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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-310 - Authority to consolidate

(a)
Any levee district, drainage district, or any levee and drainage district, in this state which has executed or may hereafter execute contracts with the United States of America, the Secretary of the Army, the Chief of Engineers of the United States Army, or any other federal agency may consolidate all duties, obligations, and purposes required to carry out flood control or drainage projects with the duties, obligations, and purposes required of it to carry out the obligations and purposes for which the levee district, drainage district, or levee and drainage district, was originally created, if, by the terms of the contract, the levee district or drainage district, or levee and drainage district, has obligated itself:
(1)
To acquire and furnish the lands, rights-of-way, and easements necessary for the construction of any flood control or drainage project by the United States of America within the bounds of the district;
(2)
To hold and save the United States of America free from damages due to the construction of any such flood control and drainage works; and
(3)
To perpetually maintain and operate the flood control and drainage works after the completion thereof, as provided in subchapter 2 of this chapter, and acts amendatory thereto.
(b)
In order to effect the consolidation, the levee district or drainage district, or levee and drainage district, may:
(1)
Combine all acts required to operate the projects separately into one (1) operation, may levy and collect one (1) tax for construction, operation, and maintenance of both projects, and may use the funds arising from the tax so levied for the payment of any obligation incurred in the construction, operation, or maintenance of either project;
(2)
Cause an assessment of benefits to be made of the benefits arising from the construction, operation, and maintenance of the project for which the district was originally created and those arising from the flood control and drainage project for which the district assumed the sponsorship under the terms of subchapter 2 of this chapter, and acts amendatory thereto.
Acts 1961, No. 20, § 2; A.S.A. 1947, § 21-840.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-312 - Consolidation and use of assets - Prior liabilities and obligations

(a)
Any levee district, drainage district, or levee and drainage district, which shall consolidate the duties, obligations, and purposes for which it was originally created with those assumed under the provisions of subchapter 2 of this chapter and acts amendatory thereto, shall consolidate all assets held by it arising from either project and shall also assume all liabilities of the district whether created for purposes for which the district was originally created or those assumed by it under the provisions of subchapter 2 of this chapter and acts amendatory thereto.
(b)
The assets may be used by the district for any and all purposes now or hereafter authorized by law, and the liabilities of the district may be paid with funds arising from any source.
(c)
All the provisions, rights, security, pledges, covenants, and limitations contained in the instrument creating the liability shall not be affected by the consolidation but shall apply with the same force and effect as provided in the original creation of the liability.
(d)
All bonds or notes heretofore issued by the levee district, drainage district, or levee and drainage district shall not be affected by this consolidation, but they shall bear the same rate of interest as now provided and shall be due and payable at the time and place provided in the original issue of the bonds or notes.
Acts 1961, No. 20, § 16; A.S.A. 1947, § 21-854.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-313 - Board of assessors

The duly constituted board of assessors of the levee district, drainage district, or levee and drainage district, which shall have consolidated the duties, obligations, and purposes required of it by the acts under which it was originally created, and acts amendatory thereto, with the duties, obligations, and purposes required of it to carry out the flood control and drainage operations assumed by it under subchapter 2 of this chapter, and amendments thereto, shall constitute a board of assessors for the purpose of ascertaining, determining, and fixing the increase in value or betterment which will annually accrue to the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property within the boundaries of the district.
Acts 1961, No. 20, § 8; A.S.A. 1947, § 21-846.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-314 - Assessment roll

