reglab/housing_qa huggingface dataset:
AR Code § 14-90-102 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 1 - General Provisions|§ 14-90-102. Applicability of 1949 provisions

 (a)  (1) All municipal improvement districts created after June 9, 1949, shall be governed by the provisions of §§ 14-88-401, 14-88-404, 14-90-102, 14-90-801, 14-90-802, 14-90-901 — 14-90-915, 14-90-1002, 14-90-1107, 14-90-1301, 14-90-1303(a)-(b), 14-90-1405, and 14-90-1406.  (2)  (A) All municipal improvement districts existing on June 9, 1949 shall continue to function under laws existing prior to June 9, 1949 except with respect to foreclosure suits.  (B)  (i) Within sixty (60) days after any annual installment becomes delinquent, the board of commissioners shall proceed in accordance with the provisions of §§ 14-90-911, 14-90-1002, 14-90-1301, 14-90-1405, and 14-90-1406, excepting the first sentence of § 14-90-1002.  (ii) Sections 14-90-1107, 14-90-1301 and 14-90-1303(a)-(b) shall also be applicable to municipal improvement districts existing prior to June 9, 1949.        (b)  (1) Sections 14-88-401, 14-88-404, 14-90-102, 14-90-801, 14-90-802, 14-90-901 — 14-90-915, 14-90-1002, 14-90-1107, 14-90-1301, 14-90-1303 (a)-(b), 14-90-1405, and 14-90-1406 shall not apply to any city which has a commission form of government organized under the provisions of Acts 1913, No. 13 and all municipal improvement districts heretofore or hereafter created in cities having such a commission form of government shall continue to function under the laws pertaining to them as they existed prior to February 28, 1949.  (2)  (A) In cities having a commission form of government, improvements may be undertaken which will not exceed in cost sixty percent (60%) of the value of the real property in these municipal improvement districts as shown by the last county assessment.  (B) In computing the sixty percent (60%), interest on borrowed money shall not be treated as a part of the cost of it.
AR Code § 14-90-103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 1 - General Provisions|§ 14-90-103. Districts organized prior to July 1, 1952

 All municipal improvement districts organized prior to July 1, 1952, in compliance with the statutes which, prior to the enactment of Acts 1949, No. 195, regulated the organization of these districts are declared to be legally organized, all their proceedings under the provisions of these statutes are declared to be valid, and these districts shall continue to function under these statutes except with respect to foreclosure suits.
AR Code § 14-90-201 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 2 - Boards of Assessment|§ 14-90-201. Appointment

 As soon as a municipal board of improvement shall have formed a plan and shall have ascertained the cost of the improvement, it shall report this plan to the city or town council. The council shall appoint three (3) electors of the city or town who shall constitute a board of assessment to review the benefits to be received by each lot or block or other subdivision of land within the improvement district by reason of the proposed local improvement.
AR Code § 14-90-202 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 2 - Boards of Assessment|§ 14-90-202. Oath

 Each of the assessors for a municipal improvement district shall, before entering upon the discharge of his duties, take oath that he will well and truly assess, to the best of his knowledge and ability, the value of all the benefits to be received by each landowner by reason of the proposed improvements as affecting each of the lots, blocks, or parcels of land, or railroad tracks and rights-of-way within the district.
AR Code § 14-90-203 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 2 - Boards of Assessment|§ 14-90-203. Compensation

 (a) The members of a municipal improvement board of assessment shall receive such compensation as the board of improvement shall determine.  (b) The compensation shall be paid out of the funds collected by taxation of the local improvements or out of the proceeds of the money borrowed or bonds issued by the improvement district, as determined by the board of improvement.
AR Code § 14-90-301 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 3 - Property Subject to Assessment|§ 14-90-301. Validity of land descriptions based on plat

 The descriptions of lands in an improvement district in any incorporated town or city of the first or second class which are based upon a plat, of a part or the whole, of the municipality, which has been filed in the office of the municipal clerk and is not in conflict with a duly executed and recorded plat of the same territory in the office of the circuit clerk and ex officio recorder of the county shall be valid descriptions of the lands so platted for the purpose of making the assessment of benefits for any local improvement district on the lands within the territory so platted and for the collection of the assessments of benefits on the lands so platted and described, including suits brought to enforce their collection.
AR Code § 14-90-302 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 3 - Property Subject to Assessment|§ 14-90-302. Railroads

