reglab/housing_qa huggingface dataset:
AR Code § 14-86-1303 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 13 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 150,000|§ 14-86-1303. Redemption of property

 (a) Any person, firm, or corporation having an interest in any property which has been certified by the county tax collector's office prior to the enactment of this section for delinquent assessments in any improvement district and which property has not been sold for the delinquent assessments prior to the enactment of this section may pay the assessments or redeem the property within the time and in the manner provided by law. However, one (1) receipt or certificate of redemption shall be issued to the person, firm, or corporation embracing all of the property in the improvement district on which assessments are then paid or redemption then made by the person, firm, or corporation, regardless of the number of calls describing the property or the number of years of delinquency.  (b)  (1) For the receipt or certificate of redemption, the collector shall be entitled to a fee equal to ten percent (10%) of the combined tax and penalty collected.  (2) On all delinquent improvement district property certified by the collector's office subsequent to the enactment of this section, the collector's cost for redemption shall be a fee equal to ten percent (10%) of the combined tax and penalty collected on each call or twenty-five cents (25¢) per call, whichever is greater.
AR Code § 14-86-1304 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 13 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 150,000|§ 14-86-1304. Fee for recording abolished

 The fee of the chancery clerk for filing and recording the delinquent lists of assessments of any improvement district certified to the chancery clerk's office by any person, board, or officer is abolished.
AR Code § 14-86-1401 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 14 - Notice to Sell Land for Nonpayment of Improvement District Assessment|§ 14-86-1401. Purpose

 The purpose of this subchapter is to ensure that owners of land receive notice of the filing of suit to sell lands for nonpayment of improvement district assessments, in those instances in which the law requires the filing of such a suit, and notice of the sale of lands for nonpayment of improvement district assessments, in those instances in which the law does not require the filing of suit before such a sale.
AR Code § 14-86-1402 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 14 - Notice to Sell Land for Nonpayment of Improvement District Assessment|§ 14-86-1402. Construction

 Nothing in this subchapter shall be construed to modify or limit the rights of landowners to redeem lands sold for nonpayment of improvement district assessments as previously provided by law.
AR Code § 14-86-1403 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 14 - Notice to Sell Land for Nonpayment of Improvement District Assessment|§ 14-86-1403. Notice required

 At least twenty (20) days prior to selling or filing suit to sell any lands for nonpayment of improvement district assessments, the person charged with making the sale or filing the suit shall mail, by certified mail, return receipt requested, to the owner of the lands at his last known address a notice:   (1) Describing the delinquent lands;  (2) Specifying the year of delinquency;  (3) Stating the amount necessary for redemption; and  (4) Advising the owner that he may redeem the lands at any time within twenty (20) days of the date the notice is mailed.
AR Code § 14-86-1404 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 14 - Notice to Sell Land for Nonpayment of Improvement District Assessment|§ 14-86-1404. Costs of notice

 The costs of giving notice to owners shall be charged to the delinquent lands and collected either from the owners when the lands are redeemed or from the purchaser when the lands are sold.
AR Code § 14-86-1405 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 14 - Notice to Sell Land for Nonpayment of Improvement District Assessment|§ 14-86-1405. Sale of lands

 (a) If the lands are not redeemed within twenty (20) days after the notice is mailed, the person charged with making the sale or filing the suit may sell the lands or file suit to sell the lands.  (b) If the notice is mailed to the owner prior to filing suit to sell the lands, it shall not be necessary to mail a second notice to the owner prior to the sale of the lands.
AR Code § 14-86-1501 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 15 - Right of Redemption of Delinquent Lands Sold in Improvement Districts|§ 14-86-1501. Right of purchaser to possession