(a)
The board of assessors shall, each for the county he represents, make in a book, to be provided by the district for that purpose, a separate assessment of the increased value or betterment, which it estimates will annually accrue to the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property within the boundaries of the district, by reason of the construction of levees and other flood control and drainage works and the perpetual operation and maintenance of these works.
(b)
The assessment roll of the property in each county shall be made by the assessors in the following manner:
(1)
The lands shall be entered upon the assessment roll in convenient subdivisions according to the government survey. If the lands may not be definitely described according to the government survey, a metes and bounds description, or any other description by which the lands may be identified, will suffice;
(2)
Lots and blocks situated in towns and cities shall be entered on the roll according to the legal description thereof;
(3)
Suburban lots, rural lots, and industrial tracts shall be entered upon the assessment roll under such description as will properly identify the property involved;
(4)
Railroad and tramroad rights-of-way shall be assessed according to the betterment or increase in value and may be assessed per mile;
(5)
Telegraph, telephone, and electric power lines and underground cables, pipelines, and all other property, or interests in property not here enumerated, shall be assessed on the basis of the increase in value, or betterment thereto, in a manner the board of assessors may deem expedient and reasonable;
(6)
The value of each separate tract or parcel of property as estimated without the levees and other flood control or drainage works shall be shown in one (1) column; the increased value thereof, or betterment thereto, estimated to accrue to it annually by reason of the construction of levees and other flood control and drainage works and the perpetual operation, and maintenance thereof, shall be shown in another column.
Acts 1961, No. 20, § 8; A.S.A. 1947, § 21-846.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-315 - Assessment - Time, certification, and filing

(a)
The assessors shall make their assessments in their respective counties at such time as they may be directed so to do by the board of directors of the levee district, drainage district, or levee and drainage district.
(b)
After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.
Acts 1961, No. 20, § 9; A.S.A. 1947, § 21-847.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-317 - Chancery court review of assessment

Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have that assessment reviewed by the chancery court of the county in which the district has its domicile, by proceeding in the manner provided in §§
14-124-109
-
14-124-113
.
Acts 1961, No. 20, § 10; A.S.A. 1947, § 21-848.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-318 - Annual assessment and levy of tax upon increased value

For the purpose of enabling any levee district, drainage district, or levee and drainage district to carry out the purposes for which the district was originally created and those assumed by it under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board of directors of the district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value or betterment estimated to accrue, and which will accrue, to all lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines, and underground cables, pipelines, and all other real property and interests in real property lying within the boundaries of the district by reasons of the construction, perpetual maintenance, and operation of the levees and other flood control and drainage works, the operation and maintenance of which is the duty of the district, provided the tax to be so annually levied on such increased value or betterment shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under the provisions of §§
14-120-315
and
14-120-316
nor twenty-five cents (25¢) per acre on rural lands.
Acts 1961, No. 20, § 11; A.S.A. 1947, § 21-849.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-320 - Collectors

(a)
The qualified and acting tax collectors of levee districts, drainage districts, or levee and drainage districts which may hereafter avail themselves of the powers, authority and benefits conferred by this subchapter, are charged with the duty of collecting the annual tax levied under the provisions of this subchapter.
(b)
The collectors shall collect the tax herein provided to be levied at the same time and in the same manner as is now fixed by law and shall receive compensation therefor as the board of directors of the district may provide.
Acts 1961, No. 20, § 13; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-321 - Penalty for delinquency - Enforcement proceedings generally

(a)
If the annual tax levied as provided in this subchapter is not paid within the time fixed by law:
(1)
A penalty of twenty-five percent (25%) shall at once attach for the delinquency; and
(2)
The board of directors of the district shall enforce the collection of the taxes and penalty by a proceeding filed in the chancery court of the county in which the delinquent property is situated.
(b)
The court shall give judgment against the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property situate within the boundaries of the district for the amount of the delinquent taxes, penalty and interest at the rate of six percent (6%) per annum from the date of delinquency, and all costs of the proceeding, and may include a reasonable attorney fee.
(c)
The judgment so rendered by the court shall provide for the sale of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property situate within the boundaries of the district by a commissioner to be appointed by the court after advertisement in the manner and form set out in this subchapter.
(d)
It shall not be necessary that the true ownership of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property be alleged in the proceedings.
(e)
The judgment so rendered shall be enforced wholly against the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property and not against any other property or estate of the owner.
(f)
All or any part of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines, and underground cables, pipelines, and all other real property and interest in real property, and the taxes delinquent thereon for one (1) or more years, may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, penalty, interest, and costs. The proceeding shall be a proceeding in rem.
Acts 1961, No. 20, § 13; 1977, No. 233, § 1; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-323 - Trial date - Continuance or dismissal