 If any railroad company owning or operating a line of railway in this state shall occupy any street which is in an improvement district by having laid within it its railway tracks and by using the street as a right-of-way, then the railway tracks and right-of-way shall be subject to assessment by the board of assessment in the same manner as each lot, block, or other subdivision of land provided for in this act.
AR Code § 14-90-303 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 3 - Property Subject to Assessment|§ 14-90-303. School districts

 (a) The property of public school districts shall be subject to assessment for local improvements beneficial to them.  (b) The president or secretary of the district may sign the petition for the making of the improvements, when authorized by the board of directors.
AR Code § 14-90-401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 4 - Assessment Procedures Generally|§ 14-90-401. Duties of assessors

 (a)  (1) The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement.  (2) The assessment shall be entered in the book opposite the description.    (b) The assessors shall then subscribe the assessment and deposit it in the office of the recorder or city clerk of the town or city, where it shall be kept and preserved as a public record.
AR Code § 14-90-402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 4 - Assessment Procedures Generally|§ 14-90-402. Notice of filing

 Immediately on the filing of an assessment by the assessors of a municipal improvement district, the city clerk shall insert in some newspaper the following notice:   “The assessment of local Improvement District No. (giving the number of the district) was filed in my office on the day of , 19 , and the same is now subject to inspection. Clerk of the City of   Click to view form.
AR Code § 14-90-403 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 4 - Assessment Procedures Generally|§ 14-90-403. Setoff for private improvements

 (a) If, in the construction of sidewalks or making of other improvements, any owner of taxable property in a municipal improvement district shall be found to have improved his own property in such a manner that his improvement may be profitably made a part of the general improvement of the kind in the district, being also as good as that required by the system as determined by the board of improvement, the board shall appraise the value of the improvement made by the owner and shall allow its value as a setoff against the assessment against his property.  (b) In case the owner who has made these improvements shall be found to have failed to come up to the required standard, the board may allow him the value of the materials, so far as they may be profitably used in perfecting the system prescribed, as a setoff against his property thus improved.  (c) In these cases, the board shall issue to the owner a certificate showing the amount of setoff allowed, which shall be received by the collector in lieu of money for the amount enumerated and charged against the property.
AR Code § 14-90-501 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 5 - Appeals from Assessments|§ 14-90-501. Notice and hearing

 (a) Anyone whose real estate is embraced in a municipal improvement district assessment may file, within ten (10) days from the giving of the notice, with the city clerk in writing, his notice of appeal from the action of the board of assessors in making the assessment of his property.  (b) The appeal shall be heard and disposed of at the next regular meeting of the city council.  (c) On the appeal, the matter shall be heard de novo on the evidence that may be adduced on either side.
AR Code § 14-90-502 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 5 - Appeals from Assessments|§ 14-90-502. Findings and changes

 (a) The city council shall enter on its minutes the result of its finding on any appeal of a municipal improvement district assessment and shall cause a copy of its finding to be certified to the board of assessors.  (b) The board shall make its assessment conform thereto if any change has been made in the assessment by the council.
AR Code § 14-90-601 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 6 - Correction, Revision, and Reduction of Assessments|§ 14-90-601. Correction of erroneous descriptions or omitted lands

