from the time that the lien is levied by the circuit court, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with penalty and costs that may accrue on the assessment, shall have been paid.  (d) The remedy against the assessment of taxes shall be by appeal. The appeal must be taken within twenty (20) days from the date of the order by the circuit court. On the appeal the presumption shall be in favor of the legality of the tax.  (e) Any owner of real property within the district by mandamus may by the circuit court compel compliance with the terms of this section.  (f) If the board deems it not to the advantage of the district to proceed immediately with the construction of the improvement upon the filing and confirmation of the assessment of benefits, it may report to the circuit court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon, it shall be the duty of the circuit court to make a levy of taxes upon the real property in the district 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 the taxes levied for construction purposes, as provided in this chapter.
AR Code § 14-117-414 (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 4 - District Operation|§ 14-117-414. Borrowing money and issuing bonds

 (a) The board may petition the chancery or circuit court for authority to borrow money or issue negotiable bonds, and the court shall cause a public hearing to be held with respect to the petition in accordance with the same procedure for the issuance of bonds in connection with contracts with the United States as set forth in § 14-117-402.  (b) The petition of the board shall state whether it is desired that the bonds shall be made payable from the proceeds of revenues derived from the sale or delivery of water by the district or shall be made payable from the proceeds of assessments against the real property within the district. The order of the court authorizing the issuance of the bonds shall specify which of the sources shall be liable for the payments of the principal of and interest on the bonds.  (c) If the board is authorized to do so upon the presentation of the petition to the court, and after compliance with the provisions of § 14-117-402, it may borrow money at a rate of interest determined by the board from any agency of the United States or any other available lending source, may issue promissory notes, negotiable bonds, or such other evidence of indebtedness as required by the lender therefor, signed by the members of the board, and may pledge or assign all assessments and revenues for the repayment thereof.  (d) If promissory notes are issued, the board is authorized to execute mortgages on real or personal property owned by the district or assign or pledge such revenues and assessments as may be required by the lender as security for the repayment of the loan. No promissory notes issued under the terms of this chapter shall run for more than fifty (50) years.  (e) No bonds issued under the terms of this chapter shall run for more than fifty (50) years. All issues of bonds may be divided so that a portion of them may mature each year as the assessments are collected, or they may all be made payable at the same time, with proper provision for a sinking fund.  (f) In all other respects, the board shall determine the form and denominations of the bonds.  (g) The board may sell, exchange, or hypothecate the bonds from time to time and at prices which best serve the interests of the district, provided that any sale or exchange of the bonds at less than ninety percent (90%) of their par value shall first have the approval of the chancery or circuit court.
AR Code § 14-117-415 (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 4 - District Operation|§ 14-117-415. Court order as to bonds

 (a) After issuing any bonds and before their sale, exchange, or hypothecation, the board shall petition the chancery or circuit court for an order approving the legality and regularity of all proceedings leading up to the issuance of the bonds. This order shall have the force of a judgment and shall be subject to appeal to the Supreme Court within thirty (30) days by the board or by any owner of real property against which assessments of benefits by the district have been confirmed.  (b) If the order of the court shall specify that the bonds shall be made payable from revenues from the sale or delivery of water, the order shall declare specifically the revenues or portion thereof that shall be pledged to secure the payment of the principal of and interest upon the bonds. The order of the court shall constitute a sufficient pledge to secure all payments of all bonds that may be issued in pursuance thereof, and all revenue so designated shall be applied first to the payment of the bond requirements. No tax shall be levied by or on behalf of the district against any real property within the district to pay any part of the principal or interest of such bonds.  (c) If the order of the court authorizing the issuance of bonds shall specify that they shall be made payable from the proceeds of assessments, then the order shall provide for the levying of a tax against the real property within the district in proportion to the assessment of benefits for the improvement, in the same manner and with the same effect as provided in § 14-117-413.  (d) If the order of the court authorizing the borrowing of money and the issuance of promissory notes shall specify that they shall be payable from the proceeds of assessments, then the order shall provide for the levying of a tax against the real property within the district in proportion to the assessment of benefits for the improvements, in the same manner and with the same effect as provided in § 14-117-413. The indebtedness arising from the issuance of the promissory notes shall be and remain a prior charge against the lands of the district, as provided in § 14-117-402.
AR Code § 14-117-416 (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 4 - District Operation|§ 14-117-416. Refunding bonds

 Refunding bonds may be issued and may be sold, exchanged, or hypothecated under the procedure provided in §§ 14-117-414 and 14-117-415.
AR Code § 14-117-417 (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 4 - District Operation|§ 14-117-417. Security for bonds — Levy and collection of tax

 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 lands in the district unless the district shall be able to sell bonds payable out of water revenue only. 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 or obligation contracted under its authority. The making of the assessment or levy and collection may be enforced by mandamus.
AR Code § 14-117-418 (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 4 - District Operation|§ 14-117-418. Default in bond payment

