reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-103 - Funding and refunding outstanding bonded indebtedness

(a)
Any road improvement districts of this state, whether organized and created under general law or by special act of the General Assembly, shall have power to fund and refund its outstanding valid bonded indebtedness or judgments on its bonded indebtedness and accrued matured interest thereon on such terms as the commissioners or directors of the districts shall deem for the best interest of the districts and, to that end, may issue the negotiable bonds of the districts, with interest coupons attached.
(b)
(1)
The commissioners or directors of the districts may exchange new bonds for the outstanding bonds, including accrued matured interest coupons, or may issue and sell the new bonds and use the proceeds thereof to pay the outstanding bonds or judgments and accrued interest thereon.
(2)
The refunding bonds shall not be issued in a greater amount than is necessary to pay the outstanding bonds or judgments and accrued interest thereon to the date of the refunding bonds, plus printing, trustee, legal, and other necessary expenses incurred in connection with the issuance of the refunding bonds.
(3)
No refunding bonds shall bear a greater rate of interest than three percent (3%) per annum, nor shall they be disposed of at less than par. However, bonds bearing a lower rate of interest than three percent (3%) per annum may be sold at a discount on a basis whereby the district shall not be required to pay approximately more than if the bonds had been sold at par bearing three percent (3%) interest.
(4)
All such refunding bonds:
(A)
Shall be negotiable instruments and may have coupons evidencing interest, payable at annual or semiannual periods;
(B)
Shall have all the rights of security, including liens on assessment of benefits and levy of taxes on the lands, together with all remedies for their collection that are provided for the bonds to be refunded or the bonds on which the judgments to be refunded are based; and
(C)
May be further secured by a pledge and mortgage of the assessment benefits and taxes in the district, to be executed by the directors or commissioners.
Acts 1945, No. 199, §§ 1, 2; A.S.A. 1947, §§ 76-1221, 76-1222.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-104 - Allotment of funds where improvement districts embrace lands in more than one county

In those situations where the boundaries of a road improvement district embrace lands in more than one (1) county and any of the counties have available funds, either directly from the State Treasury or by action of the quorum court, to apply on the bonded indebtedness of road improvement districts in that county, the basis of ascertaining the proportion of the bonded indebtedness owing by the road improvement district that should be considered in allotting funds to road improvement districts in that county shall be the relation that the assessment of benefits in that county bears to the assessment of benefits in the road improvement district. The percentage that the assessment of such benefits in any of such counties is of the entire assessment of benefits in such district shall be the percentage of the bonds of such district entitled to allotments in that county.
Acts 1923 (1st Ex. Sess.), No. 53, § 1; Pope's Dig., § 13895; A.S.A. 1947, § 76-1217.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-105 - Cancellation of records of unsatisfied liens when there are no unsatisfied obligations

(a)
Whenever it shall appear to the chancery court of any county, upon the petition of any interested person, that there is of record any unsatisfied lien by virtue of any assessment of benefits or mortgage created under the authority of any general or special road improvement district laws of this state, and that all assessments, bonds, or other obligations of the road improvement district, to secure the payment thereof, have been paid; or that such improvement has been completed or abandoned without the issuance of bonds and there are no unpaid obligations of that district, but there remains of record the unsatisfied lien of assessment of benefits against the lands within that district, the chancery court shall, if it finds the allegations of the petition to be true, enter an order cancelling the unsatisfied liens of assessment and setting aside any judgment theretofore rendered in the court for foreclosure of any delinquent assessments, penalties, and costs then remaining unsatisfied. The court shall also have the power to cancel, set aside, and hold for naught any title held by any district coming under the terms and provisions of this section.
(b)
Upon the rendition of the order or decree by the chancery court, the circuit clerk or chancery clerk, as the case may be, is empowered and directed to enter upon the proper record in his office a satisfaction of the mortgage, delinquent assessment of benefits, or other court order or instrument creating a lien against the lands within the district, and a release of the lien thereunder.
Acts 1945, No. 237, §§ 1, 2; A.S.A. 1947, §§ 76-1219, 76-1220.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-106 - Cancellation of assessment liens when roads are taken by state or no bonds were issued