 (a)  (1) The assessors of municipal improvement districts or their successors in office, or a majority of them, may file with the recorder or city clerk their certificate correcting erroneous descriptions of the lots, blocks, and parcels of land and railroad tracks and rights-of-way or describing them where the description was in the original assessment defective or wholly or partly omitted.  (2) In the case of omitted lands and lots, they shall in these cases make an assessment of benefits thereon.    (b) Thereupon, the city clerk or recorder shall publish in some newspaper published in the city or town, if there is one, and if not, then in some newspaper published in the county and having a bona fide circulation in the city or town, a notice in substantially the following form:  (c)  (1)  (A) Within ten (10) days after the publication of the notice, the district or any property owner may apply to the city or town council to review the assessment so made and corrected.  (B) The district, or any property owner, may apply within thirty (30) days to the chancery court of the county to have the amended assessment reviewed and corrected.    (2) If no application is made to the council within ten (10) days or to the court within thirty (30) days, the assessment shall become final and incontestable, subject only to annual revision so provided by law.  (3) On appeal to the council, the hearing shall be as prescribed in § 14-90-501.    (d) When the certificate correcting the assessment is filed, the city or town clerk or recorder shall make the corrections upon the assessment roll on file in red ink.    “The assessors of Improvement District No have filed their certificate correcting mistakes in the assessment of benefits thereof, which certificate is now in my office subject to inspection. All property owners may appeal to the City Council at any time within ten (10) days from this date. City Clerk (or Recorder) of the City (or Town) of   Click to view form.
AR Code § 14-90-602 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 6 - Correction, Revision, and Reduction of Assessments|§ 14-90-602. Revision of assessments

 (a)  (1) The commissioners of a municipal improvement district may require the assessors to revise their assessment only one (1) time per annum, increasing or diminishing the assessment against particular pieces of property as justice may require.  (2) However, the total amount of benefits shall not be diminished if the district borrowed money or incurred indebtedness.    (b)  (1)  (A) The reassessment shall be filed with the city clerk or town clerk.  (B) Before the filing of the reassessment with the city or town clerk under this section, the requirements of this section, § 14-88-505, and other applicable law shall be met.  (C) The filing under subdivision (b)(1)(A) of this section shall include without limitation:  (i) Minutes of the meeting in which action was taken by the board concerning a reassessment under this section;  (ii) Affidavit of compliance with notification requirements; and  (iii) A detailed plan for use of the reassessment moneys and a proposed budget for implementation.      (2)  (A) On the filing of a reassessment with the city clerk or town clerk, the city clerk or town clerk shall publish in a newspaper published in the county one (1) time a week for two (2) weeks a notice as follows:  (B) The notice shall be mailed by the district to all record owners of property in the district on the date of the first publication, and an affidavit of mailing shall be filed with the city clerk or town clerk at least six (6) days before the hearing date.  (C) The notice shall be posted prominently and continuously in the district at least thirty (30) days before the hearing date.    (3) On the day named by the notice, the commissioners of the district shall meet at the place named, hear all matters raised concerning the assessment, and adjust the assessment if necessary.    (c)  (1) When assessments of benefits are revised and notice is given as provided in this section, the assessments shall be final and conclusive if approved by the governing body of the city or town and unless suit is brought in the circuit court within thirty (30) days after action is taken by the governing body for the purpose of correcting the assessment.  (2) Notice shall be given by the district to all record owners of property in the district at least ten (10) days prior to the meeting date of the governing body of the city or town during which the ordinance on the assessment will be considered.      “The reassessment of Improvement District No (giving the style and number of the district) has been filed in my office, and the same is now open for inspection.   “All persons wishing to be heard on the reassessment shall be heard by the commissioners of the district in the office of the city clerk or town clerk at on the day of , 2   Clerk of the City (or Town) of
AR Code § 14-90-603 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 6 - Correction, Revision, and Reduction of Assessments|§ 14-90-603. Annual readjustment

 A municipal improvement district assessment may be annually readjusted according to additional improvements placed upon the lands and railroad tracks and rights-of-way when a succession of collections is necessary to pay for the improvements.
AR Code § 14-90-604 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 6 - Correction, Revision, and Reduction of Assessments|§ 14-90-604. Reduction of excessive assessments

