reglab/housing_qa huggingface dataset:
AR Code § 14-92-215 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-215. Sale of unnecessary materials

 The board of commissioners of a suburban improvement district may sell all unnecessary materials and implements that may be on hand and which may not be necessary for the completion of the improvement under way or which may have been completed.
AR Code § 14-92-216 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-216. Planning by board

 (a)  (1) Immediately after their qualification, the board of commissioners of a suburban improvement district shall consider the offer of any gift of improvements or facilities which has been tendered to the district, if there has been such an offer, and shall carefully examine the conditions as to the acceptance of the gift.  (2) The board may employ such engineers, attorneys, or other assistants as they find necessary and shall file a copy of all reports as well as the copy of the offer of gift with conditions incidental thereto and a written copy of the action of the commission relative to the acceptance or the rejection of the offer of gift with the county clerk.    (b)  (1) Likewise, in the event the district has been organized for the purpose of purchasing an improvement or facility or for the purpose of constructing an improvement or facility, the board shall form plans relative to the purchase or the construction of the improvement.  (2) To that end the board may also employ such engineers, attorneys, and other assistants as they may find necessary and shall file copies of all pertinent reports and actions by the commissioners with the county clerk.
AR Code § 14-92-217 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-217. Change of plans

 (a) The board of commissioners of a suburban improvement district may, at any time, alter the plans and specifications.  (b)  (1) The changed plans, with the accompanying specifications, shall be filed with the county court.  (2) Notice of the filing shall be given by publication for two (2) weeks in some newspaper issued and having a bona fide circulation in the county.    (c)  (1) If by reason of the change of plans the board deems that the assessment of benefits has become inequitable, it shall direct the assessor to make a reassessment.  (2)  (A) If any property owner deems that, by reason of the change of plans, his assessment has become inequitable, he may, within two (2) weeks after the last publication of the notice, petition the board to order a reassessment.  (B) The decision of the board upon the property owner's petition shall be final, unless an appeal is taken within ten (10) days to the county court.      (d) In case of reassessment, the reassessment shall be filed, advertised, and equalized as provided for in the original assessment.
AR Code § 14-92-218 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-218. Petition by property owners to extend improvements

 (a) In addition to the changes which may be made in the manner provided in § 14-92-217, real property owners sufficient to cause a district to be formed may petition the board of commissioners of a suburban improvement district to apply to the county court that the district be authorized to extend any of its empowered improvements into an area in the district for which existing authority does not appear and to assess the cost thereof on benefited property. However, the signatures in the petition shall represent at least sixty-six percent (66%) of the number of owners of realty in the proposed area, the owners of at least sixty-six percent (66%) of the realty in area in the proposed area, and the owners of at least sixty-six percent (66%) of the assessed value of realty in the proposed area as shown in the latest general tax roll.  (b) The court shall take proceedings for granting such authority in like manner and with like effect as provided in §§ 14-92-205 and 14-92-206, with appropriate changes therefor.  (c)  (1) The costs of the proposed additional improvements shall be assessed upon the real property benefited thereby, in the manner and with like effect provided in § 14-92-225 et seq., for an original improvement.  (2) When an existing assessment on any parcel or tract of land is proposed to be enlarged by reason of the changed authority, a reassessment of the parcels so affected shall be had in the manner and with like effect provided in § 14-92-227.    (d)  (1) Copies of each notice of hearing before the court or the board required in any proceeding authorized in this section shall be sent by certified mail at least fifteen (15) days and not more than thirty (30) days prior to the hearing, to each owner of real property affected by the proceeding as his name and address appear in the latest county assessment records.  (2) Similar notice may be given for any other hearing authorized under this chapter.
AR Code § 14-92-220 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-220. Powers of districts generally

 (a) Any district, in aid to and furtherance of the purposes prescribed in § 14-92-219, shall have the authority to hire managers and other employees and to pay their salaries incident to the operation and maintenance of any of the improvements and facilities authorized in this subchapter. The district shall also have the authority to acquire and purchase equipment and machinery incident to the operation and maintenance of the facilities and shall be further authorized to do any and all other actions which shall be deemed necessary in order to purchase, construct, accept as a gift, operate, and maintain any and all improvements and facilities authorized in this subchapter.  (b) Any district shall have the power to sell or lease any improvement owned by it to any adjacent or nearby municipality, to an improvement district therein, to public service corporations serving on behalf of the property owners of the district, or to any other corporation, organization, or person. It may make contracts with the inhabitants of nearby municipalities, or it may operate such improvements for water, gas, recreation, or telephone service and may connect sewers with the sewers of any adjacent municipality or of other districts, or carry its sewers to any proper outlet within or without the district.  (c) Any district may accept as a gift any or all of the improvements and facilities authorized in this subchapter upon the assumption of the maintenance and operation of such improvements and facilities. It shall have the authority to effect the assessment of benefits and to levy the necessary tax against such assessment of benefits, as prescribed in this subchapter in order to provide the revenue for the costs of maintenance and operation.
AR Code § 14-92-221 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-221. Corporate powers