All liens are cancelled when:
(1)
There is of record an unsatisfied lien by virtue of an assessment, pledge, or mortgage, delinquent record, or decree of foreclosure made or created under a general or special law relating to a road improvement district of this state or bridge improvement district of which all bonds and other obligations of the district have been paid, and the district has been completely absorbed or taken over by the state or by the Arkansas Department of Transportation; or
(2)
The improvements have been completed or abandoned without the issuance of bonds, there are no outstanding obligations of the district, and there remains of record an assessment of benefits lien against the lands of the district.
Amended by Act 2017, No. 707,§ 28, eff. 8/1/2017.
Acts 1949, No. 317, § 1; A.S.A. 1947, § 76-1224.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-107 - Cancellation of district-acquired delinquent tax title

In the event there has been a sale to the district of any lands for delinquent taxes and some manner of title is still held by the district, the title so acquired is divested out of the district, cancelled, and held for naught. The title shall in no wise constitute a lien on the property or a cloud on the title to the property.
Acts 1949, No. 317, § 2; A.S.A. 1947, § 76-1225.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-108 - Road and school district boundaries to be coextensive

When any road district in the State of Arkansas dissects any school district in this state wherein the lands and property of a majority of the property owners in the school district lie in an adjoining road district but in the same school district, the boundary lines of the road district so dissecting shall follow and be the same as the boundary lines of the school district.
Acts 1939, No. 74, § 1; A.S.A. 1947, § 76-1216.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-316-101 — 14-316-109) › Section 14-316-109 - Route change to avoid dangerous railroad crossing

(a)
In road and highway districts where the act creating the district, and amendments thereto, do not permit a change in plans of the district or where by act of the General Assembly the roads to be built are specifically defined or otherwise limited, and where the road is not completed and a minor change in route or an addition to the road would enable the traveling public to avoid a dangerous railroad grade crossing, the board of commissioners is authorized to make the minor changes in route or to make an addition to the roads to be built that will enable the traveling public to avoid a dangerous grade crossing. If the change in route or addition to the road is not planned over existing public roads, then the change or addition shall only be made with the approval of the county court. The commissioners shall then lay out a public road over the proposed route if the court approves the change or addition.
(b)
If it is necessary to increase the assessed benefits or to increase the annual levy of any district, both in acreage and assessed valuation of property, in order to make a change in route or addition to a road in order to enable the traveling public to avoid a dangerous grade crossing, then the change shall only be made with the consent of a majority of the landowners of the district.
Acts 1925, No. 203, §§ 1, 2; Pope's Dig., §§ 6537, 6538; A.S.A. 1947, §§ 76-1214, 76-1215.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-201 - Penalty and enforcement

(a)
Any commissioner, officer, agent, or employee of any district who shall wilfully fail or refuse to comply with, or who shall knowingly violate, any of the provisions of this subchapter, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
(b)
The provisions of this subchapter may be enforced by mandamus at the instance of the State Highway Commission or of any interested landowner.
Acts 1927, No. 112, §§ 15, 20; A.S.A. 1947, § 76-1213.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-202 - Examination of records by commission - Liability for wrongful use of funds

(a)
The State Highway Commission:
(1)
Shall have authority to examine the books, records, and accounts of road districts and to have them audited; and
(2)
May take any other steps necessary to ascertain the exact status and assets of a road district.
(b)
Any commissioner, officer, agent, or employee of a road district wrongfully using or permitting the wrongful use of district funds shall be personally liable therefor. The Attorney General, at the request of the commission, shall prosecute the necessary suit, in the name of the district, to enforce that liability.
Acts 1927, No. 112, § 3; A.S.A. 1947, § 76-1202.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-203 - Districts with roads wholly within the state highway system - Annual report

(a)
On or before January 10 of each year, the commissioners of road districts whose roads, exclusive of any portion within the corporate limits of any city or town of more than two thousand five-hundred (2,500) inhabitants, are wholly included in the state highway system shall file a report with the State Highway Commission showing:
(1)
The cash on hand, the amount of delinquent taxes, and all other assets; and
(2)
All receipts and disbursements during the previous year.
(b)
The report shall state the date of each voucher drawn, the amount, to whom payable, and for what purpose issued.
Acts 1927, No. 112, § 2; A.S.A. 1947, § 76-1201.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-204 - Remission of funds for paying bonded indebtedness and interest