 (a)  (1)  (A) Wherever lands, or other real property, in an improvement district in cities and towns have been assessed for such an unreasonable or excessive amount that the taxes or assessments against the property and which have accumulated against the property are as much or more than the reasonable market value of the property, and there is no existing law authorizing a reduction of the assessment or giving relief to the property owner, any owner of the land or other real property may file a joint petition with the commissioners on the board of improvement of the district, may file a separate petition, or the commissioners may file a separate petition asking the chancery court having jurisdiction to foreclose the lien of assessments in the district to reduce the assessment.  (B) Where the petition is not a joint petition, the other party shall be made a defendant and served with ten (10) days' notice. Thereupon, it shall be the duty of the court to hear the petition.    (2) If on the hearing it appears that all outstanding bonds, interest coupons, and other indebtedness of the district have been fully paid, or that to facilitate the liquidation of the district all of its bonds, coupons, and other indebtedness have been acquired and are held by a trustee or by the commissioners of the district exclusively in trust for the property owners of the district, and if it further appears that the assessment is excessive and should be reduced, it shall be the duty of the court to reduce the assessment as equity and good conscience may require, taking into consideration the market value of the property involved, the benefits accruing to the property by reason of the improvement, the assessments against similar property in the district, the amount of other taxes and assessments against the property in other districts in which the land may be, and any other pertinent facts.    (b) This section is cumulative to other laws pertaining to improvement districts in cities and towns.
AR Code § 14-90-701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 7 - Levy of Additional Tax|§ 14-90-701. Insufficient tax to complete improvement

 (a) If the tax first levied is insufficient to complete or pay for a municipal improvement, the board of improvement shall report the amount of the deficiency to the governing body of the municipality, and it shall make a determination on whether or not to levy further taxes based on the assessment of benefits for a sum sufficient to complete or pay for the improvement, which shall be collected in the same manner as the first levy.  (b) However, the taxes levied shall not exceed the total amount of the benefits assessed or the limitation of cost fixed in the petition or by this act.
AR Code § 14-90-801 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 8 - Payment of Assessments|§ 14-90-801. Ordinance providing for installments

 (a) It shall be provided, by ordinance, that the municipal improvement district assessment of benefits shall be paid in successive annual installments so that the tax levied in any one (1) year shall not exceed twenty-five percent (25%) of the assessed benefits accruing to real property.  (b)  (1) The ordinance shall provide that the first annual installment shall be collected by the county tax collector on the date fixed in the ordinance, and the second and subsequent annual installments shall be paid thereafter with the first installment of general taxes beginning with the installment of general taxes becoming due more than five (5) months after the date fixed in the ordinance.  (2) The municipality may provide in the ordinance that, after payment of the initial installment, the annual assessment of benefits may be paid in quarterly installments along with the quarterly installments of ad valorem taxes at the election of the taxpayer.    (c) The ordinance may provide that the collection of the annual installment shall be suspended, in whole or in part, for any year upon the filing with the collector, by December 1 of the preceding year, by the commissioners of the district of a certificate reciting the amount of funds available to meet the debt service requirements of the bonds of the district and, if necessary to provide additional funds sufficient therefor, certifying the percentage of the next annual installment on the amount of benefits necessary to be collected.
AR Code § 14-90-802 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 8 - Payment of Assessments|§ 14-90-802. Form of ordinance

 The ordinance referred to in § 14-90-801 may be in substantially the following form:   “Whereas, a majority in value of the property holders owning property adjoining the locality to be affected and situated in District No. organized for the purpose of have petitioned the governing body of the city (or town) of for the construction of said improvement, and that the cost thereof shall be assessed upon the real property of said district according to the benefits received; and “Whereas, said benefits received by each and every block, lot, and parcel of real property situated in said district equals or exceeds the local assessment thereon; and “Whereas, the estimated cost of said improvement is Dollars: “Therefore, it is now ordained by the governing body of the city (or town) of , that said several blocks, lots, and parcels of real property in said district be assessed according to the assessment list for said improvement district as the same now remains in the office of the recorder or city clerk, and that percent of the assessment of each of said blocks, lots, and parcels shall be collected by the County Collector on or before the day of , and percent of the assessment shall be collected with the first installment of general taxes becoming due more than five (5) months thereafter, and annually thereafter, with the first installment of general taxes until the whole of said local assessment shall be paid.”   Click to view form.
AR Code § 14-90-803 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 90 - Assessments by Municipal Improvement Districts|Subchapter 8 - Payment of Assessments|§ 14-90-803. Publication of ordinance

 Within thirty (30) days after the passage of the ordinance mentioned in § 14-90-801, the recorder or city clerk shall publish a copy of it in some newspaper published and having a bona fide circulation in the town or city for one (1) time; or if no newspaper is published in the city or town, then in some newspaper published in the county; and, if no newspaper is published in the county, then by posting in at least ten (10) conspicuous places in the city or town.