(a)
The suit shall stand for trial on any day of the first term of court held after the filing of the complaint, provided that two (2) weeks' publication shall have been made, as directed in this subchapter, before the day of trial, unless a continuance is granted for good cause shown within the discretion of the court.
(b)
Continuance may be granted as to part of the delinquent lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, without affecting the disposition finally of other tracts, as to which no such continuances are granted.
(c)
After the complaint is filed and before a decree is rendered, any person may have the complaint dismissed as to tracts of lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property by paying to the clerk of the court the taxes with interest at six percent (6%) per annum thereon from the date they were due and payable, a penalty of twenty-five percent (25%) of the amount of taxes due upon such tract and all costs of the proceeding attributable to the tract.
Acts 1961, No. 20, § 13; 1977, No. 233, § 2; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-324 - Trial procedure

(a)
The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of §
16-65-403
[repealed], shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.
(b)
The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the property as against all persons having any claim to, or interest in the property.
(c)
No informality or irregularity in the levying of the tax or in the description or valuation of the property shall be held a valid defense to the proceedings.
Acts 1961, No. 20, § 13; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-325 - Decree - Sale of real property by commissioner

(a)
If the taxes, interest, penalty, and costs are not paid before the day of the taking of the decree, the court shall:
(1)
Enter a decree condemning the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, for sale for the payment of the taxes, interest, penalty, and costs and may include a reasonable attorney fee; and
(2)
Appoint a commissioner to make the sale for the satisfaction thereof, upon such notice as the court may direct.
(b)
The decree of the court shall direct that:
(1)
The sale be made to the highest bidder for cash; and
(2)
If no person bids the amount of taxes, penalty, interest, and costs, and attorney's fee if included, then the board of directors of the district shall be deemed the purchaser thereof and the commissioner shall execute a deed to the district on request.
Acts 1961, No. 20, § 13; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-326 - Execution of deed

(a)
It shall be the duty of the commissioner to execute his deed to the purchaser of each separate tract as in other chancery proceedings.
(b)
The effect of the commissioner's deed so executed shall be to convey to the purchaser of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property the title in fee to the real property and interests in real property against all persons.
Acts 1961, No. 20, § 13; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-327 - Redemption of property - Vacation of decree

Notwithstanding the provisions of §
14-120-326
, the owner of any lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, sold in the manner provided in this subchapter, may redeem the property within two (2) years after the date of the sale. Furthermore, owner of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, at any time within three (3) years after the date of sale, may file his petition in the same court, alleging the payment of the taxes on the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property, for the years for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree and the deed issued by the commissioner thereunder as to the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property lying within the boundaries of the district.
Acts 1961, No. 20, § 13; A.S.A. 1947, § 21-851.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-328 - Authority to borrow money and issue bonds - Purpose

For the purpose of enabling the board of directors of any levee district, drainage district, or levee and drainage district to carry out the obligations imposed upon it by the act under which it was originally created and the obligations assumed by it for flood control and drainage works under the provisions of subchapter 2 of this chapter and amendments thereto, the board of directors of the levee district, drainage district, or levee and drainage district is authorized to borrow money and to that end may issue negotiable bonds or notes of the district.
Acts 1961, No. 20, § 14; 1981, No. 425, § 27; A.S.A. 1947, § 21-852.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-329 - Sale of bonds - Interest coupons

(a)
Bonds or notes may be sold and negotiated in any market, either at public or private sale, and may be made callable.
(b)
The terms of sale, the rate of interest, and other conditions of the bonds or notes shall be as the board of directors of the district shall direct.
(c)
A place of payment and the amount of the several installments to be paid each year may be fixed by the board.
(d)
The bonds or notes so issued shall be signed by the president of the board and countersigned by the secretary.
(e)
If the bonds are issued, the interest thereon shall be represented by semiannual coupons authenticated by the lithographed signature of the president of the board.
Acts 1961, No. 20, § 14; 1981, No. 425, § 27; A.S.A. 1947, § 21-852.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-330 - Disposition and use of bond proceeds

