reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 4 - ASSESSMENT PROCEDURES GENERALLY (§§ 14-90-401 — 14-90-403) › Section 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.
Acts 1881, No. 84, § 9, p. 161; C. & M. Dig., § 5672; Pope's Dig., § 7310; A.S.A. 1947, § 20-403.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 5 - APPEALS FROM ASSESSMENTS (§§ 14-90-501 — 14-90-502) › Section 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.
Acts 1899, No. 183, § 4, p. 323; C. & M. Dig., § 5661; Pope's Dig., § 7295; A.S.A. 1947, § 20-406.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 5 - APPEALS FROM ASSESSMENTS (§§ 14-90-501 — 14-90-502) › Section 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.
Acts 1899, No. 183, § 5, p. 323; C. & M. Dig., § 5662; Pope's Dig., § 7296; A.S.A. 1947, § 20-407.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 6 - CORRECTION, REVISION, AND REDUCTION OF ASSESSMENTS (§§ 14-90-601 — 14-90-604) › Section 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.
Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M. Dig., § 5658; Pope's Dig., § 7293; A.S.A. 1947, § 20-404.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 6 - CORRECTION, REVISION, AND REDUCTION OF ASSESSMENTS (§§ 14-90-601 — 14-90-604) › Section 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.
Acts 1947, No. 328, §§ 1, 2; A.S.A. 1947, §§ 20-453, 20-454.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 7 - LEVY OF ADDITIONAL TAX (§ 14-90-701) › Section 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.
Amended by Act 2013, No. 1428,§ 5, eff. 8/16/2013.
Acts 1881, No. 84, § 15, p. 161; C. & M. Dig., § 5665; Acts 1929, No. 64, § 11; Pope's Dig., § 7303; A.S.A. 1947, § 20-420.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 8 - PAYMENT OF ASSESSMENTS (§§ 14-90-801 — 14-90-805) › Section 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.
Acts 1881, No. 84, § 5, p. 161; 1899, No. 183, § 6, p. 323; 1901, No. 143, § 4, p. 264; 1913, No. 125, § 3; C. & M. Dig., § 5666; Acts 1921, No. 395, § 1; 1925, No. 184, § 1; 1929, No. 64, § 12; 1935, No. 145, § 4; Pope's Dig., § 7304; Acts 1949, No. 195, § 1; 1951, No. 397, § 1; 1967, No. 90, § 1; 1967, No. 163, § 4; 1967, No. 351, § 1; 1971, No. 107, § 1; A.S.A. 1947, § 20-412.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 8 - PAYMENT OF ASSESSMENTS (§§ 14-90-801 — 14-90-805) › Section 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.
Acts 1881, No. 84, § 6, p. 161; 1899, No. 183, § 8, p. 323; 1901, No. 143, § 6, p. 264; 1913, No. 5, § 2; C. & M. Dig., § 5668; Acts 1929, No. 64, § 13; Pope's Dig., § 7307; A.S.A. 1947, § 20-416.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 8 - PAYMENT OF ASSESSMENTS (§§ 14-90-801 — 14-90-805) › Section 14-90-804 - Contesting payment

(a)
Within thirty (30) days after publication as prescribed in §
14-90-803
, the municipal improvement district or any property owner may bring suit in the chancery court of the county for the purpose of correcting or invalidating the assessment.
(b)
If the suit is not brought within that time, all objections to the creation of the district or the validity of the assessment shall be forever barred and precluded.
Acts 1881, No. 84, § 6, p. 161; 1899, No. 183, § 8, p. 323; 1901, No. 143, § 6, p. 264; 1913, No. 5, § 2; C. & M. Dig., § 5668; Acts 1929, No. 64, § 13; Pope's Dig., § 7307; A.S.A. 1947, § 20-416.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 8 - PAYMENT OF ASSESSMENTS (§§ 14-90-801 — 14-90-805) › Section 14-90-805 - Preference of assessment

(a)
An assessment shall be a charge and a lien against all the real property in a municipal improvement district from the date of an ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whenever created.
(b)
The lien shall continue until the local assessment, including any penalty and costs that may accrue thereon, shall be paid. Provided, however, with the prior written approval of the board of improvement, the county clerk shall release from the lien of any assessment any lot, block, or tract with respect to which the assessment shall have been paid or prepaid.
(c)
As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.
Acts 1881, No. 84, § 5, p. 161; 1899, No. 183, § 7, p. 323; 1901, No. 143, § 5, p. 264; C. & M. Dig., § 5667; Pope's Dig., § 7306; A.S.A. 1947, § 20-414; Acts 1991, No. 504, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-901 - Penalty - Damages