 (a) In all sales made by commissioners under decrees of chancery courts for foreclosure of delinquent special assessments in drainage, levee, and bridge districts, improvement districts in cities and towns, and in all special assessment districts of every kind, the court may approve the sale subject to the right of redemption.  (b) Immediately upon approval, the purchaser shall have the right to possession of the lands and premises so sold and may have process therefor.  (c) The purchaser, while so in possession, shall not be accountable for rents upon redemption. However, the purchaser shall not dispose of nor injure the timber nor minerals nor fixtures upon the property until the expiration of the right of redemption and shall not recover in case of redemption for improvements upon the property.
AR Code § 14-86-1503 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 15 - Right of Redemption of Delinquent Lands Sold in Improvement Districts|§ 14-86-1503. Time for redemption in certain districts

 All persons shall have the right to redeem from the sale for taxes of road, drainage, levee, or other improvement districts at any time within two (2) years from the date when the lands are sold by the commissioner making the sale, and not thereafter.
AR Code § 14-86-1601 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 16 - Enforcement of Improvement District Tax Lien When Land Forfeited to State for General Taxes|§ 14-86-1601. Right of district to enforce

 Where any lands have been forfeited or sold to the state for the nonpayment of general taxes and any of the lands may be located in any improvement district of any kind or class, the district may, nevertheless, proceed as provided by law to enforce its lien for delinquent taxes or assessments, subject to the paramount lien of the state, without waiting until the lands are redeemed from or sold by the state.
AR Code § 14-86-1602 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 16 - Enforcement of Improvement District Tax Lien When Land Forfeited to State for General Taxes|§ 14-86-1602. Redemption from state

 (a) Where any lands have been foreclosed on by any improvement district for delinquent taxes or assessments due it and the title to any of the lands may have been or is in the state, the purchaser at any sale for the improvement district taxes shall have the right to redeem the land from the state.  (b) In case a receiver shall be appointed by the chancery court for any such lands being foreclosed on by a district, the receiver may, out of the first moneys coming into his hands from rentals, or a sale thereof, redeem the lands from the state.  (c) The purchaser or receiver shall have a lien thereon for the sums so paid the state.
AR Code § 14-86-1603 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 16 - Enforcement of Improvement District Tax Lien When Land Forfeited to State for General Taxes|§ 14-86-1603. Rights of purchaser

 Upon the expiration of the period allowed for redemption from foreclosure sales, the purchaser shall have the right to the possession of the lands without accountability for rents or damages until the state exercises its paramount authority.
AR Code § 14-86-1701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 17 - Refund of Money in Improvement District Land Sale Forfeiture upon Failure of Title|§ 14-86-1701. Refund if sale set aside

 All improvement districts in this state are directed to make refunds of amounts received by a district for the purchase of lands acquired by it by foreclosure of the district's lien for taxes, or assessments levied by it upon lands located therein, when the title shall fail and the sale by which the district has acquired the lands is cancelled and set aside by a court of competent jurisdiction.
AR Code § 14-86-1702 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 17 - Refund of Money in Improvement District Land Sale Forfeiture upon Failure of Title|§ 14-86-1702. Amount of refund

 No refund shall be made under this subchapter except the amount in excess of the sum legally due the district at the time of the purchase.
AR Code § 14-86-1703 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 17 - Refund of Money in Improvement District Land Sale Forfeiture upon Failure of Title|§ 14-86-1703. Value of items removed

 Any claimant for refund of purchase money shall be chargeable with the value of any timber, minerals, or other thing of value sold or removed from the land by the purchaser.
AR Code § 14-86-1801 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 18 - Bond of Depositories for Improvement Districts|§ 14-86-1801. Penalty

 Any officer or commissioner of any improvement district of this state failing, refusing, or neglecting to comply with the provisions of this subchapter shall be deemed guilty of a misdemeanor and on conviction fined in any sum not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000).
AR Code § 14-86-1802 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 18 - Bond of Depositories for Improvement Districts|§ 14-86-1802. Deposit requirements