The proceeds derived from the sale of those bonds or notes shall be paid to the treasurer of the district and may be used for the operation of the district in carrying out the purposes for which it was originally created and those assumed by it under the provisions of subchapter 2 of this chapter and acts amendatory thereto.
Acts 1961, No. 20, § 14; A.S.A. 1947, § 21-852.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-331 - Lithographing and registration of bonds

(a)
The bonds shall be lithographed with such devices for identification and to prevent imitation as the board of directors may think proper.
(b)
The secretary shall register the bonds in a book to be kept for that purpose as the bonds are issued, stating therein the date, number, amount and place of payment, to whom issued and sold of each bond and shall take a receipt from the person to whom each of the bonds is delivered.
(c)
The treasurer of the board shall keep a like register and shall show all bonds paid or taken up by the board, showing when payment was made. No bond or coupon paid or taken up by the board shall again be issued but shall be cancelled by the treasurer and punched with an instrument provided for that purpose.
Acts 1961, No. 20, § 14; A.S.A. 1947, § 21-852.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-332 - No compensation for negotiating sale of bonds

No compensation shall be allowed the treasurer of the district, or any other officer or member of the board of directors, either directly or indirectly, for negotiating the sale of the bonds or paying out the proceeds arising from their sale.
Acts 1961, No. 20, § 14; A.S.A. 1947, § 21-852.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 3 - CONSOLIDATION OF DISTRICT DUTIES, OBLIGATIONS, AND PURPOSES (§§ 14-120-301 — 14-120-333) › Section 14-120-333 - Use of revenues for bond payment - Lien

(a)
To secure the due and prompt payment of both principal and interest of any bonds or notes issued under the provisions of this subchapter, the entire revenue of the district or such fractional part thereof as the board of directors may deem expedient and necessary is pledged.
(b)
The board of directors of the district is required to set aside annually from the first revenue collected a sum sufficient in amount to secure and pay the interest on the bonds or notes and the principal, as the interest and principal may become due. Its duty to do so may be enforced by mandamus proceedings.
(c)
The principal and interest of the bonds or notes shall be secured by a lien on all the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property in the district.
(d)
The board of directors may pledge all or any part of the assessment of benefits and its revenues as security for the payment of the principal and interest of the bonds or notes.
(e)
In the event the board of directors fails or refuses to levy and collect the tax in any year in which there are bonds or notes or interest coupons outstanding when the proceeds of the tax are required for the payment of the bonds, notes, or interest coupons, this duty may be enforced by a mandamus or by a mandatory injunction in equity at the instance of any landowner in the district, the trustee in any deed of trust securing the bonds of the district, the holder of any bond, note, or interest coupon as to which the district has defaulted in the payment, or any other creditor of the district.
Acts 1961, No. 20, § 15; A.S.A. 1947, § 21-853.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-401 - Legislative intent

Sections
14-120-402
-
14-120-408
of this subchapter shall not repeal any existing laws but are intended to provide an alternative procedure for the extension and collection of taxes and assessments that may be adopted by any board of directors which now collects taxes and assessments in a manner other than provided for by this subchapter.
Acts 1980 (1st Ex. Sess.), No. 19, § 3; A.S.A. 1947, § 21-859.2.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-402 - Definition

As used in this subchapter unless the context otherwise requires, "board of directors" means the governing body of levee districts, drainage districts, or levee and drainage districts and includes the term "board of commissioners."
Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-403 - Resolution

