reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-403 - Assessment of benefits and damages

(a)
(1)
As soon as plans for the improvement work have been completed or a contract has been entered into with the United States, the board shall proceed to assess the lands within the district on the basis of benefits accruing from works of improvement for irrigation, drainage, flood control, prevention of seepage of irrigated lands, prevention of erosion, floodwater, and sediment damages, and the conservation, development, utilization, and disposal of water.
(2)
A separate book shall be maintained with respect to assessments of benefits on the basis of benefits derived from works of improvement for irrigation, drainage, flood control, prevention of seepage of irrigated lands, prevention of erosion, floodwater, and sediment damages, and the conservation, development, utilization, and disposal of water.
(3)
The board shall cause to be inscribed in the book the description of each tract of land and shall assess the value of the benefits to accrue to each tract by reason of the improvements and enter the assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment.
(4)
Their assessment shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that will be benefited by the district.
(5)
They shall place opposite each tract of land the name of the owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.
(b)
If any landowner, any private corporation, or any other drainage district has made any improvements or works that can be profitably used as a part of the general system, the value of those improvements or works shall be assessed by the board, shall separately appear upon their assessment, and shall be paid for by the district, either in cash or by reduction of assessments.
(c)
The board shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage will be sustained.
Acts 1949, No. 329, § 15; 1957, No. 171, § 8; A.S.A. 1947, § 21-915.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-404 - Filing of assessment

(a)
When their assessment is completed, the board shall subscribe an original and one (1) copy of the assessment and deposit the original with the circuit or chancery clerk, where it shall be kept and preserved as a public record.
(b)
The copy shall be certified by the clerk and returned to the board to be preserved with the records of the district.
Acts 1949, No. 329, § 16; A.S.A. 1947, § 21-916.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-405 - Notice and hearing on assessment - Appeal

(a)
Upon the filing of the assessment, the clerk shall give notice of that fact by publication for two (2) weeks in some weekly newspaper issued in each of the counties in which the lands of the district may lie.
(b)
The notice shall give a description of the lands assessed and shall state that the owners of the lands, if they desire, may appear before the court on a certain day, naming the day, and present complaints, if they have any, against the assessment of any lands in the district.
(c)
The day so named shall be more than ten (10) days after the last publication of the notice.
(d)
If no complaint is made as herein provided, the assessment as deposited with the clerk shall be conclusive.
(e)
Any owner of real property within the district who perceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any land in the district is inadequate shall present his complaint to the court on the day named in the notice.
(f)
The court shall consider the complaint and enter its finding thereon, either confirming the assessment or increasing or diminishing the assessment.
(g)
Its findings shall have the force and effect of a judgment, from which an appeal may be taken within thirty (30) days, either by the property owners or by the board of the district.
Acts 1949, No. 329, § 16; A.S.A. 1947, § 21-916.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-406 - Acquiescence in assessment of damages - Demand for assessment - Condemnation

Any property owner may accept the assessment of damages in his favor made by the board, or acquiesce in their failure to assess damages in his favor, and shall be construed to have done so unless he gives to the board, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury. In that event, the board shall institute an action to condemn the lands that must be taken or damaged in the making of the improvement, which action shall be in accordance with the proceedings provided in §
14-117-305
.
Acts 1949, No. 329, § 17; A.S.A. 1947, § 21-917.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-407 - Alteration of plans

The board may at any time alter the plans for improvement, but before constructing the work according to the changed plans, the changed plans shall be filed with the circuit or chancery clerk and notice of the filing shall be given by publication for one (1) insertion in some newspaper issued and having a bona fide circulation in each of the counties in which there are lands within the district.
Acts 1949, No. 329, § 18; A.S.A. 1947, § 21-918.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-408 - Reassessment of benefits - Appeals