(a)
(1)
A county tax collector who fails to make payment to the county treasurer within the time prescribed by §§
14-90-904
and
14-90-907
, or who fails to certify the delinquent list to the clerk of the circuit court within the time prescribed by §§
14-90-905
and
14-90-908
, is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00) for each offense.
(2)
Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.
(b)
The municipal improvement district may recover from the collector and his or her bondsmen all damages sustained by reason of his or her noncompliance with this act.
Amended by Act 2023, No. 203,§ 21, eff. 8/1/2023.
Acts 1949, No. 195, § 10; A.S.A. 1947, § 20-418.6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-902 - Copy of assessments delivered to collector

Within forty (40) days after the passage of a municipal improvement district assessment ordinance, unless the time is extended by the city or town council, the city clerk or town recorder shall deliver to the county tax collector a certified copy of the assessment of benefits containing a description of the blocks, lots, and parcels of land in the district and the amount assessed on each, duly extended against each lot, block, or parcel of land and a certified copy of the ordinance fixing the percent to be collected each year.
Acts 1881, No. 84, § 7, p. 161; 1901, No. 143, § 7, p. 264; C. & M. Dig., § 5669; Pope's Dig., § 7308; Acts 1949, No. 195, § 3; A.S.A. 1947, § 20-417.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-904 - First annual special assessment

(a)
The tax collector shall collect that part of the municipal improvement district assessment extended against each lot, block, or parcel of land as specified in the certified copy of the assessment of benefits filed with him.
(b)
Within thirty (30) days after the expiration of the time for paying the first annual assessment, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the first annual special assessment, less the fees allowed him by the provisions of §
14-90-913
.
(c)
The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of §
14-90-913
.
Acts 1949, No. 195, § 5; A.S.A. 1947, § 20-418.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-905 - Delinquent first annual assessments

(a)
Within thirty (30) days after the expiration of the period allowed for the payment of the municipal improvement district first annual special assessment, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the first annual special assessment within the time specified under §
14-90-903
.
(b)
On the list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which that installment became due.
Acts 1949, No. 195, § 6; A.S.A. 1947, § 20-418.2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-906 - Filing with county clerk - Extensions

(a)
At the same time the city clerk or town recorder delivers to the county tax collector a certified copy of the municipal improvement district assessment of benefits and a certified copy of the ordinance fixing the percent to be collected, he shall deliver like certified copies to the county clerk.
(b)
(1)
For the payment of the second and subsequent annual installments of the special assessment, the county clerk shall annually extend on the tax books against the property described in the assessment of benefits the percent designated in the ordinance for annual collection.
(2)
In making this extension, the county clerk shall include the name of the district levying the assessment and shall indicate the amount of the annual installment to be collected in dollars and cents.
(c)
(1)
If the ordinance fixing the percent for annual collection is amended, then a certified copy of the amended ordinance shall be filed with the county clerk, and thereafter he shall extend the percent as fixed by the amended ordinance.
(2)
Not more than twenty-five percent (25%) of the benefits may be extended in any one (1) year.
(d)
(1)
In the event the assessments as contained in the certified copy of the assessments filed in the office of the county clerk are in any manner revised, changed, or divided, then, upon receipt of a certificate executed by the board of improvement or its duly authorized agent, the county clerk shall have the right to change the assessment of benefits as filed in his office so as to correspond with the change, alteration, or division.
(2)
When extending the annual installments in the future, the county clerk shall make the extensions in accordance with the change, alteration, or division.
Acts 1949, No. 195, § 7; A.S.A. 1947, § 20-418.3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-907 - Subsequent annual installments