Notwithstanding the provisions of any special or general act, the board of directors of any levee district, drainage district, or levee and drainage district collecting taxes and assessments by special collectors may, by resolution adopted by a majority of the directors, change such method of collection and direct that the amount of taxes levied and assessed by the district shall annually be extended upon the tax books of the county or counties within which the lands so assessed and taxed are located and annually collected by the tax collectors in each county or counties along with the other taxes. Upon the adoption of that resolution, the clerk and tax collector of each county shall be charged with the duty of extending and collecting the annual tax and assessment levied by the districts.
Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-404 - Due dates of taxes

(a)
All taxes levied and assessed under §
14-120-403
are due and payable between the first business day in March and October 15 inclusive in the year levied.
(b)
(1)
Taxes levied and assessed under §
14-120-403
are a lien upon and bind the property upon which it is levied.
(2)
The lien is entitled to preference over all demands, executions, encumbrances, or liens beginning the first Monday in January of the year in which the assessment shall be made.
(3)
The lien shall continue until the taxes, together with any penalties that accumulate on the taxes, are paid.
(4)
However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year.
Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859; Acts 2011, No. 175, § 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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-405 - Delinquencies

If taxes and assessments shall not be paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the land but shall, on or before the date fixed by law for making settlement with the county treasurer for general taxes, make out and file with the board of directors of the district a list of all real property which lies in the county and which is delinquent for nonpayment of said taxes and retain a copy for use in collecting such delinquent taxes. The board of directors of the district shall enforce the collection of such taxes and the penalties thereon in the manner now provided by law.
Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-406 - Disposition of taxes collected

The net amount of the taxes collected for the district shall be paid over by the collector to the board of the district at or before the time the collector is now required to make settlement with the county treasurer for general taxes.
Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-407 - Commissions

The county clerk and tax collector shall receive commissions for the extension and collection of the taxes as are now or may hereafter be provided by law.
Acts 1980 (1st Ex. Sess.), No. 19, § 1; A.S.A. 1947, § 21-859.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-408 - Notice of sale of land for nonpayment of taxes in certain districts

Notwithstanding the provisions of §§
14-86-1401
-
14-86-1405
, and any other provision relating to giving notice prior to selling or filing suit for sale of lands for nonpayment of improvement district assessments, the provisions of subchapter 3 of this chapter shall be the only notice requirement applicable to any improvement district embracing lands in four (4) or more counties for selling or filing suit to sell any lands for nonpayment of improvement district assessments.
Acts 1980 (1st Ex. Sess.), No. 19, § 2; A.S.A. 1947, § 21-859.1.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 4 - ALTERNATIVE PROCEDURE FOR EXTENSION, COLLECTION, AND PAYMENT OF ASSESSMENTS AND TAXES (§§ 14-120-401 — 14-120-409) › Section 14-120-409 - Business interest exemption for districts with land in four or more counties

The members of the board of directors of any improvement district consolidated pursuant to the provisions of subchapter 3 of this chapter, which encompasses lands located in four (4) or more counties, shall not be required to file the written statement required by §§
21-8-301
-
21-8-305
,
21-8-306
-
21-3-309
.
Acts 1980 (1st Ex. Sess.), No. 19, § 4; A.S.A. 1947, § 21-859.3.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-501 - Right to review - Construction

(a)
Any person aggrieved by an assessment of benefits established against his property in any drainage district, levee district, or drainage and levee district, whether created under general laws or by special acts, may have the assessment reviewed by the chancery court of the county in which the property is situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county.
(b)
The right of review provided in this subchapter shall be construed to be an enlargement of the administrative remedies now provided by law.
Acts 1939, No. 60, § 1; A.S.A. 1947, § 21-810.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-502 - Petition for review

(a)
The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective.
(b)
A copy of the petition shall be delivered to the president of the district or to the chairman of its board of directors or commissioners.
Acts 1939, No. 60, § 2; A.S.A. 1947, § 21-811.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-503 - Hearing and determination

(a)
The court shall hear the petition as expeditiously as possible. It shall have power to lower, raise, equalize, and determine the proper assessment of benefits established against the property described in the petition.
(b)
The amount and legality of an assessment made by any district, in the absence of a petition for a review, shall be conclusive.
Acts 1939, No. 60, § 3; A.S.A. 1947, § 21-812.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-504 - Certification to district of court's determination

