reglab/housing_qa huggingface dataset:
AR Code § 14-88-504 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 5 - Affairs of Districts|§ 14-88-504. Priority of suits

 (a) All suits which involve the validity of any municipal improvement district, of its assessment of benefits or any individual assessment, or of its power to make the improvement petitioned for, or which involve the title to office of any of the commissioners or assessors of the district, and all suits to collect its taxes laid on its assessed benefits, shall be deemed suits involving the public interest and shall be advanced in all courts and heard at the earliest practical moment.  (b) All appeals in these suits shall be taken and perfected within thirty (30) days.
AR Code § 14-88-505 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 5 - Affairs of Districts|§ 14-88-505. Records of meetings

 (a) The commissioners of a municipal improvement district shall maintain on file for inspection and copying a record of regular and special meetings of the municipal improvement district board.  (b) The records kept under subsection (a) of this section shall include without limitation:  (1) Meeting notices with date, time, and location;  (2) Meeting agendas;  (3) Detailed minutes of meetings;  (4) Financial reports with supporting bank statements; and  (5) Actions taken by the board with supporting documentation and plans, if any.
AR Code § 14-88-601 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 6 - Dissolution of Districts|§ 14-88-601. Applicability

 (a) This subchapter shall not apply to any municipal improvement district which operates a water system, a sewerage system, or an electric light or power system; nor to any district whose commissioners are elected by property owners; nor to any district which is repairing streets, sidewalks, or other improvements from the proceeds of redemptions or sales of lands forfeited to it under previously existing laws.  (b) This subchapter shall not apply to any municipal wharf improvement district or municipal paving improvement district which is entitled to, is eligible for, and can qualify for state aid and has not received any or all thereof.
AR Code § 14-88-602 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 6 - Dissolution of Districts|§ 14-88-602. Authority to wind up affairs

 In any and all municipal improvement districts which, at the time of their organization, had boundaries coextensive with the city or town in which they were located, which have paid their bonds and other obligations and have levied no tax for the past five (5) years, and which still hold title to lands purchased at foreclosure sale for delinquent taxes or have past due taxes owing, and the commissioners on the board of improvement of the district have no further duties to perform except the collection of delinquent taxes, the commissioners may proceed to wind up their affairs as set out in this subchapter.
AR Code § 14-88-603 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 6 - Dissolution of Districts|§ 14-88-603. Procedures and final report

 (a) The commissioners on the board of a municipal improvement district shall execute a deed in favor of the city conveying all real estate as to which it holds title and shall turn over to the city clerk a list of all lands which have not been sold to the district, but which are delinquent for nonpayment of taxes, and shall pay to the city all funds which it has on hand.  (b) The commissioners shall then file with the city or town council a final report bringing up to date its receipts and disbursements since the last annual report filed by it in compliance with § 14-89-1102.  (c) The city or town council shall examine and readjust the annual report as set out in § 14-89-1103.  (d) If the city or town council approves the report, the commissioners shall stand discharged from their duties in such capacity, and thereafter the city or town collector shall handle the collection of all delinquent taxes due the districts.
AR Code § 14-88-604 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 6 - Dissolution of Districts|§ 14-88-604. Conveyances of lands

 All conveyances which are necessary as to lands to which a municipal improvement district holds title shall be executed under the hand of the mayor or acting mayor. The city or town seal shall be attached thereto, which shall be attested by the city or town clerk.
AR Code § 14-88-605 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 88 - Municipal Improvement Districts Generally|Subchapter 6 - Dissolution of Districts|§ 14-88-605. Redemption of lands

 (a) Any person holding an interest in any land sold or delinquent to any municipal improvement district shall be permitted to obtain a deed or redemption receipt, as the case may be, by payment of the amount for which the land was sold to the district, without interest, or the face of the tax for which the land is delinquent in the event it has not been sold to the district.  (b) All moneys received from any of these redemptions shall be placed in the street fund of the city and shall be used in the maintenance of the streets of the district. No funds so received by the city shall be diverted from the street fund and used for any other purposes.
AR Code § 14-89-101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 1 - General Provisions|§ 14-89-101. Applicability of water district accounting law

 (a) Each municipal improvement district of any kind heretofore or hereafter established pursuant to the provisions of §§ 14-88-203, 14-88-205 — 14-88-207 shall be subject to and shall comply with the provisions of § 14-119-101 et seq.  (b) If the board of improvement of any improvement district established pursuant to §§ 14-88-203, 14-88-205 — 14-88-207 fails or refuses to comply with any provision of § 14-119-101 et seq., such failure or refusal shall constitute misfeasance in office and shall be grounds for removal of the members of the board from office.
AR Code § 14-89-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 2 - Borrowing of Money|§ 14-89-201. Authority generally