(a)
For the second and subsequent annual installments of a municipal improvement district special assessment, the county tax collector shall collect on each lot, block, or parcel of land in the district that part of the assessment which is specified on the tax list as prepared by the county clerk, and this amount shall be collected along with the first installment of general taxes. However, the payment of the annual installment levied by the district shall not be a condition precedent to the payment of general taxes.
(b)
After expiration of the time allowed by law for the payment of the first installment of general taxes, except as provided in §
14-90-908
, the collector shall not collect any of the annual installments due the district.
(c)
Within thirty (30) days after the expiration of the time for paying the first installment of general taxes, the collector shall pay to the county treasurer, for the credit of the district, all moneys received by him in the payment of the annual installments, less the fees allowed him by the provisions of §
14-90-913
. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days in which to make payment to the treasurer.
(d)
The treasurer shall immediately pay all funds so paid to him by the collector to the board of improvement or other persons authorized to receive them, less the fees allowed by the provisions of §
14-90-913
.
(e)
No disbursement shall be made to any district, however, until all fees due the county clerk for extending the annual installments have been paid.
(f)
The payment of any subsequent annual installment after the property has become delinquent by reason of nonpayment of some past-due installment shall not be treated as a redemption and shall not affect the district's right to foreclose the delinquent installment.
Acts 1949, No. 195, § 8; A.S.A. 1947, § 20-418.4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-908 - Delinquent annual installments

(a)
(1)
Within thirty (30) days after the expiration of the period allowed for the payment of the first installment of general taxes, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the annual installments within the time specified under §
14-90-907
. However, in counties where collections are made in more than thirty-five (35) improvement districts, the collector shall have ninety (90) days within which to make the certification.
(2)
Separate lists shall be made for each district if the collector collects the annual installments of more than one (1) district.
(b)
On that list, the collector shall show the name of the supposed owner as it appears on the tax books, describe the delinquent lot, block, or parcel of land, and indicate after each description the amount of the delinquent installment and the year in which the installment became due.
(c)
Until such time as the collector has certified the list of the lands which have become delinquent, the collector may continue to receive payment of the delinquent annual taxes in the same manner and to the same effect as if the payment had been made prior to the time it became delinquent.
Acts 1949, No. 195, § 9; A.S.A. 1947, § 20-418.5.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-909 - Delinquent penalty

(a)
Upon receipt of the municipal improvement district delinquent list as certified by the county tax collector, the collector shall mark the filing date and add to each delinquent installment a penalty of ten percent (10%).
(b)
The collector shall then extend into the books or permanent record each tract, block, or parcel of land with the total of the annual installment, penalty, and costs, together with the name and address of each supposed owner of each tract, block, or parcel.
Acts 1949, No. 195, § 11; A.S.A. 1947, § 20-418.7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-910 - Redemption of delinquent lands

(a)
(1)
Anyone desiring to redeem any delinquent lot, block, or parcel of land in a municipal improvement district shall pay to the clerk of the chancery court the annual installment, penalty, and costs. The clerk shall thereupon issue a redemption certificate in triplicate.
(2)
The original shall be delivered to the person making the redemption, one (1) copy shall be furnished to the board of commissioners of the district, and one (1) copy shall be retained by the clerk.
(3)
Opposite each tract appearing on the delinquent list, the clerk shall make a notation of the redemption and the date of the issuance of the certificate.
(b)
The clerk shall, at monthly intervals, remit all taxes and penalties so collected to the board of the district or other person authorized to receive them.
Acts 1949, No. 195, § 12; A.S.A. 1947, § 20-418.8.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-911 - Proceedings before filing delinquency suit

(a)
(1)
Before filing suit to collect delinquent municipal improvement district installments, the board of improvement shall obtain from the county tax collector or the officials having the delinquent list a certified list of all lots, blocks, and parcels of lands unredeemed.
(2)
This list shall contain the description and the name of the supposed owner.
(3)
For preparing the list, the clerk or person preparing it shall be entitled to ten cents (10¢) per tract, which shall be charged to the delinquent lands and collected from the owners when the lands are redeemed or charged as costs in the foreclosure suit.
(b)
(1)
The board shall submit the list to a competent abstractor, who shall compile a list of the names and last known addresses of the owners of record of all tracts included in the list prepared by the collector and shall certify as to the source of the addresses furnished by him.
(2)
For these services, they may pay the abstractor such sum as may be reasonable and customary, not to exceed fifty cents (50¢) for each lot, block, or parcel.
(c)
Certified copies of both lists shall be attached as exhibits to the complaint.
(d)
Twenty (20) days prior to the filing of the complaint, the board shall cause to be mailed, by certified mail with return receipt requested, to each record owner as listed by the abstractor, a notice describing the delinquent property, specifying the year of delinquency and the amount or the approximate amount necessary for redemption, and informing the owner as to the date on which the suit will be filed.
(e)
(1)
As an exhibit to the complaint, there shall be attached an affidavit of the person who mailed the notices.
(2)
The affidavit shall:
(A)
Set forth a copy of the notice;
(B)
Show:
(i)
The date the notices were mailed;
(ii)
The names and addresses of the last owners of record; and
(iii)
To whom the notices were mailed; and
(C)
Contain a list of all notices which, because of insufficient addresses, were returned prior to the filing of the complaint.
(f)
The amounts expended by the board in obtaining the list of the last owners of record from the abstractor and in sending the registered letters shall be certified by the board to the collector and shall be charged on a per tract basis to the delinquent lands and collected from the owners when the lands are redeemed, or charged as costs in the foreclosure suit.
Acts 1949, No. 195, § 17; A.S.A. 1947, § 20-418.13; Acts 1991, No. 92, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-912 - Fees for filing delinquencies