As soon as the court determines the proposed assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify the assessment to the district so that the district taxes may be extended against it.
Acts 1939, No. 60, § 4; A.S.A. 1947 § 21-813.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-505 - Appeal to Supreme Court

(a)
An appeal may be prosecuted from the assessment determined by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of its determination by the chancery court.
(b)
The Supreme Court shall advance the appeal on its docket as involving a matter of public interest.
Acts 1939, No. 60, § 5; A.S.A. 1947, § 21-814.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-506 - Suit to collect taxes on property in custody of another court

In suits by a drainage district, levee district, or drainage and levee district to collect taxes on any property in the custody of a court other than that in which the tax suit is brought, the decree shall adjudicate the amount and legality of the tax. The district shall file a certified copy of the decree in the court having the custody of the property for appropriate action for the payment of the tax.
Acts 1939, No. 60, § 6; A.S.A. 1947, § 21-815.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 5 - JUDICIAL REVIEW OF ASSESSMENT OF BENEFITS (§§ 14-120-501 — 14-120-507) › Section 14-120-507 - Reduction of penalty for delinquency

In all drainage districts organized by special act of the General Assembly in which the penalty is now twenty-five percent (25%) for failure to pay drainage district taxes within the time designated by the act, the commissioners of any drainage or levee district, at their discretion, may reduce all or any part of the penalty as low as ten percent (10%).
Acts 1941, No. 332, § 1; A.S.A. 1947, § 21-816.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 6 - CERTAIN BOARDS OF COMMISSIONERS (§§ 14-120-601 — 14-120-608) › Section 14-120-601 - Subchapter supplemental

The provisions of this subchapter shall be supplemental to the laws of this state governing levee and drainage districts and shall repeal only those laws or parts of laws which are specifically in conflict with this subchapter. It is the intent of the General Assembly that this subchapter shall not modify, affect, or repeal any of the existing levee and drainage district laws of this state, except to the extent the laws conflict with the provisions of this subchapter.
Acts 1971, No. 105, § 9; A.S.A. 1947, § 21-505.9.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 6 - CERTAIN BOARDS OF COMMISSIONERS (§§ 14-120-601 — 14-120-608) › Section 14-120-602 - Applicability

(a)
This subchapter shall not apply to any drainage district or levee district, or combination of districts, which, under present law, are governed by more than five (5) commissioners, nor shall it apply to any such districts governed by commissioners who are elected under existing law.
(b)
Laws concerning all such districts and other laws governing improvement and drainage and levee districts shall continue in full force and effect.
Acts 1971, No. 105, § 1; A.S.A. 1947, § 21-505.2.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 6 - CERTAIN BOARDS OF COMMISSIONERS (§§ 14-120-601 — 14-120-608) › Section 14-120-603 - Determination of number of commissioners

All drainage districts, levee districts, or combinations of such districts shall have either three (3) or five (5) commissioners, the exact number of which shall be determined by the court having jurisdiction of the formation of the district.
Acts 1971, No. 105, § 2; A.S.A. 1947, 21-505.3.
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 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 6 - CERTAIN BOARDS OF COMMISSIONERS (§§ 14-120-601 — 14-120-608) › Section 14-120-604 - Increase in number of commissioners

(a)
The boards of commissioners of drainage districts, levee districts, and combinations of such districts which are now composed of only three (3) members may be increased to five (5) members by order of the court having jurisdiction of such districts in accordance with §
14-120-605
.
(b)
A petition to increase the number of commissioners may be filed with the court having jurisdiction by any interested taxpayer, and the clerk of the court shall give notice of hearing on the petition by publication for two (2) weeks in some newspaper published and having a general circulation in the county and shall further serve notice on the existing commissioners.
(c)
The time and place of hearing on the petition shall be fixed by the court.
Acts 1971, No. 105, § 3; A.S.A. 1947, § 21-505.4.