 (a) For preliminary expenses and to raise money to do the work or to pay for an improvement already completed, a municipal improvement district board may:  (1) Borrow money not exceeding the estimated cost thereof, including interest on the money borrowed to a date six (6) months subsequent to the estimated date of completion of the work and a reserve not to exceed one (1) year's principal and interest requirements;  (2) To that extent, issue negotiable bonds or certificates of indebtedness bearing interest at rates provided in the resolution authorizing their issuance; and  (3) Pledge and mortgage all uncollected assessments for the payment thereof.    (b)  (1) The board may also issue its negotiable bonds for the purpose of funding or refunding any of the floating debts of the improvement district or any outstanding bonds, including interest thereon due or about to become due, whether or not represented by coupons or interest certificates, theretofore issued to finance the construction of such an improvement already completed, including sewer systems, or to finance any betterments, extensions, or repairs thereto, irrespective of whether the outstanding bonds were originally issued by the improvement district.  (2)  (A) The funding or refunding bonds may be exchanged for the outstanding bonds or interest thereon as provided in this section, or they may be sold and the proceeds thereof used in the retirement of the outstanding bonds and interest.  (B)  (i) It shall be a felony for any officer of the district or any other person to use the proceeds of the funding or refunding bonds for any other purpose than that for which they are issued.  (ii) The party guilty of such a felony shall be punished as provided in §§ 14-88-309, 14-88-310, 14-88-402.      (3) For the repayment of funding or refunding bonds, the board may pledge and mortgage all uncollected assessments.
AR Code § 14-89-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 2 - Borrowing of Money|§ 14-89-202. Mortgage of water and light plants

 (a) Any district improvement board in any city or incorporated town in this state, in addition to the power given to the board by any statute to pledge all uncollected assessments to secure money borrowed by the board for the purpose of and use in the building, construction, and putting into operation a system of waterworks or an electric light plant in any district shall also have the power to mortgage any waterworks system or electric light plant to secure the payment of money borrowed by any of the boards as indicated and used in the building and putting into operation any waterworks system or electric light plant in any improvement district in any city or incorporated town in this state.  (b) Any such mortgagee or his assignees shall have all the rights against the property as is given mortgagees on property of individuals, either at law or in equity.
AR Code § 14-89-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 2 - Borrowing of Money|§ 14-89-203. Electric streetlight districts in cities with a population of more than 10,000

 Improvement districts for the purpose of installing electric streetlights in cities having more than ten thousand (10,000) inhabitants may borrow money for the purpose of doing the work of construction at a rate of interest provided in the resolution of the board of improvement and may mortgage their improvements and pledge their income as security for the money borrowed, and they may execute negotiable bonds for the money borrowed.
AR Code § 14-89-301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 3 - Payment of Bonds|§ 14-89-301. Use of funds to pay off

 It shall be lawful for any municipal corporation or board of commissioners having control of any improvement district within a municipal corporation, or any work completed by any district, to appropriate and use any funds recovered in litigation or for operating expenses for the purpose of paying off any bonded indebtedness of the district when the funds are not needed for the operating expenses of the district.
AR Code § 14-89-302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 3 - Payment of Bonds|§ 14-89-302. Default in payment

 (a) If any bond or interest coupon on any bond issued by any municipal improvement district is not paid within sixty (60) days after its maturity, it shall be the duty of the chancery court, on application of the trustee for the bondholders or of the holder of any such bond or coupons overdue to cause the collection of the taxes of the district and appoint an assessor to reassess the benefits, if necessary.  (b) The proceeds of the taxes and collections shall be applied after payment of cost, 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 commissioners may be directed by suit to foreclose the lien of the taxes on the land. A suit so brought by the commissioners shall be conducted in all matters as suits by the board and with like effect, and the decrees and deeds therein shall have the same presumptions in their favor.
AR Code § 14-89-401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 4 - Refunding Indebtedness|§ 14-89-401. Purpose

 This subchapter is intended to permit only the refunding of valid outstanding bonds and accrued matured interest on the bonds of any municipal improvement district, expressly including bonds on which judgment has been rendered in any court and not including any other form of indebtedness, and then only after the board of improvement thirty (30) days prior to the actual refunding has given notice to do so in some newspaper of bona fide circulation in the county where the district which will refund is located.
AR Code § 14-89-402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 4 - Refunding Indebtedness|§ 14-89-402. Authority generally

 (a) Any municipal improvement district of any city of the first or second class or incorporated town of this state shall have the power to fund and refund its outstanding indebtedness, including its bonded indebtedness and accrued matured interest on the indebtedness, and to extend the maturity of the indebtedness on such terms as the commissioners of the district shall deem for the best interest of the district. To that end, the district may issue the negotiable bonds of the district, with interest coupons attached. These refunding bonds shall run for a period not exceeding fifty (50) years from date thereof.  (b) The commissioners of the district may exchange new bonds for outstanding bonds, including accrued matured interest thereon, or may issue and sell new bonds and use the proceeds thereof to take up any of the outstanding bonds or other indebtedness of the district 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 accrued interest coupons then being refunded, with interest to the date the new bonds are delivered, plus expenses incurred in connection with the issuance of the new bonds. They shall not be delivered except upon the surrender and cancellation of a proportionate part of the indebtedness being refunded.  (d) These refunding bonds shall bear interest at such rate or rates as the commissioners shall provide in the resolution authorizing their issuance.
AR Code § 14-89-404 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 4 - Refunding Indebtedness|§ 14-89-404. Form of bonds