(a)
The county tax collector, for his services in filing the delinquent list and extending the taxes, penalty, and costs, and in issuing the certificate of redemption, shall be entitled to the sum of twenty-five cents (25¢) per tract for each delinquency.
(b)
This sum shall be added at the time the delinquent list is filed and shall be collected from the property owner when the delinquent property is redeemed.
(c)
In the event the property is included in a foreclosure suit, the twenty-five cents (25¢) per tract shall be charged against the delinquent property, taxed as costs, and paid to the collector.
Acts 1949, No. 195, § 13; A.S.A. 1947, § 20-418.9.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-913 - Fees for extension of annual installments

(a)
For services in extending the annual installments, the municipal improvement district shall pay the county clerk one and one-half percent (11/2%) of the total amount extended.
(b)
For services in collecting the annual installments, the district shall pay to the county tax collector one and three-eighths percent (13/8%) of the amount collected by him, which he may withhold.
(c)
For services in disbursing the moneys, the district shall pay the county treasurer one-eighth of one percent (1/8 of 1%) of the amount received by him from the collector, which he may withhold.
Acts 1949, No. 195, § 14; A.S.A. 1947, § 20-418.10.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-914 - Deputy clerks

(a)
County clerks are authorized to employ a deputy to do the additional work imposed by the terms of this act.
(b)
The clerk may pay the deputy a salary up to the sum of three thousand three hundred dollars ($3,300) per annum. However, the salary shall never exceed the receipts from the one and one-half percent (11/2%) allowed the clerk by the provisions of §
14-90-913
.
Acts 1949, No. 195, § 15; 1957, No. 332, § 1; A.S.A. 1947, § 20-418.11.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-915 - Deputy collectors

(a)
County tax collectors are authorized to employ one (1) deputy to do the additional work imposed by the terms of this act.
(b)
The collector may pay the deputy a salary up to the sum of three thousand three hundred dollars ($3,300) per annum. However, the salary shall never exceed the receipts from the one and three-eighths percent (13/8%) allowed the collectors by the provisions of §
14-90-913
.
Acts 1949, No. 195, § 16; 1951, No. 234, § 1; 1953, No. 39, § 1; 1957, No. 332, § 1; A.S.A. 1947, § 20-418.12.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 9 - COLLECTION OF ASSESSMENTS (§§ 14-90-901 — 14-90-916) › Section 14-90-916 - Payments by collector

The county tax collector shall pay over to the county treasurer, on the first day of each month, all moneys received by him, deducting therefrom his commission for his services, which shall not exceed three percent (3%), to be fixed by the board of improvements. He shall take duplicate receipts therefor, one (1) of which he shall file with the board.
Acts 1881, No. 84, § 12, p. 161; 1897, No. 16, § 3, p. 23; C. & M. Dig., § 5704; Pope's Dig., § 7343; A.S.A. 1947, § 20-419.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 10 - SUITS TO ENFORCE PAYMENT (§§ 14-90-1001 — 14-90-1006) › Section 14-90-1001 - Precedence of cases

(a)
For the purpose of taking every step in such suits as are referred to in this subchapter from the beginning to the end, the court shall be always open.
(b)
All cases brought under this act shall have precedence of all other cases pending in the court and shall be decided within thirty (30) days after service of publication.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5681; Pope's Dig., § 7322; A.S.A. 1947, § 20-425.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 10 - SUITS TO ENFORCE PAYMENT (§§ 14-90-1001 — 14-90-1006) › Section 14-90-1002 - Filing of complaint