(a)
When directed by the State Highway Commission, the commissioners of road districts referred to in §
14-316-203
shall remit all funds on hand from any and all sources, or so much thereof as may be necessary, to the bank or trust company named as payee in the deed of trust securing the bonds of the district, for the purpose of paying the bonds and interest as they mature, to the extent of the funds. However, the districts may retain sufficient amounts of the funds on hand to take care of existing contracts.
(b)
In making the allotment provided for in section 3 of Act No. 11, approved February 4, 1927, [superseded], the commission shall only allot to the districts referred to in §
14-316-203
having funds on hand in an amount which, when added to the funds, will be sufficient to meet the maturing bonds and interest of the district, with the paying charge on that amount.
Acts 1927, No. 112, § 4; A.S.A. 1947, § 76-1203.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-205 - Districts with roads not wholly within state highway system - Tax levy - Sale of certificates of indebtedness - Saving clause

With the approval of the county court, the commissioners in each district whose roads are not wholly included in the state highway system may annually, as necessary, levy a tax not to exceed one percent (1%) on the assessed benefits in the district for the purpose of constructing, repairing, and maintaining roads within the district which are not included in the state highway system. For that purpose, in order not to delay such necessary work, the road improvement district may issue and sell certificates of indebtedness, bearing interest at a rate not exceeding six percent (6%) per annum and for an amount not exceeding one (1) annual tax. These certificates shall be negotiable, shall mature and be made payable within one (1) year after their issuance, and shall constitute a lien and charge against the funds of the district. This section shall not repeal Acts 1923, No. 180, § 1.
Acts 1927, No. 112, § 9; 1939, No. 32, § 1; A.S.A. 1947, § 76-1206.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-206 - Maintenance of roads not wholly within the state highway system - Use of funds - Cooperation with State Highway Commission - Annual report

(a)
The commissioners of districts whose roads are not wholly included in the state highway system shall, with the approval of the county court of the county in which the greater portion of the lands of the district are situated, or with the approval of the State Highway Commission, use the funds and revenues of the district for the repair and maintenance and completion of construction of the roads not included in the state highway system, and for other lawful expenses.
(1)
The approval of the county court or of the State Highway Commission shall not be necessary in paying out funds in compliance with valid contracts now in existence.
(2)
In districts in which the mileage of the roads constructed and included in the state highway system and on which the state has done maintenance work is more than the mileage of the roads constructed and not so included and previously maintained by the district, one-half (1/2) of the cash on hand on January 1, 1927, and one-half (1/2) of the delinquent taxes due before January 1, 1927, thereafter collected, and one-half (1/2) of all other assets, except equipment, shall be used as provided in §
14-316-204
. In making the allotment provided for in Acts 1927, No. 11, § 3 [superseded], the commission shall only allot to the district an amount which, when added to such funds, will be sufficient to meet the maturing bonds and interest of the district, with the paying charge on that amount.
(b)
The commissioners of such districts shall have the right to call on the State Highway Commission for the advice and services of state highway engineers. If the commission shall deem it inexpedient to furnish the services, the districts may, with the consent of the county court or of the State Highway Commission, employ engineers. The compensation of those engineers shall be fixed by the court or the commission consenting to the employment.
(c)
On or before January 10 of each year, the commissioners of such districts shall file with the county court a report, duly sworn to by them, showing the items enumerated in §
14-316-203
. All districts which are required by subsection (a)(2) of this section to pay one-half (1/2) of their cash, collections, and other assets on maturing bonds and interest of the district shall file a certified report, as provided in §
14-316-203
, both with the county court and the State Highway Commission.
(d)
The State Highway Commission shall have like authority, and the commissioners, officers, agents, and employees of such districts shall be under a like personal liability, enforceable in like manner, as to that provided in §
14-316-202
.
Acts 1927, No. 112, § 5; A.S.A. 1947, § 76-1211.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-207 - Payment of outstanding indebtedness and bonds by funds derived from taxes

(a)
Funds derived from taxes in road improvement districts shall be used by each district to pay its bonds, interest, and other valid and outstanding indebtedness which matured prior to January 1, 1927. The balance, if any, shall be used to pay bonds and interest maturing after January 1, 1927, or for construction, repairs, and maintenance, subject to the restrictions set forth in this subchapter which are intended to govern the expenditure of those funds.
(b)
In the event any road district has valid and outstanding indebtedness existing prior to January 1, 1927, or maturing thereafter, not evidenced by bonds or interest coupons and which is not taken over by the state by virtue of Acts 1927, No. 11 [superseded], and the districts have no funds on hand with which to pay the indebtedness, the commissioners of the road district may levy a tax from year to year upon the lands in the district sufficient to pay the valid outstanding indebtedness. Upon payment of the indebtedness as provided in this section, any balance or surplus shall be handled in accordance with the further provisions of this subchapter, provided such districts are authorized to refund any such indebtedness.
Acts 1927, No. 112, § 1; A.S.A. 1947, § 76-1205.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-208 - Tax collection prohibited except to pay bonds and interest