 (a) If any bond, or interest coupon on any bond, issued by the board is not paid within thirty (30) days after its maturity, it shall be the duty of the circuit or chancery court of the proper county, on the application of any holder of a bond or interest coupon so overdue, to order the collection of the taxes as provided in § 14-117-417. At its discretion, the court may appoint a receiver therefor.  (b) The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable.  (c) The board or receiver may be directed by suit to foreclose the lien of the taxes on the lands.  (d) Suits so brought by a receiver shall be conducted in all matters as suits by the board, as provided in §§ 14-117-423 — 14-117-426, and with like effect.  (e) The decrees and deeds herein shall have the same presumptions in their favor.  (f) However, when all such sums have been paid, the receiver shall be discharged, and the affairs of the district shall be conducted by the board as provided in this subchapter.
AR Code § 14-117-419 (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 4 - District Operation|§ 14-117-419. Records and reports

 (a) The board shall also keep the original itemized bills and accounts of all financial transactions and all warrants which have been paid. Each warrant shall state on its face the service for which it was rendered, the person to whom paid, and the amount of the warrant.  (b) On or before March 1 of each year, the board shall file with the circuit or chancery clerk a sworn statement of the financial condition of the district, to cover the year ending on December 31 preceding. The report shall contain, among other things:  (1) A statement of the cash on hand as of January 1 of the year for which the report is made, together with all other assets of the district;  (2) The total receipts for the preceding year;  (3) The disbursements for administration, construction, and maintenance of bonds redeemed, and for interest paid on outstanding bonds; and  (4) Interest due on outstanding bonds, together with all other indebtedness of the district.    (c) In districts with revenues, from whatever source derived, in excess of five thousand dollars ($5,000) per year, the books, records, and last annual report of the district shall be examined at least one (1) time a year by a certified public accountant. The accountant shall file a report of the examination with the circuit or chancery clerk within thirty (30) days after completing the examination.  (d) The accountant shall recommend the form and methods for keeping books and records and for making the reports of the district.  (e) The expense of the examination shall be paid as a part of the expenses of the district.  (f) All accounts of the district shall be open for inspection by any person lawfully entitled to inspect them.  (g) The failure of any of the officials named in this section to perform the duties and acts required herein shall be a misdemeanor punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each offense. For the making of a false or fraudulent report, the person so making shall be guilty of perjury and punished accordingly.
AR Code § 14-117-420 (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 4 - District Operation|§ 14-117-420. Taxation for operation, maintenance, and service of district properties

 (a) The districts shall have authority to levy and collect a tax to secure funds to maintain, repair, and operate all plants, properties, and improvements of the district and to give and maintain proper service for the purposes of its organization.  (b)  (1)  (A) The board of commissioners may apply to the county court to levy an additional tax.  (B) The tax may be levied as a flat tax per acre.    (2)  (A) Upon the filing of the petition with the county court, notice shall be published by the county clerk for two (2) weeks in a newspaper published in each of the counties in which the district has land.  (B) Any property owner opposing the additional levy may appear at the next regular, special, or adjourned term of the county court or adjourned day of the court and state his or her objections to the levy.  (C) An appeal from the findings of the county court may be taken by either the property owners or the board.
AR Code § 14-117-421 (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 4 - District Operation|§ 14-117-421. Extension of taxes on books — Collection

 (a) The amount of the taxes provided for in this chapter shall be annually extended upon the tax books of the county and collected by the collector of the county along with the other taxes, and for his services in making the collection the collector shall receive a commission as provided by law.  (b) Collections shall be paid over to the board of the respective district by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.
AR Code § 14-117-422 (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 4 - District Operation|§ 14-117-422. Time for payment of taxes — Installments

 (a) All taxes levied under the terms of this chapter shall be deemed to be due and payable at any time from the third Monday in February to and including October 1 and 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 due and 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 due and 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.
AR Code § 14-117-423 (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 4 - District Operation|§ 14-117-423. Delinquencies on tax payment

 (a) If any taxes levied in pursuance of this chapter are not paid at maturity, the collector shall not embrace the taxes in the taxes for which he shall sell the lands, but he shall add to the amount of the tax a penalty of ten percent (10%).  (b) The board shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction.  (c) The court shall give judgment against the lands for the amount of the taxes and the penalty of ten percent (10%), plus interest on the delinquent taxes and penalty at the rate of six percent (6%) per annum, and all costs of the proceedings.  (d) Such judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in § 14-117-425.  (e) The proceedings and judgment shall be in the nature of proceedings in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings.  (f) The judgment shall be enforced wholly against the lands and not against any other property or estate of the defendants.  (g) All or any part of the delinquent lands for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, as aforesaid.