(a)
A municipal board of improvement, within six (6) months after the delinquent list is prepared by the county tax collector, may file and prosecute a suit to collect the delinquent installments.
(b)
(1)
In the complaint, it shall only be necessary to allege that the lot, block, or parcel of land, describing it, was assessed and that the annual assessment, giving the amount and specifying the year for which levied, was not paid within the time required by law.
(2)
It shall not be necessary to allege the steps taken by the municipal council, the board, or other officer.
(3)
It shall conclude with the prayer that the delinquent property be charged with the installment in default, penalty, and costs and that it be condemned and sold in payment thereof.
(c)
Any lot, block, or parcel of land which has been sold to the improvement district in a prior foreclosure suit and has not been redeemed shall not be included in any subsequent foreclosure suit.
(d)
No exhibits other than those specified in this section need to be attached to the complaint.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., §§ 5674, 5675; Pope's Dig., §§ 7313, 7314; Acts 1949, No. 195, §§ 19, 20; A.S.A. 1947, §§ 20-422, 20-422.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 10 - SUITS TO ENFORCE PAYMENT (§§ 14-90-1001 — 14-90-1006) › Section 14-90-1004 - Party defendant

In suits to foreclose the lien of assessments upon property in a municipal improvement district, the name of the last owner of the property as it appears in the recorder's office shall always be given as the owner and that party shall be made defendant, unless the board of improvement knows that some other party has acquired title, in which event the actual owner shall be made the defendant.
Acts 1913, No. 125, § 4; C. & M. Dig., § 5677; A.S.A. 1947, § 20-424.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 10 - SUITS TO ENFORCE PAYMENT (§§ 14-90-1001 — 14-90-1006) › Section 14-90-1005 - Joinder of parties

It shall be no objection to any suit brought for the purpose of collecting delinquent municipal improvement district assessments that the lands of two (2) or more owners are joined in the same proceeding, and these suits may be brought against one (1) or more owners.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5676; A.S.A. 1947, § 20-423.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 10 - SUITS TO ENFORCE PAYMENT (§§ 14-90-1001 — 14-90-1006) › Section 14-90-1006 - Decree

Under this subchapter, if the decree is in favor of the municipal board of improvement and for the condemnation of the land, it shall be for the penalty and costs of suit, as well as for the amount of the assessment.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5683; A.S.A. 1947, § 20-427.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1101 - Court order

(a)
In a suit to collect delinquent municipal improvement district assessments brought in the name of the board of improvement, the chancery court shall order, in its decree of condemnation, that if the sum adjudged shall not be paid within ten (10) days, the property shall be sold by a commissioner, appointed for that purpose, upon twenty (20) days' notice.
(b)
Only so much of the property shall be sold as will pay the assessment, costs, and penalty, and no more.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5684; A.S.A. 1947, § 20-428.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1102 - Rules for sales

(a)
All sales under this subchapter shall be for cash and to the highest legal bidder.
(b)
If the sales are not completed on the first day, the commissioner shall continue the sales from day to day until completed.
(c)
In other respects, these sales shall be governed by the rules and laws regulating other sales of land made under decrees in chancery, and with like notice.
Acts 1881, No. 84, § 25, p. 161; C. & M. Dig., § 5700; A.S.A. 1947, § 20-430.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1103 - Payment

(a)
An amount bid at the sale of lands under this subchapter equal to the assessment, penalty, and costs shall be paid at the time of the sale, and the residue of the purchase money shall be paid into the chancery court.
(b)
Within twenty (20) days after the period of redemption shall have expired, the court shall cause the assessment and penalty to be paid over to the municipal board of improvement.
Acts 1881, No. 84, § 24, p. 161; C. & M. Dig., § 5696; A.S.A. 1947, § 20-431.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1104 - Certificate of purchase

Upon a sale under this subchapter, the commissioner shall execute to the purchaser a certificate of purchase, in which shall be stated the whole sum paid by the purchaser.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5691; A.S.A. 1947, § 20-432.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1105 - Failure to pay bid

In making sales under this subchapter, if any bidder to whom any parcel of land shall be sold shall fail to pay his bid, the commissioner shall at once offer it again, and the bid of the delinquent bidder shall not be taken again at a sale.
Acts 1881, No. 84, § 25, p. 161; C. & M. Dig., § 5699; A.S.A. 1947, § 20-433.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1106 - Failure to sell