(a)
(1)
If, by reason of a change of plans pursuant to §
14-117-407
, either the board or any property owners deem that the assessment on any property has become inequitable, they may petition the court, which may thereupon refer the petition to the board. The board shall then reassess the property mentioned in the petition, increasing the assessment if greater benefits will be received and allowing damages if less benefits will be received or if damages will be sustained.
(2)
In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed by the court as provided in §
14-117-405
, but any reduction in benefits shall be paid for as damages. The claim for the damages shall be secondary and subordinate to the rights of the holders of bonds or other obligations or evidence of indebtedness which have heretofore been issued.
(3)
From the action of the board in the matter, the property owners shall have the same right of appeal that is herein provided for in the case of the original assessment.
(b)
(1)
The board shall have the power to make a reassessment of the benefits not more often than once a year. The reassessment shall be made, advertised, and equalized as is provided for the original assessment of benefits.
(2)
All appeals of landowners objecting to the reassessment must be taken and perfected within thirty (30) days from the time of the action of the chancery or circuit court thereon.
(3)
If any obligation of the district shall be outstanding at the time of the reassessment, the liability thereon of real property against which assessments of benefits have been confirmed shall be no less than the liability of the property by reason of the original assessment.
Acts 1949, No. 329, §§ 18, 19; A.S.A. 1947, §§ 21-918, 21-919.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-409 - Additional work or improvements - Reassessment - Appeals

(a)
After the work contemplated by the original plans has been completed, the board may file with the circuit or chancery clerk of the county where the district was first organized plans for additional work or improvements in the district.
(b)
The clerk shall give notice by publication for two (2) weeks in some newspaper or newspapers published and having a general circulation in the county or counties within the district, calling upon all persons owning property within the district to appear before the court on some date not less than thirty (30) days nor more than ninety (90) days from the last publication, to be fixed by the court, to show cause in favor of or against the proposal.
(c)
If, upon final hearing, the court deems it to the best interest of the owners of real property within the district, the court shall enter an order ratifying and approving the additional work or improvements. However, if it is determined by the court that a majority in number of the holders of title to the lands within the district and the owners of a majority in value of the lands therein, as shown by the last assessment, oppose the proposal for additional work or improvement, the court shall enter a decree disapproving the proposed additional work or improvements.
(d)
If the proposal is approved by the order of the court, the board may proceed with the assessment of benefits in accordance with the provisions of this chapter.
(e)
From the action of the court any party aggrieved, including the commissioners of the district, may take an appeal, but the appeal must be taken and perfected within thirty (30) days.
(f)
The proceedings in the chancery or circuit court shall be deemed matters of public interest and heard at the earliest possible moment.
(g)
When any such reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been made as provided in this chapter, and levies of the taxes on the reassessed benefits shall be made and collected in the same manner as levies on the original assessment of benefits and shall be a first lien on the lands of the district from the time they are made.
Acts 1949, No. 329, §§ 20, 21; A.S.A. 1947, §§ 21-920, 21-921.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-410 - Inclusion of bond interest with tax - Exception

The amount of interest which will accrue on bonds issued by the districts shall be included and added to the tax, but the interest to accrue on account of the issuing of the bonds shall not be construed as a part of the cost of construction in determining whether or not the expense and the costs of making the improvements are or are not equal to or in excess of the benefits assessed.
Acts 1949, No. 329, § 29; 1963, No. 110, § 4; A.S.A. 1947, § 21-922.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-411 - Payment of assessment

(a)
When assessments of benefits are made, the landowners shall have the privilege of paying the assessments in full within thirty (30) days after the assessment becomes final.
(b)
(1)
(A)
However, all such assessments shall be made payable in installments so that not more than ten percent (10%) shall be collectible in any one (1) year against the wishes of the landowner.
(B)
In the event that any landowner avails himself or herself of this indulgence, the deferred installments of the assessed benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
(2)
Installment payments of less than ten dollars ($10.00) per acre per year are not subject to the ten-percent limitation in subdivision (b)(1)(A) of this section unless a majority of the board of commissioners agrees that the ten-percent limitation should apply.
(c)
If any landowner shall pay in full the assessment of benefits against his or her land as provided in this section, the land shall not be further liable by reason of the assessment or any reassessment of the land except a reassessment because of changed plans as provided in §
14-117-408
. It shall then be liable only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any such additional assessment for greater benefit, any landowner who shall have paid his or her previous assessment in full shall have the privilege of paying in full the increase in assessment in the manner provided in this section.
Acts 1949, No. 329, § 22; 1963, No. 110, § 4; A.S.A. 1947, § 21-922; Acts 2005, No. 1190, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-412 - Levy of assessment - Interest