 Each suburban improvement district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal.
AR Code § 14-92-222 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-222. Right and power of eminent domain

 (a)  (1) All improvement districts organized under this subchapter shall have the right of eminent domain in order that they may carry out the purposes of their creation.  (2) This right shall be exercised in the same manner as in the case of railroads, telegraph, and telephone companies but without the necessity of making a deposit of money before entering into possession of the property condemned.    (b)  (1) Any district shall have the power of eminent domain for the purposes of:  (A) Condemning any water or sewer utility found within the boundaries of the district which is exempt from the definition of “public utility” as found in § 23-1-101(4);  (B) Securing any lands or rights-of-way needed in making improvements to water or sewer systems owned and operated by that district.    (2)  (A) The board of the district shall have the power to enter upon any private property for the purposes stated in subdivision (b)(1) of this section. If the person is damaged and the board cannot agree on the sum to be paid for the damages, the person aggrieved may file his petition in the circuit court of the county setting forth his grievance and asking compensation therefor, making the board a party defendant. The issues in the suit shall be made up as in other cases at law, and the cause shall be tried by a jury, unless dispensed with by the parties. The case shall be advanced on the docket so as to have precedence over all other causes. The judge of the circuit court may hold a special term at any time for the trial of the cause, giving ten (10) days' notice to the parties of the time of holding the special term. The notice may be in writing and shall be served on the parties as a writ of summons is directed to be served unless the notice is waived by the parties, or one of them.  (B) In case an agreement cannot be arrived at between the board of improvement and the owner of the property in relation to the damages claimed, the judge of the court, in vacation, may fix an amount to be deposited with some person to be designated by the court, before the entering upon and taking possession of the property to be used and taken as provided in this subsection. Upon the amount required being deposited and certificate thereof filed in the cause, the work may proceed.
AR Code § 14-92-223 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-223. Sale of land

 Any land that may be acquired by any improvement district organized under this subchapter may be sold by the board of commissioners for the price and on the terms it deems best.
AR Code § 14-92-224 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-224. Priority of cases

 All cases involving the validity of suburban improvement districts or the assessment of benefits and all suits to foreclose the lien for taxes shall be deemed matters of public interest and shall be advanced and disposed of at the earliest possible moment, and all appeals from them must be taken and perfected within thirty (30) days.
AR Code § 14-92-226 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-226. Filing and notice of assessment

 (a)  (1) The assessment shall be filed with the county clerk of the county.  (2)  (A)  (i) The secretary of the board of commissioners shall thereupon give notice of its filing by publication once a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county.    (B)  (i) The secretary shall send a copy of the notice by certified letter to each owner of realty within the boundaries of the district.  (ii) The letters of notification shall be mailed not less than fifteen (15) days nor more than thirty (30) days prior to the date of hearing. The letter notices shall also advise each property owner of the benefits or damages assessed against all of his property located within the district.        (b) On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization and to hear all complaints against the assessment and to equalize and adjust it. Their determination shall be final unless suit is brought in the chancery court to review it.    This notice may be in the following form:   “Notice is hereby given that the assessment of benefits and damages of District Number has been filed in the office of the county clerk of County, and where it is open to inspection. All persons wishing to be heard on said assessment will be heard by the commissioners and the assessor of said district between the hours of 10 a.m. and 4 p.m., at , in City of , Arkansas, on the day of , 19 . Secretary”   Click to view form.
AR Code § 14-92-227 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-227. Reassessment

 (a) The board of commissioners may, not more often than one (1) time each year, require the assessor to reassess the benefits in a suburban improvement district. However, if the district has incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.  (b)  (1) The reassessment shall be filed with the county clerk of the county.  (2)  (A)  (i) The secretary of the board of commissioners shall give notice of its filing by publication one (1) time each week for two (2) consecutive weeks in a newspaper published and having a general circulation in the county.  (ii) The form of the notice shall be substantially as follows:    (B)  (i) The secretary shall send a copy of the notice by certified letter to each owner of realty within the boundaries of the district whose assessment has increased as a result of the assessment.  (ii) The letters of notification shall be mailed not less than fifteen (15) days nor more than thirty (30) days before the date of hearing. The letter notices shall advise each property owner of the benefits or damages assessed against all of his or her property located within the district.        (c)  (1) On the day named in the notice, the board of commissioners and assessor shall meet together at the place named as a board of equalization and hear all complaints against the reassessment and equalize and adjust the reassessment.  (2) The determination is final unless suit is brought in court to review it.      “Notice is hereby given that the reassessment of benefits and damages of District Number ___ has been filed in the office of the county clerk of ___ County, and it is open to inspection. All persons wishing to be heard on the reassessment will be heard by the commissioners and the assessor of the district between the hours of 10 a.m. and 4 p.m., at___, in City of___, Arkansas, on the day of___, 20___. Secretary ___”.
AR Code § 14-92-228 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-228. Levy of tax