 (a)  (1) All commissioners, treasurers, and other officers of all road, drainage, levee, bridge, street, sewer, paving, and all other improvement districts of this state, both rural and urban, having in their charge the moneys and funds of the districts, shall, before depositing them in any bank, trust company, savings association, or with any other person or company, require of the depository a good and sufficient bond signed by some surety company authorized to do business in the State of Arkansas, conditioned for the apt and full and complete payment of all funds so deposited, together with interest thereon.  (2) The commissioners may decrease the amount of the bond by an amount not to exceed the amount of funds deposited which are fully insured by the Federal Deposit Insurance Corporation.    (b) The depository may, in lieu of the bond, deposit United States bonds or notes of the State of Arkansas, or the bonds of any legally organized school, levee, drainage, or other improvement district of the State of Arkansas, which bonds and all proceedings concerning the issuing of them have been approved as collateral security by some reputable attorney who is recognized by the bond buyers of the United States as such. The bonds shall be deposited in escrow with some bank other than the depository of the funds of the district to be delivered to the district only on failure of the depository of the funds to repay the funds to the district or to pay them on the order of the district.  (c) The premium for the bond may be paid out of the funds so deposited or may be paid by the depository, it being intended that it shall be discretionary with the commissioners of the district in the matter of the payment of the premiums on the bonds.
AR Code § 14-86-1901 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 19 - Surplus Funds in Improvement Districts|§ 14-86-1901. Disposition of surplus required

 Wherever any excess or surplus remains in any special district in this state created for road improvement, levee, bridge, or drainage construction after the improvement has been completed and all costs and expenses thereof, including all principal and interest of bonds issued, have been paid and the excess or surplus is not needed for the special improvement or for the maintenance thereof; wherever the special improvement district has been abandoned and an excess or surplus remains therein after the payment of all legal and preliminary costs and expenses thereof; or wherever any special taxing funds exist for the payment of outstanding bonds or refunding bonds or other legal purposes and all expenses and costs of the special taxing fund, including the principal and interest of all outstanding bonds, have been paid or a sum sufficient to care for all outstanding bonds or interest outstanding has been created and collected through taxation, or otherwise, and remains in a sinking fund to meet the interest and bonds as they mature, and in addition thereto an excess or surplus remains in the special fund and is not needed nor required to meet the interest and outstanding bonds or other legal cost or expense of the special taxing fund, in each and all of the special districts or special taxing funds, the excess or surplus so remaining as indicated in this section shall, by appropriate court orders, be passed to and become a part of the general revenue funds of the counties where the special districts or special taxing funds exist.
AR Code § 14-86-1902 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 19 - Surplus Funds in Improvement Districts|§ 14-86-1902. Distribution of funds to counties

 (a) Wherever any of the special districts or special taxing funds lie and exist wholly in one (1) county, then the county court shall have jurisdiction of the excess or surplus funds and may order them transferred to the general revenue fund of the county.  (b) Wherever the special taxing districts or special taxing funds lie in two (2) or more counties, then any chancellor in whose district any one (1) or more of the counties lie shall have jurisdiction of the excess or surplus so remaining and may, upon petition of any county judge or any taxpayer of any of the counties, order the excess and surplus so remaining to be paid and transferred to the treasurer of the respective counties in the proportion that the whole fund was contributed by the respective counties. The treasurers shall credit the funds so received to the general revenue funds of their respective counties.
AR Code § 14-86-1903 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 19 - Surplus Funds in Improvement Districts|§ 14-86-1903. Right to contest transfer

 (a) Any citizen or taxpayer shall have the right to contest the transfer of the excess or surplus so remaining by showing that it, or a part thereof, may be required to meet the legal costs, expenses, interest, or bonds of the special district or special taxing funds.  (b) Any part of the surplus or excess so remaining that is shown to be needed or required for such legal purposes shall not be transferred from the special district or special taxing funds.
AR Code § 14-86-2001 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2001. Authority generally