The levy of the assessment may be made by way of proportional amounts of the total assessed benefits. Interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Acts 1949, No. 329, § 22; 1963, No. 110, § 4; A.S.A. 1947, § 21-922.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-413 - Levy of tax - Preliminary expenses

(a)
At the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board of directors, the circuit court shall enter upon its records an order, which shall have all the force of a judgment providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies.
(b)
(1)
The tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits on the real property and shall be paid in annual installments not to exceed ten percent (10%) for any one (1) year, as provided in the order.
(2)
The circuit court may order that any tax of less than ten dollars ($10.00) per acre per year to be paid by the real property in the improvement district in proportion to the amount of the assessment of benefits is to be paid in one (1) year.
(c)
The tax so levied shall be a lien upon all the real property in the district from the time that the lien is levied by the circuit court, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with penalty and costs that may accrue on the assessment, shall have been paid.
(d)
The remedy against the assessment of taxes shall be by appeal. The appeal must be taken within twenty (20) days from the date of the order by the circuit court. On the appeal the presumption shall be in favor of the legality of the tax.
(e)
Any owner of real property within the district by mandamus may by the circuit court compel compliance with the terms of this section.
(f)
If the board deems it not to the advantage of the district to proceed immediately with the construction of the improvement upon the filing and confirmation of the assessment of benefits, it may report to the circuit court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon, it shall be the duty of the circuit court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies. This tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as the taxes levied for construction purposes, as provided in this chapter.
Acts 1949, No. 329, § 23; A.S.A. 1947, § 21-923; Acts 2005, No. 1190, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-414 - Borrowing money and issuing bonds

(a)
The board may petition the chancery or circuit court for authority to borrow money or issue negotiable bonds, and the court shall cause a public hearing to be held with respect to the petition in accordance with the same procedure for the issuance of bonds in connection with contracts with the United States as set forth in §
14-117-402
.
(b)
The petition of the board shall state whether it is desired that the bonds shall be made payable from the proceeds of revenues derived from the sale or delivery of water by the district or shall be made payable from the proceeds of assessments against the real property within the district. The order of the court authorizing the issuance of the bonds shall specify which of the sources shall be liable for the payments of the principal of and interest on the bonds.
(c)
If the board is authorized to do so upon the presentation of the petition to the court, and after compliance with the provisions of §
14-117-402
, it may borrow money at a rate of interest determined by the board from any agency of the United States or any other available lending source, may issue promissory notes, negotiable bonds, or such other evidence of indebtedness as required by the lender therefor, signed by the members of the board, and may pledge or assign all assessments and revenues for the repayment thereof.
(d)
If promissory notes are issued, the board is authorized to execute mortgages on real or personal property owned by the district or assign or pledge such revenues and assessments as may be required by the lender as security for the repayment of the loan. No promissory notes issued under the terms of this chapter shall run for more than fifty (50) years.
(e)
No bonds issued under the terms of this chapter shall run for more than fifty (50) years. All issues of bonds may be divided so that a portion of them may mature each year as the assessments are collected, or they may all be made payable at the same time, with proper provision for a sinking fund.
(f)
In all other respects, the board shall determine the form and denominations of the bonds.
(g)
The board may sell, exchange, or hypothecate the bonds from time to time and at prices which best serve the interests of the district, provided that any sale or exchange of the bonds at less than ninety percent (90%) of their par value shall first have the approval of the chancery or circuit court.
Acts 1949, No. 329, § 24; 1959, No. 131, § 4; 1963, No. 37, § 5; 1981, No. 425, § 37; A.S.A. 1947, § 21-924.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-415 - Court order as to bonds