Except taxes delinquent on January 1, 1927, no taxes shall be extended or collected by any district whose roads are wholly included in the state highway system except to pay bonds and interest which became due prior to January 1, 1927, or for other liabilities, unless it becomes necessary to extend and collect taxes to pay bonds and interest maturing after January 1, 1927.
Acts 1927, No. 112, § 7; A.S.A. 1947, § 76-1204.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 2 - COLLECTION AND DISPOSITION OF TAXES GENERALLY (§§ 14-316-201 — 14-316-209) › Section 14-316-209 - Use of funds - County road tax vested in county - Repayment of advances

(a)
Road districts shall be permitted to use funds that are on hand to pay valid outstanding debts of the district existing at the date of the passage of this subchapter.
(b)
Any part or portion of the three (3) mill county road tax by authority of law vested in or given to any particularly designated rural road improvement district shall be vested in the county in which the tax originates. It shall constitute a part of the public county road funds of that county. In special road improvement districts in counties to which funds have been advanced for use in completing any unfinished road, the improvement of which is authorized by the law creating the district, the board of commissioners of any such improvement district or any receiver in charge thereof is authorized and directed to repay the sums of money so advanced to any person advancing that amount out of any fund on hand which is not necessary for the payment of bonds of the district maturing prior to January 1, 1927, and accrued interest thereon.
Acts 1927, No. 112, § 11; A.S.A. 1947, § 76-1212.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 3 - COLLECTION OF DELINQUENT ASSESSMENTS (§§ 14-316-301 — 14-316-307) › Section 14-316-301 - Construction

This subchapter shall be liberally construed to give the assessment and tax list the effect of bona fide mortgages for a valuable consideration, and to give a first lien upon the lands and real property as against all persons, firms, or corporations having an interest therein.
Acts 1939, No. 56, § 3; A.S.A. 1947, § 76-1209.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 3 - COLLECTION OF DELINQUENT ASSESSMENTS (§§ 14-316-301 — 14-316-307) › Section 14-316-302 - Enforcement proceedings generally

(a)
If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by the time fixed by law for the payment of county taxes, which for the purpose of this subchapter shall be between the first Monday in January and April 10 of each year, a penalty of twenty-five percent (25%) is attached for the delinquency, and the board of commissioners shall institute proceedings in the chancery court for the county to enforce the collection of the delinquency.
(b)
The court shall give judgment against the lands and the real property for the amount of the taxes, the penalty of twenty-five percent (25%), and interest on the taxes and penalty from the expiration of the time for their payment to the collector at the rate of six percent (6%) per annum, and for all costs of the proceeding.
(c)
The judgment shall provide for the sale of the delinquent lands for cash by a commissioner of the court after advertisement as set forth in §
14-316-303
.
(d)
The proceedings and judgment shall be in the nature of a proceeding in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings. The judgment shall be enforced wholly against the lands and not against any other property of the defendant.
(e)
All or any part of the delinquent lands or real property within the district may be included in one (1) suit instituted for the collection of the delinquent taxes, penalty, and costs.
Acts 1939, No. 56, § 1; A.S.A. 1947, § 76-1207.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 3 - COLLECTION OF DELINQUENT ASSESSMENTS (§§ 14-316-301 — 14-316-307) › Section 14-316-304 - Trial procedures

(a)
Suits for delinquent assessments shall be conducted in the name of the district and in accordance with the practice and procedure of the chancery courts of this state, except as herein otherwise provided, but neither attorneys ad litem, guardians ad litem, nor any other provisions of §
16-65-403
shall be required, and the suits may be disposed of on oral testimony as in ordinary suits at law.
(b)
However, no informality or irregularity in holding any meeting provided for in this subchapter, or in any description, valuation, or assessment of the property, or in the name of the owner, number of acres, or manner of assessment, shall be a valid defense to the action.
Acts 1939, No. 56, § 3; A.S.A. 1947, § 76-1209.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 3 - COLLECTION OF DELINQUENT ASSESSMENTS (§§ 14-316-301 — 14-316-307) › Section 14-316-305 - Decree - Sale of delinquent lands