 (a) Upon a petition signed by not less than twenty-five percent (25%) of the owners of real property in any road, bridge, or other improvement district in this state outside of any incorporated city or town, the county judge of the county in which the district lies is authorized and empowered, and is directed within sixty (60) days after the filing of the petition, to enter into a contract with the Department of Finance and Administration.  (b) The department is empowered to make such a contract with the county judge for auditing all books, accounts, and transactions of the commissioners of a district and, insofar as they pertain to the district, the accounts of the collectors or any other persons who have handled any of funds of the district.  (c) If the services of the department cannot be obtained, the county judge is authorized and directed to employ some other competent certified public accountant to make such an audit.  (d) An audit shall begin with the formation of the district or the close of the last previous audit, as the petitioners desire, and close with a date specified in the petition.
AR Code § 14-86-2002 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2002. Districts in different counties

 In all cases where improvement districts may be composed of territory lying in two (2) or more counties, an audit shall be made upon an order of the county judge of each of the counties in which any portion of the territory of the district lies upon a petition signed by twenty-five percent (25%) of all owners of real property in the entire district.
AR Code § 14-86-2003 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2003. Scope of examination

 (a)  (1) The Secretary of the Department of Finance and Administration or any auditors appointed by him or her shall have power to make a thorough examination into the affairs of a district specified in § 14-86-2001 when called upon by the county judge.  (2)  (A) The secretary shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit.  (B) The secretary is also authorized to:  (i) Examine, under oath, any officer, assistant, clerk, or other person touching the matters he or she may be authorized to inquire and examine; and  (ii) Summon and, by attachment, compel the attendance of any person to testify, under oath, before him or her in relation to the affairs of the district.        (b) The failure or refusal of any person to appear before the secretary or to deliver to him or her any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day the person refuses or fails to comply with the request.
AR Code § 14-86-2004 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2004. Reports of findings

 (a) A full and complete report of the findings of an audit under this subchapter, together with a synopsis of the indebtedness of the district, shall be filed in the office of the Department of Finance and Administration.  (b)  (1) A copy of the report of the findings of the audit shall be filed in the office of the county clerk of the county in which the audit is made and shall be there kept as a public document.  (2) If the district is composed of territory lying in two (2) or more counties, a copy of the report of the audit shall be filed in the office of the county clerk of all of the counties.    (c) A copy of the report of the findings of the audit shall also be delivered to the commissioners of the district.
AR Code § 14-86-2005 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2005. Payment of expenses generally

 (a) An itemized statement of the cost of an audit under this subchapter for each district shall be presented by the county judge to the commissioners of the district for which any audit has been made.  (b) It is the duty of the commissioners to allow this claim and pay it in like manner as other expenses of the district are paid.
AR Code § 14-86-2006 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2006. Payment by county

 In cases where an audit is ordered to be made in any district that has been abolished or in any district which has no funds with which to pay for the audit, the county judge may order such audits to be made at the expense of the county.
AR Code § 14-86-2007 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 20 - Audits in Nonmunicipal Improvement Districts|§ 14-86-2007. Exception

 This subchapter shall not apply to Sebastian County.
AR Code § 14-86-2101 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 21 - Improvement Districts and Protection Districts Procedures when County Collector Used for Collection of Assessments|§ 14-86-2101. Legislative intent

 This subchapter applies to all improvement districts or protection districts organized under Arkansas law that use the county collector for collection of improvement district assessments or protection district assessments unless otherwise noted.
AR Code § 14-86-2103 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 5 - Improvement Districts Generally|Chapter 86 - General Provisions|Subchapter 21 - Improvement Districts and Protection Districts Procedures when County Collector Used for Collection of Assessments|§ 14-86-2103. County treasurers — Retention of fees

 (a) A county treasurer may retain up to five percent (5%) of all remittances to a fire district in reserve for up to sixty (60) days.  (b) Upon approval of the governing body of a fire district, a county treasurer may retain up to ten percent (10%) of all remittances to a fire district in reserve until final settlement is made in December of each year.