(a)
After issuing any bonds and before their sale, exchange, or hypothecation, the board shall petition the chancery or circuit court for an order approving the legality and regularity of all proceedings leading up to the issuance of the bonds. This order shall have the force of a judgment and shall be subject to appeal to the Supreme Court within thirty (30) days by the board or by any owner of real property against which assessments of benefits by the district have been confirmed.
(b)
If the order of the court shall specify that the bonds shall be made payable from revenues from the sale or delivery of water, the order shall declare specifically the revenues or portion thereof that shall be pledged to secure the payment of the principal of and interest upon the bonds. The order of the court shall constitute a sufficient pledge to secure all payments of all bonds that may be issued in pursuance thereof, and all revenue so designated shall be applied first to the payment of the bond requirements. No tax shall be levied by or on behalf of the district against any real property within the district to pay any part of the principal or interest of such bonds.
(c)
If the order of the court authorizing the issuance of bonds shall specify that they shall be made payable from the proceeds of assessments, then the order shall provide for the levying of a tax against the real property within the district in proportion to the assessment of benefits for the improvement, in the same manner and with the same effect as provided in §
14-117-413
.
(d)
If the order of the court authorizing the borrowing of money and the issuance of promissory notes shall specify that they shall be payable from the proceeds of assessments, then the order shall provide for the levying of a tax against the real property within the district in proportion to the assessment of benefits for the improvements, in the same manner and with the same effect as provided in §
14-117-413
. The indebtedness arising from the issuance of the promissory notes shall be and remain a prior charge against the lands of the district, as provided in §
14-117-402
.
Acts 1949, No. 329, § 24; 1959, No. 131, § 4; 1963, No. 37, § 5; 1981, No. 425, § 37; A.S.A. 1947, § 21-924.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-416 - Refunding bonds

Refunding bonds may be issued and may be sold, exchanged, or hypothecated under the procedure provided in §§
14-117-414
and
14-117-415
.
Acts 1949, No. 329, § 24; 1959, No. 131, § 4; 1963, No. 37, § 5; 1981, No. 425, § 37; A.S.A. 1947, § 21-924.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-417 - Security for bonds - Levy and collection of tax

All bonds issued under the terms of this chapter that are made payable from the proceeds of assessments shall be secured by a lien on all lands in the district unless the district shall be able to sell bonds payable out of water revenue only. The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority. The making of the assessment or levy and collection may be enforced by mandamus.
Acts 1949, No. 329, § 25; A.S.A. 1947, § 21-925.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-418 - Default in bond payment

(a)
If any bond, or interest coupon on any bond, issued by the board is not paid within thirty (30) days after its maturity, it shall be the duty of the circuit or chancery court of the proper county, on the application of any holder of a bond or interest coupon so overdue, to order the collection of the taxes as provided in §
14-117-417
. At its discretion, the court may appoint a receiver therefor.
(b)
The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest, and then to payment pro rata of all bonds issued by the board which are then due and payable.
(c)
The board or receiver may be directed by suit to foreclose the lien of the taxes on the lands.
(d)
Suits so brought by a receiver shall be conducted in all matters as suits by the board, as provided in §§
14-117-423
-
14-117-426
, and with like effect.
(e)
The decrees and deeds herein shall have the same presumptions in their favor.
(f)
However, when all such sums have been paid, the receiver shall be discharged, and the affairs of the district shall be conducted by the board as provided in this subchapter.
Acts 1949, No. 329, § 25; A.S.A. 1947, § 21-925.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-419 - Records and reports