 All 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 a municipal improvement district and may be further secured by a pledge and mortgage of the assessment of benefits and taxes in the district, to be executed by the commissioners.
AR Code § 14-89-501 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 5 - Receipt of Tax Revenues Generally|§ 14-89-501. Road tax — Payment to certain improvement districts

 (a) In counties which have two (2) levying courts, in which there is an incorporated town or city of the second class that has formed any municipal improvement district for the purpose of improving any of its streets or alleys, the amount of the three-mill road tax collected by the county on property situated within the district shall be paid by the tax collector for the county directly to the collector for the district, to be expended as funds of the district.  (b) This section shall not apply in any manner to cities of the first class.
AR Code § 14-89-502 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 5 - Receipt of Tax Revenues Generally|§ 14-89-502. Distribution of road tax in certain cities of the first class

 (a) Whenever, by an act of the General Assembly or by the order of a county court, the three-mill road tax collected on the property in a street improvement district and annex in a city of the first class is given to the district and annex, respectively, as an aid to the property owners on account of the extra width of the street or for any other reason, the commissioners on the board of improvement may, if they deem it fair and equitable, distribute between the district and the annex the total amount received for both the three-mill tax, in the proportion that the cost of the improvement in each bears to the total cost of the improvement in both.  (b) This section shall apply only to those counties having a population of eighty-five thousand (85,000) or more according to the latest federal census.
AR Code § 14-89-601 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 6 - District School Tax|§ 14-89-601. Applicability

 (a) This subchapter shall apply in cities of the first class to any water, electric light, or power improvement district organized under the laws of this state, whether general or special, and operated by a governing improvement board of commissioners or directors elected by the vote of the property owners owning real property within the municipal improvement district.  (b) This subchapter shall likewise apply to such districts even when they may have been consolidated with each other or when a water district and a light district shall have been consolidated with a sewer district, though in the latter case the property owned by the sewer district or sewer department, as the case may be, shall not be subject to the terms of this subchapter.
AR Code § 14-89-602 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 6 - District School Tax|§ 14-89-602. Property subject to tax

 (a) The property, real and personal, of the kind of municipal improvement district described in § 14-89-601 shall be subject, in the school district of the domicile of the improvement district, to the district school tax levied by vote of the electors of the school district under the provisions of Arkansas Constitution, Amendment 11.  (b) If any such improvement district furnishes free electric lighting service and water to the municipality in which it is located, that part of its property, such as, the street and ornamental lighting equipment and fire hydrants, which is used exclusively for the purpose of furnishing free service, shall not be included in fixing the assessed valuation of the property of the improvement district.
AR Code § 14-89-603 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 6 - District School Tax|§ 14-89-603. Assessment and collection

 (a) The assessment of the value of property for taxation shall be made on a unit basis each year by the county assessor in the same manner as public utilities generally assessed by the Arkansas Public Service Commission, and the value thereof shall be returned on the personal property assessment book.  (b) The county clerk shall then extend the amount annually of the district school tax thereon on the tax books, and the taxes shall be collected by the county tax collector along with other taxes.  (c) In case of nonpayment, the remedy shall be by mandamus against the board of directors or commissioners of the improvement district and not by sale of the district's property.
AR Code § 14-89-701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 7 - Aid by Counties|§ 14-89-701. Applicability

 The provisions of this subchapter shall not apply to the following counties: Ashley, Carroll, Cross, Chicot, Lee, Prairie, Lawrence, Franklin, Van Buren, Jackson, Greene, Lincoln, Nevada, Hempstead, Faulkner, Madison, Monroe, Yell, Lonoke, White, Clay, Lafayette, Crawford, St. Francis, Polk, Phillips, Benton, Boone, Columbia, Clark, Calhoun, Ouachita, Scott, Dallas, Drew, Independence, Sharp, Miller, Izard, Little River, Union, Howard, Logan, Stone, Bradley, Grant, Craighead, Hot Spring, Baxter, Randolph, Sevier, Woodruff, Fulton, Montgomery, and Johnson.
AR Code § 14-89-702 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 7 - Aid by Counties|§ 14-89-702. Validity of indebtedness

 All warrants and other evidences of indebtedness allowed and issued by any county quorum court or judge of any county court, or by any city or town council or the mayor and clerk thereof, or which may be so allowed and issued for the aid of improvement districts in cities and towns, are declared to be valid and negotiable.
AR Code § 14-89-801 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 89 - Fiscal Affairs of Municipal Improvement Districts|Subchapter 8 - Advancement of Funds by Municipalities|§ 14-89-801. Definitions

 As used in this subchapter, unless the context otherwise requires:   (1) “Municipality” means a city of the first class, a city of the second class, or an incorporated town;  (2) “Improvement district” means either a municipal improvement district or a suburban improvement district;  (3) “Organization expenses” include engineering fees, legal fees, fees of financial advisers, abstractors' fees, the costs of newspaper advertising, and all other necessary fees and expenses in determining the feasibility of and organizing the proposed improvement district; and  (4) “Area adjacent to the municipality” means all or any portion of the area lying outside, and within ten (10) miles, of the corporate limits of the municipality that the governing body determines should be served by the water or sewer system of the municipality.