(a)
At the first regular or adjourned term of the chancery court after the notice has been published for three (3) consecutive weeks and not earlier than five (5) days after the last insertion of the notice, the suit shall stand for trial unless a continuance is granted to a delinquent for some good cause shown, in the discretion of the court. The continuance shall not affect the court's duty to proceed with the delinquents as to whom no continuance was granted.
(b)
In all cases where the notice has been published as provided in subsection (a) of this section and no answer has been filed, or where answer is filed and the cause decided for the plaintiff, the chancery court by its decree shall grant the relief prayed for in the complaint, shall tax as part of the cost a reasonable attorney's fee for the plaintiff, and shall direct the commissioner to sell the land described in the complaint at the front door of the county courthouse to the highest and best bidder for cash in hand, after having first advertised the sale, such advertisement to include all lands embraced in the decree, for two (2) weeks consecutively in some newspaper published in the county.
(c)
If all lands are not sold on the day advertised, the sale shall be continued from day to day until completed.
(d)
The commissioner shall by proper deed convey title to the purchaser as against all others whomsoever, saving to infants and insane persons having no guardians and curators, the rights they now have by law to appear and except to the proceedings within twelve (12) months after their disabilities have ended.
(e)
The commissioner conducting the sale shall be allowed a reasonable fee, to be fixed by the chancery court, which shall be taxed as costs in the case.
(f)
The commissioner shall keep an accurate list of all lands sold and shall account to the board of commissioners for all money derived from the sale of delinquent lands.
Acts 1939, No. 56, § 2; A.S.A. 1947, § 76-1208.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 3 - COLLECTION OF DELINQUENT ASSESSMENTS (§§ 14-316-301 — 14-316-307) › Section 14-316-306 - Bidding by district - Conveyance of indefeasible title

In any case where property is offered for sale by the commissioner as provided in §
14-316-305
and the sum of the taxes, together with the interest, costs, and penalty, is not bid for the property, the commissioner shall bid therefor, in the name of the district, the whole amount due as aforesaid, and shall execute his deed therefor, as in other cases under this subchapter, conveying the property to the district. All deeds, when executed in conformity with the provisions of this subchapter and recorded, shall be as evidence in all cases showing an indefeasible title in the purchaser, unassailable either at law or in equity.
Acts 1939, No. 56, § 4; A.S.A. 1947, § 76-1210.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 316 - ROAD IMPROVEMENT DISTRICTS GENERALLY (§§ 14-316-101 — 14-316-307) › Subchapter 3 - COLLECTION OF DELINQUENT ASSESSMENTS (§§ 14-316-301 — 14-316-307) › Section 14-316-307 - Right of redemption

(a)
At any time within three (3) years after the rendition of the final decree by the chancery court provided for in §
14-316-305
, the owner of the property may file his petition in the court alleging the payment of taxes for the year for which the lands were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree as to that particular property.
(b)
Any owner of real property shall have the same right to redeem any and all property sold at the sale within one (1) year thereafter.
Acts 1939, No. 56, § 4; A.S.A. 1947, § 76-1210.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-101 - Definition

As used in this chapter, unless the context otherwise requires, "lands" or "real property" shall be construed to embrace all property subject to taxation for the purposes of this chapter.
Acts 1955, No. 367, § 4; A.S.A. 1947, § 20-1204.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-102 - Violations

It shall not be lawful for the board of the district, or any officer, member, or agent thereof, to pledge or deposit any bond or coupon issued under the provisions of this chapter as security for payment of any borrowed money or any debt or obligation of the board, or any person, firm, or corporation whatever, nor shall it be lawful for the board of the district, or any officer, member, or agent thereof, to appropriate or use any money arising from the sale of any bond or bonds authorized to be issued under this chapter to any use or purpose whatever other than is herein specified and expressly directed. Any officer, member, or agent of the board of the district who shall violate any of the provisions of this section shall be deemed guilty of a felony and upon conviction shall be punished by imprisonment in the penitentiary for not less than one (1) year nor more than five (5) years.
Acts 1955, No. 367, § 19; A.S.A. 1947, § 20-1219.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-103 - Petition for district formation - In general