(a)
The board shall also keep the original itemized bills and accounts of all financial transactions and all warrants which have been paid. Each warrant shall state on its face the service for which it was rendered, the person to whom paid, and the amount of the warrant.
(b)
On or before March 1 of each year, the board shall file with the circuit or chancery clerk a sworn statement of the financial condition of the district, to cover the year ending on December 31 preceding. The report shall contain, among other things:
(1)
A statement of the cash on hand as of January 1 of the year for which the report is made, together with all other assets of the district;
(2)
The total receipts for the preceding year;
(3)
The disbursements for administration, construction, and maintenance of bonds redeemed, and for interest paid on outstanding bonds; and
(4)
Interest due on outstanding bonds, together with all other indebtedness of the district.
(c)
In districts with revenues, from whatever source derived, in excess of five thousand dollars ($5,000) per year, the books, records, and last annual report of the district shall be examined at least one (1) time a year by a certified public accountant. The accountant shall file a report of the examination with the circuit or chancery clerk within thirty (30) days after completing the examination.
(d)
The accountant shall recommend the form and methods for keeping books and records and for making the reports of the district.
(e)
The expense of the examination shall be paid as a part of the expenses of the district.
(f)
All accounts of the district shall be open for inspection by any person lawfully entitled to inspect them.
(g)
The failure of any of the officials named in this section to perform the duties and acts required herein shall be a misdemeanor punishable by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) for each offense. For the making of a false or fraudulent report, the person so making shall be guilty of perjury and punished accordingly.
Acts 1949, No. 329, § 26; A.S.A. 1947, § 21-926; Acts 1987, No. 472, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-420 - Taxation for operation, maintenance, and service of district properties

(a)
The districts shall have authority to levy and collect a tax to secure funds to maintain, repair, and operate all plants, properties, and improvements of the district and to give and maintain proper service for the purposes of its organization.
(b)
(1)
(A)
The board of commissioners may apply to the county court to levy an additional tax.
(B)
The tax may be levied as a flat tax per acre.
(2)
(A)
Upon the filing of the petition with the county court, notice shall be published by the county clerk for two (2) weeks in a newspaper published in each of the counties in which the district has land.
(B)
Any property owner opposing the additional levy may appear at the next regular, special, or adjourned term of the county court or adjourned day of the court and state his or her objections to the levy.
(C)
An appeal from the findings of the county court may be taken by either the property owners or the board.
Acts 1949, No. 329, § 27; A.S.A. 1947, § 21-927; Acts 2005, No. 1019, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-421 - Extension of taxes on books - Collection

(a)
The amount of the taxes provided for in this chapter shall be annually extended upon the tax books of the county and collected by the collector of the county along with the other taxes, and for his services in making the collection the collector shall receive a commission as provided by law.
(b)
Collections shall be paid over to the board of the respective district by the collector at or before the time that he is now required to make settlement with the county treasurer for general taxes.
Acts 1949, No. 329, § 28; A.S.A. 1947, § 21-928.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-422 - Time for payment of taxes - Installments

(a)
All taxes levied under the terms of this chapter shall be deemed to be due and payable at any time from the third Monday in February to and including October 1 and shall be payable, at the option of the taxpayer, in installments as follows:
(1)
The first installment of one-fourth (1/4) of the amount of the taxes shall be due and payable on and from the third Monday in February to and including the third Monday in April;
(2)
The second installment of one-fourth (1/4) shall be due and payable on and from the third Monday in April to and including the third Monday in July; and
(3)
The third installment of one-half (1/2) shall be due and payable on and from the third Monday in July to and including October 1.
(b)
All such taxes remaining unpaid after the periods above specified shall be considered as delinquent.
Acts 1949, No. 329, § 29; A.S.A. 1947, § 21-929.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-423 - Delinquencies on tax payment