 (a)  (1) The board of commissioners of a suburban improvement district shall, at the same time that the assessment of benefits is equalized or at any time thereafter, 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.  (2) The tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits thereon and is to be paid in annual installments, not to exceed ten percent (10%) for any one (1) year, as provided in the order.    (b) The tax so levied shall be a lien upon all the real property in the district from the time it is levied and shall be entitled to preference over all demands, executions, encumbrances, or liens, whensoever created, and shall continue until the assessment, with any penalty costs that may accrue thereon, shall have been paid.  (c)  (1) The remedy against the levy of taxes shall be by suit in chancery.  (2) The suit must be brought within thirty (30) days from the time of notice that the levy was made, and on the appeal, the presumption shall be in favor of the legality of the tax.    (d)  (1) The commissioners shall, promptly after entry of an order levying the tax, publish once a week for two (2) consecutive weeks in some newspaper having general circulation in the district, a notice setting forth the order of levy and warning all persons affected by it that it shall become final unless suit is brought to contest it within thirty (30) days of the date of first publication of the notice.  (2) No property owner shall be barred from contest of the levy within the thirty-day publication period.
AR Code § 14-92-229 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-229. Interest on assessments

 The assessment of the benefits shall bear interest at a rate or rates from the time it is equalized, not to exceed that required to service the bonds, or at the maximum interest rate allowed by law if no bonds issue. However, the 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 § 14-92-230 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-230. Extension and collection of taxes

 (a)  (1) When the board of commissioners in a suburban improvement district shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set it opposite each benefit assessed in a column marked “Annual Collection”.  (2)  (A) It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.  (B) For his or her services, the clerk shall receive a commission of one and one-half percent (1.5%) of the amount so extended.      (b)  (1)  (A)  (i) It shall then be the duty of the tax collector of the county to collect each year the taxes extended upon the books along with the other taxes until the entire levy is exhausted.  (ii) For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).    (B) The taxes shall be paid over by the collector to the depository of the district at the same time he or she pays over the county funds.    (2) In counties operating under the unit tax ledger system, the collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.    (c)  (1) County clerks and tax collectors are authorized to employ additional deputies to do the increased work imposed by the terms of this subchapter.  (2) They may pay the deputies' salaries up to the sum of three thousand three hundred dollars ($3,300) per annum. However, the salaries shall never exceed the receipts from the commissions allowed by this subchapter.    (d) A property owner shall be required to pay applicable suburban improvement taxes provided in this subchapter as a prerequisite to paying his or her ad valorem real property taxes.
AR Code § 14-92-231 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-231. Subsequent levies

 (a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest issued by the board of commissioners on account of an improvement, as provided in this subchapter, as it shall become due and payable, they shall, from time to time, make such further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest, which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest.  (b) The performance of such duties may be enforced by mandamus at the instance of any person or board interested.
AR Code § 14-92-232 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-232. Payment of taxes — Enforcement

 (a) All taxes levied under the terms of this subchapter shall be payable at the same time as ad valorem real property taxes.  (b) Delinquent suburban improvement district assessments shall be held by the county collector, and, if not redeemed, the assessments shall be certified to the Commissioner of State Lands for redemption or sale, pursuant to Act 626 of 1983, as amended.  (c) A suburban improvement district may enforce collection of delinquent suburban improvement district assessments by chancery proceedings in the chancery court of the county in the manner as provided for municipal property owners' improvement districts under § 14-94-122.
AR Code § 14-92-233 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 92 - Suburban Improvement Districts|Subchapter 2 - Suburban Improvement Districts Generally|§ 14-92-233. Notice of delinquency

 (a) County tax collectors shall, at least once annually, send a delinquency notification to each property owner who is delinquent in the payment of the assessed benefits levied by suburban improvement districts formed under this subchapter.  (b) The notice shall be mailed to the last known address of the delinquent property owner and shall include an identification of the property, the amount of the delinquency, and any interest or penalties thereon.