(a)
(1)
Whenever a two-thirds (2/3) majority in value, acreage, or number of landowners within a proposed road improvement district shall petition the county court to establish a road improvement district to embrace a certain region which it is intended shall be embraced within the boundaries of the district, it shall be the duty of the county court:
(A)
To lay off into a road improvement district the territory described in the petition for the purpose of grading, draining, graveling, paving, curbing, and guttering roads, highways, and streets as set forth in the petition; and
(B)
To name as commissioners of the district the persons whose names appear in the petition, provided they are property owners in the district, if the petition contains the names and if not, three (3) property owners of the district of integrity and good business ability.
(2)
All or portions of incorporated towns or cities may be included in the districts, provided that the area of the district located within the incorporated towns or cities shall be less than a majority of the area of the entire district and provided further that no incorporated town or city or portion thereof shall be included in the district unless it shall be found that a two-thirds (2/3) majority in value of the owners of real property within the affected area of the incorporated town or city, irrespective of a majority elsewhere in the district, have petitioned for formation of the district.
(b)
(1)
If land in more than one (1) county is embraced in the proposed district, the petition shall be addressed to the circuit court for the county in which the largest portion of the lands lie and all proceedings shall be had in that circuit court. In cases where the district contains lands in more than one (1) county, the words "county court" or "county judge" as used in this chapter shall be construed to mean "circuit court" or "circuit judge," and the words "county clerk" to mean "circuit clerk," unless the context clearly indicates to the contrary. All notices in that event shall be published in newspapers published and having a bona fide circulation in each county in which the district embraces land.
(2)
If land in more than one (1) county is embraced in the proposed district, the commissioners of the district shall be selected so as to name at least one (1) property holder in the affected territory of each county in which the district embraces land. However, if the district embraces land in more than three (3) counties, the commissioners of the district shall be selected so that not more than one (1) commissioner shall be a property holder in the territory of any county in which the district embraces land.
Acts 1955, No. 367, § 1; 1963, No. 534, § 1; 1971, No. 336, § 1; A.S.A. 1947, § 20-1201.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-105 - Circulation of identical petitions

Any number of identical petitions may be circulated, and identical petitions with additional names may be filed at any time until the county court acts.
Acts 1955, No. 367, § 2; 1963, No. 534, § 2; A.S.A. 1947, § 20-1202.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-106 - Hearing on petition - Appeal

(a)
On the day named in the notice, it shall be the duty of the county court to meet and to hear the petition and to ascertain whether those signing the petition constitute a two-thirds (2/3) majority in value, acreage, or number of landowners within the proposed road improvement district.
(1)
If the county court determines that a two-thirds (2/3) majority in value, acreage, or number of landowners within the proposed road improvement district have petitioned for the improvement, it shall enter its judgment laying off the district as defined in the petition and appointing the commissioners named in the petition, if commissioners are named therein and are property holders in the district.
(2)
If it fails to find that a two-thirds (2/3) majority in either value, acreage, or number of landowners within the proposed road improvement district have signed the petition, it shall enter its order denying the petition.
(b)
If any part of the proposed district shall be located within the corporate limits of an incorporated town or city, the county court shall make a separate finding on the question of two-thirds (2/3) majority in that incorporated town or city.
(1)
If the court finds that a two-thirds (2/3) majority in value in the portion of each incorporated town or city that is included in the proposed district, as well as two-thirds (2/3) majority in value, acreage, or number of landowners of rural lands affected, have petitioned for the improvement, it shall enter its judgment laying off the district as defined in the petition and appoint the commissioners named in the petition, if commissioners are named therein and are property holders in the district.
(2)
If it fails to find that a two-thirds (2/3) majority in value of the area affected by the proposed district in any incorporated town or city affected or a two-thirds (2/3) majority in either value, acreage, or number of landowners of the lands affected outside of an incorporated town or city has signed the petition, it shall enter its order denying the petition.
(c)
Any petitioner or any opponent of the petitioner may appeal from the judgment of the county court creating or refusing to create the district, but the appeal must be taken and perfected within thirty (30) days. If no appeal is taken within that time, the judgment creating the district shall be final and conclusive upon all persons.
(d)
The petition shall state the specific purposes for which the district is to be formed. The judgment establishing the district shall give it a name which shall be descriptive of the purpose. The district shall also receive a number to prevent its being confused with other districts for similar purposes.
Acts 1955, No. 367, § 2; 1963, No. 534, § 2; A.S.A. 1947, § 20-1202.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-107 - District as body corporate