Should any of the lands fail to be sold under this subchapter for any reason, the chancery court may, from time to time, order them to be offered again for sale.
Acts 1881, No. 84, § 25, p. 161; C. & M. Dig., § 5701; A.S.A. 1947, § 20-434.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1107 - Sale to improvement district

(a)
Municipal improvement districts may purchase lands sold under foreclosure decrees when there are no other bids equal to the delinquent installments, penalties, and costs.
(b)
In the absence of bids, the commissioner making the sale, without bidding on the part of the district or its agent, shall sell the lands to the district for the full amount chargeable against the lands by the terms of the decree.
(c)
The district may hold, sell, and convey all lands purchased at foreclosure sales.
Acts 1925, No. 91, § 1; Pope's Dig., § 7335; Acts 1949, No. 195, § 23; A.S.A. 1947, § 20-435.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 11 - SALE OF PROPERTY (§§ 14-90-1101 — 14-90-1108) › Section 14-90-1108 - Compensation of commissioner

For a sale of property under this subchapter, no allowance to the commissioner for his services shall exceed five dollars ($5.00) for each lot, block, or part of a block of land sold and certificate made by him.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5685; Pope's Dig., § 7323; A.S.A. 1947, § 20-429.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 12 - APPEAL FROM DECREE OF SALE (§§ 14-90-1201 — 14-90-1204) › Section 14-90-1201 - Advancement of cause

If any appeal is taken from any decree ordering the sale of property to collect delinquent municipal improvement district assessments, the Supreme Court shall advance the cause on its docket and shall hear and decide the cause at as early a day as practicable.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5686; Pope's Dig., § 7324; A.S.A. 1947, § 20-436.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 12 - APPEAL FROM DECREE OF SALE (§§ 14-90-1201 — 14-90-1204) › Section 14-90-1202 - Time to prosecute

No appeal shall be prosecuted from any decree after the expiration of the twenty (20) days granted in §
14-90-1203
for filing the transcript in the clerk's office of the Supreme Court.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5689; Pope's Dig., § 7327; A.S.A. 1947, § 20-439.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 12 - APPEAL FROM DECREE OF SALE (§§ 14-90-1201 — 14-90-1204) › Section 14-90-1203 - Filing of transcript

(a)
In an appeal under this subchapter, the transcript shall be filed in the office of the clerk of the Supreme Court within twenty (20) days after the rendering of the decree appealed from.
(b)
In taking an appeal, the appellant shall only include in the transcript so much of the record as relates to his own lands.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., §§ 5687, 5688; Pope's Dig., §§ 7325, 7326; A.S.A. 1947, §§ 20-437, 20-438.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 12 - APPEAL FROM DECREE OF SALE (§§ 14-90-1201 — 14-90-1204) › Section 14-90-1204 - Decision of court

In an appeal under this subchapter, the Supreme Court shall either affirm or reverse the decree appealed from, shall render such a decree as should have been rendered by the lower court, or shall remand the cause to the inferior court without delay.
Acts 1881, No. 84, § 10, p. 161; C. & M. Dig., § 5690; Pope's Dig., § 7328; A.S.A. 1947, § 20-440.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 13 - REDEMPTION OF PROPERTY (§§ 14-90-1301 — 14-90-1303) › Section 14-90-1301 - Right to redeem

The owner or person having an interest in any real property sold for delinquent assessment installments due municipal improvement districts shall have the right to redeem the property by paying to the purchaser or his assignee the sale price plus interest from the date of sale to the date of redemption at the rate of six percent (6%) per annum within the periods that follow:
(1)
In the case of foreclosure proceedings commenced after May 1, 1995, two (2) years following the foreclosure sale; or
(2)
(A)
In all other cases, the later of:
(i)
Two (2) years after the date of foreclosure; or
(ii)
December 1, 1996.
(B)
Provided, however, in the case of the redemption periods in subdivision (2) (A) of this section, the period shall not be less than one (1) year following notice sent by registered or certified mail to the owner and the holder of any interest of record in such real property, at the address set forth in the real property records or tax records with respect to such real property, advising the owner and holder of the date of expiration of the applicable redemption period.
Acts 1949, No. 195, § 21; A.S.A. 1947, § 20-446.1; Acts 1995, No. 801, § 1.