(a)
If any taxes levied in pursuance of this chapter are not paid at maturity, the collector shall not embrace the taxes in the taxes for which he shall sell the lands, but he shall add to the amount of the tax a penalty of ten percent (10%).
(b)
The board shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction.
(c)
The court shall give judgment against the lands for the amount of the taxes and the penalty of ten percent (10%), plus interest on the delinquent taxes and penalty at the rate of six percent (6%) per annum, and all costs of the proceedings.
(d)
Such judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in §
14-117-425
.
(e)
The proceedings and judgment shall be in the nature of proceedings in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings.
(f)
The judgment shall be enforced wholly against the lands and not against any other property or estate of the defendants.
(g)
All or any part of the delinquent lands for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, as aforesaid.
Acts 1949, No. 329, § 29; A.S.A. 1947, § 21-929.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-425 - Trial generally - Sale of land to bidders

(a)
The suit shall stand for trial at the first term of court after the complaint may be filed if the four (4) weeks shall expire either before the first day of the term or during the term of court to which the suit is brought unless a continuance is granted, for good cause shown, within the discretion of the court. The continuance for good cause shown may be granted as to a part of the lands or defendants without affecting the duty of the court to dispose finally of the others as to whom no continuance may be granted.
(b)
In all cases where notice has been properly given as provided in §
14-117-424
and no answer has been filed or, if filed, the cause has been decided for the plaintiff, the court, by its decree, shall grant the relief prayed for in the complaint and shall direct the commissioner to sell the lands described in the complaint at the courthouse door of the county wherein the decree is entered, at public outcry, to the highest and best bidder for cash in hand, after having first advertised the sale weekly for two (2) weeks, consecutively, in some newspaper published in the county, if there is one, and, if there is no newspaper, then that the advertisement be published in some newspaper in an adjoining county. The advertisement may include all lands described in the decree.
(c)
If all the lands are not sold on the day as advertised, the sale shall continue from day to day until completed.
(d)
The commissioner shall by proper deeds convey to the purchaser the lands so sold. The title to the lands shall thereupon become vested in the purchaser as against all others whomsoever, saving to infants and to insane persons having no guardian or curators, the right they now have by law to appear and except to the proceedings within three (3) years after their disabilities are removed.
(e)
In all suits brought under this section and §§
14-117-423
and
14-117-424
, a reasonable attorney's fee shall be taxed in favor of the attorney for the plaintiff, which fee shall be added to the amount of the cost.
(f)
In case the board shall fail to commence suit within sixty (60) days after the taxes become delinquent, the holder of any bond or other evidence of indebtedness issued by the district shall have the right to bring suit for the collection of the delinquent assessments. The proceedings in the suit brought by the bondholder or other creditor shall in all respects be governed by the provisions applicable to suits by the board.
Acts 1949, No. 329, § 29; A.S.A. 1947, § 21-929.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-426 - Trial procedure - Sale of land to district

(a)
Suits for collection of taxes shall be conducted in the name of the district and in accordance with the practice and proceedings of chancery or circuit courts in this state, except as herein otherwise provided, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of §
16-65-403
[repealed] shall be required.
(b)
The suits may be disposed of on oral testimony, as in ordinary suits at law.
(c)
This law shall be liberally construed to give to this assessment and these tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, as against all persons having an interest therein.
(d)
In such suits, it shall be sufficient to allege generally and briefly the organization of the district and the nonpayment of the taxes, setting forth the description of the lands proceeded against, and the amount chargeable to each tract, with prayer for foreclosure.
(e)
However, no informality or irregularity in holding any of the meetings provided for herein, or valuation, assessment of the lands, in the name of the owners, or the number of acres therein shall be a valid defense to the action.
(f)
In any case where the lands are offered for sale by the commissioner, as provided by this chapter, and the sum of the tax due, together with interest, cost, and penalty, is not bid for the lands, the commissioner shall:
(1)
Bid the lands off in the name of the district, bidding therefor the whole amount due as aforesaid;
(2)
Execute his deed therefor, as in other cases under this chapter, conveying the land to the district. The deeds, when duly executed in conformity to the provisions of this chapter and recorded, shall be received as evidence in all cases, showing an indefeasible title in the purchasers, unassailable in either law or equity.
Acts 1949, No. 329, § 30; A.S.A. 1947, § 21-930.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 117 - IRRIGATION, DRAINAGE, AND WATERSHED IMPROVEMENT DISTRICT (§§ 14-117-101 — 14-117-427) › Subchapter 4 - DISTRICT OPERATION (§§ 14-117-401 — 14-117-427) › Section 14-117-427 - Right of redemption