Each district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal.
Acts 1955, No. 367, § 3; A.S.A. 1947, § 20-1203.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-108 - Commissioners' oath

(a)
Within thirty (30) days after their appointment, the commissioners shall take and file their oath of office with the county clerk. In their oath they shall swear that they will support the Constitution of the United States and the Constitution of the State of Arkansas, that they will discharge faithfully their duties as commissioners, and that they will not be interested, directly or indirectly, in any contract let by the board.
(b)
Any commissioner failing to file such oath within the thirty-day period shall be deemed to have declined the office, and the county court shall appoint some property holder as his successor, who shall qualify in like manner within a like time.
Acts 1955, No. 367, § 3; A.S.A. 1947, § 20-1203.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-109 - Board organization - Vacancy

(a)
The board of commissioners shall organize by electing one of its members chairman, and it shall select a secretary.
(b)
It may also employ such agents, servants, engineers, and attorneys as it deems best and fix their compensation and the compensation of the secretary.
(c)
In case of a vacancy on the board of commissioners, after the commissioners have organized, the remaining commissioners shall select the successor, who shall be a property holder in the district. The person so selected shall qualify by taking the oath of office as prescribed for the original commissioners.
Acts 1955, No. 367, § 3; A.S.A. 1947, § 20-1203.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-110 - Liability of board members

No member of the board of improvement shall be liable for any damages unless it shall be made to appear that he has acted with a corrupt and malicious intent.
Acts 1955, No. 367, § 16; A.S.A. 1947, § 20-1216.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-111 - Depository

The board shall select some solvent bank or trust company as the depository of its funds, exacting of the depository a bond in an amount equal to the amount of money likely to come into its hands.
Acts 1955, No. 367, § 3; A.S.A. 1947, § 20-1203.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-112 - Eminent domain

All districts organized under this chapter shall have the right of eminent domain in order that they may carry out the purpose of their creation. This right shall be exercised in the same manner as in the case of railroads, telegraph, and telephone companies, but without the necessity of making a deposit of money before entering into possession of the property condemned.
Acts 1955, No. 367, § 23; A.S.A. 1947, § 20-1223.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-113 - Sale of acquired lands

Any land that may be acquired by any district organized under this chapter may be sold by the commissioners for the price and on the terms they deem best.
Acts 1955, No. 367, § 26; A.S.A. 1947, § 20-1225.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-114 - Bonds generally

(a)
All bonds issued by the commissioners under the terms of this chapter shall be secured by a lien on all lands in the district. The board of commissioners shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as may be necessary to pay any bond issued or obligation contracted under its authority, and the making of the assessment or levy and collection may be enforced by mandamus.
(b)
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 any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes aforesaid and an assessor to reassess the benefits, if necessary. 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. The receiver may be directed by suit to foreclose the lien of the taxes on the lands, and the suits so brought by the receiver shall be conducted in all matters as suits by the board as hereinbefore provided and with like effect, and the decree and deeds therein shall have the same presumption in their favor. However, when all the sums have been paid, the receiver shall be discharged and the affairs of the district conducted by the board of commissioners as hereinbefore provided.
Acts 1955, No. 367, § 18; A.S.A. 1947, § 20-1218.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-116 - County clerk - Collector

(a)
It shall be the duty of the county clerk of the county to extend taxes annually upon the tax books of the county until the levy is exhausted, and for his services he shall receive a commission of one and one-half percent (11/2%) of the amount so extended.
(b)
It shall then be the duty of the collector to collect each year the taxes extended upon the books along with the other taxes until the entire levy is exhausted. For his services in making the collections, the collector shall receive a commission of one and one-half percent (11/2%), and the taxes shall be paid by the collector to the depository of the district at the same time he pays over the county funds.
(c)
In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (11/2%) for extending the taxes and a commission of an additional one and one-half percent (11/2%) for collecting the taxes. County clerks and tax collectors are authorized to employ additional deputies to do the additional work imposed by the terms of this chapter.
(d)
No property owner shall be required to pay the improvement taxes herein provided as a prerequisite to paying his general taxes.
Acts 1955, No. 367, § 9; A.S.A. 1947, § 20-1209.