At any time within two (2) years after the rendition of the final decree of the chancery or circuit court herein provided for, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the lands for the year for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside that decree and provide that any landowner shall have the right to redeem any and all lands sold at that sale within two (2) years thereafter, which shall run from the day when the lands are offered for sale and not from the day the sale is confirmed.
Acts 1949, No. 329, § 30; A.S.A. 1947, § 21-930.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-101 - Construction

This subchapter shall be liberally construed to effectuate its purpose.
Acts 1949, No. 328, § 13; A.S.A. 1947, § 21-1013.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-102 - Subchapter cumulative

This subchapter shall be cumulative and shall not repeal any existing law, nor shall it be deemed to take from any levee, drainage, or other improvement district any power or right the district now has to enter into and perform any agreement or contract with the United States Army Corps of Engineers or other federal agency.
Acts 1949, No. 328, § 12; A.S.A. 1947, § 21-1012.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-103 - Petition to establish district

(a)
When the Congress of the United States has enacted a law adopting and authorizing a project for the improvement of any of the rivers, tributaries, or streams of or bordering on this state, ten (10) or more owners of real property within the area embraced within the adopted and authorized project shall petition the circuit court to establish an improvement district to embrace the property within the area, describing generally the region which is intended to be embraced within the district. A concise statement of the authorized and adopted project, a copy of the Act of Congress, together with the plans and estimated cost to be borne by the district as made by the United States Army Corps of Engineers or other agency of the federal government, shall be attached and made a part of the petition. A concise statement showing the necessity of forming and creating the proposed improvement district, and a concise statement as to the benefits to be received by the proposed adopted and authorized project shall be included.
(b)
Upon the filing of the petition, it shall be presented to the judge of the circuit court, either in term or vacation, and the court shall make an order directing the clerk of the circuit court in which the petition is filed to give notice by publication for two (2) weeks in some newspaper or newspapers published and having a general circulation in each of the counties embraced within the proposed boundaries of the district, calling upon all persons owning property therein to appear before the court on some day to be fixed by the court to show cause in favor of or against the establishment of the district.
(c)
At the time named in the notice, the circuit court shall meet and hear all property owners within the proposed district who wish to appear and advocate or resist the establishment of the district. If the court finds and deems it to be the best interest of the owners of real property within the district that the proposed district shall become an improvement district, under the terms of this subchapter, it shall make an order upon its records establishing the proposed district as an improvement district, subject to all of the terms and provisions of this subchapter.
Acts 1949, No. 328, § 1; A.S.A. 1947, § 21-1001.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-104 - Petition - Lands in more than one county

(a)
If lands in more than one (1) county are embraced within the adopted and authorized project and within the proposed district, the petition shall be filed in the circuit court in the judicial district in which the largest portion of the lands are situated and within a county in which some part or portion of lands in the proposed district are situated. All proceedings shall be had in the circuit court.
(b)
All improvement districts created under this subchapter shall receive names selected and designated by the circuit court.
(c)
No petition filed under the provisions of this subchapter shall include lands in any other county except the one in which the petition is filed, unless there is attached to the petition a statement signed by twenty (20) landowners or by one-half (1/2) of the owners in the affected area of each of the counties sought to be included asking that the lands of their county be included.
Acts 1949, No. 328, § 1; A.S.A. 1947, § 21-1001.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-105 - Establishment order - Appeal

(a)
The order of the circuit court establishing the district shall have all of the force and effect of a judgment.
(b)
Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing and creating the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof.
(c)
Any owner of property in the district may in a like manner appeal from any order refusing to establish the district.
Acts 1949, No. 328, § 2; A.S.A. 1947, § 21-1002.