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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-222 - Assessment roll

(a)
The board of assessors, each for the county it represents, shall make, in a book to be provided by the district for that purpose, a separate assessment of the increased value or betterment, which it is estimated will annually accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property within the boundaries of the district by reason of the construction of the flood control and drainage works provided for in the adopted and authorized project and the perpetual operation and maintenance thereof.
(b)
The assessment roll shall be made by the assessors of the real property in each county 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 upon the assessment roll according to the legal description thereof;
(3)
Railroad rights-of-way, including roadbeds, shall be assessed according to the betterment and increase in value and may be assessed per mile;
(4)
Telegraph and telephone lines, electric power lines, and all other real 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;
(5)
The value of each separate tract or parcel of property, as estimated prior to the construction of the flood control and drainage works provided for in the adopted and authorized project shall be shown in one (1) column; and the increased value thereof, or betterment thereto, estimated to accrue to it annually by reason of the construction of the flood control and drainage works provided for in the adopted and authorized project, and the perpetual operation and maintenance thereof, shall be shown in another column.
Acts 1937, No. 67, § 9, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.2.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-223 - Assessment - Time, certification, and filing

(a)
The assessors shall make their assessment in their respective counties at the time they may be directed to do so 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 1937, No. 67, § 10, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.3.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-224 - Board of assessment and equalization

(a)
When the assessments for each county shall have been filed, the president of the district shall call a meeting of the assessors, to be held at the office of the domicile of the district, to sit as a board of assessment and equalization.
(b)
Thereupon, the president of the board of directors of the district shall cause a notice of the time and place of the meeting to be published once a week for two (2) consecutive weeks in a newspaper in each county which, or a part of which, is embraced in the levee district, calling on all the land, lot, and other property owners, railroad owners, telegraph, telephone, and electric power line owners, or other property owners who should deem themselves aggrieved by reason of the assessment, to appear, on the day named for the holding of the meeting of the board of assessment and equalization, and present their grievances, to the end that any wrongful or erroneous assessment may be corrected.
(c)
After the notice shall have been given, the board of assessment and equalization shall meet at the office of the board of directors at the domicile of the district on the day mentioned in the notice.
(d)
They shall select one (1) of their members as a chairman and another as secretary.
(e)
A stenographer shall take and transcribe all testimony introduced before the board.
(f)
A true and perfect record of its proceedings shall be made and filed as a public record in the office of the district.
(g)
They shall hear complaints of property owners who deem themselves aggrieved and shall adjust any errors or wrongful assessments complained of.
(h)
They shall compare and equalize their assessments and correct the assessment rolls to conform to the equalization.
(i)
Their assessments, as equalized, shall be the assessment of benefits for the purpose of this subchapter, until the next assessment shall be ordered by the board of directors of the district.
(j)
In all meetings of the board of assessors for equalizing purposes, a majority thereof shall be sufficient to constitute a quorum for the transaction of business and the equalization of the assessments.
(k)
The assessors shall receive for their services compensation as the board of directors of the district may deem commensurate.
Acts 1937, No. 67, § 10, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.3.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-225 - Chancery court review of assessment

Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situate, or by the chancery court of the county in which the district has its domicile if the property involved lies in more than one (1) county, by proceeding in the manner provided in §§
14-124-109
-
14-124-113
.
Acts 1937, No. 67, § 11, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.4.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-226 - Tax levy by board to satisfy certain obligations

(a)
The board of directors of any levee district, drainage district, or levee and drainage 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 lands, town lots, blocks, railroads, and tramroads, telegraph and telephone lines, and electric power lines, and all other real property lying within the boundaries of any such district, by reason of the construction and perpetual maintenance and operation of the flood control and drainage works provided for in any projects heretofore adopted and authorized or any projects which may be hereafter adopted and authorized, for the purpose of enabling the district to comply with the provisions of any contract or agreement that it may make with the United States, the United States Secretary of the Army, the Chief of Engineers of the United States Army Corps of Engineers, or any other federal agency under which it may obligate itself:
(1)
To provide, without cost to the United States, all lands, easements, and rights-of-way necessary for the construction of any adopted and authorized project;
(2)
To hold and save the United States free from damages due to the construction of such flood control and drainage works;
(3)
To maintain and operate such flood control and drainage works, after completion, in accordance with regulations prescribed by the United States Secretary of the Army; and
(4)
To perform any and all other requirements which may be imposed on it with respect to the construction of such flood control and drainage works and the perpetual maintenance and operation of those works.
(b)
The tax to be so annually levied on the increased value, or betterment, shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under §§
14-120-223
and
14-120-224
not to exceed two dollars and fifty cents ($2.50) per acre on rural lands.
Amended by Act 2021, No. 267,§ 1, eff. 7/28/2021.
Acts 1937, No. 67, § 12, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.5.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-228 - Collectors

(a)
The qualified and acting tax collectors of the levee district, drainage district, 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 taxes levied under the provisions of this subchapter.
(b)
The collector shall collect the tax herein provided to be levied at the same time and in the same manner as other taxes levied by and for the particular district are collected and shall receive compensation therefor as the board of directors of the district may provide.
Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-229 - 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 for payment of other taxes levied by law for the particular district each year:
(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, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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%) thereon 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, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property situate within the boundaries of the district by a commissioner of the court, after advertisement in the manner and form hereinafter set out.
(d)
It shall not be necessary that the ownership of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property, be alleged in the proceedings.
(e)
The judgment so rendered shall be enforced wholly against the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and other real property, and not against any other property or estate of the owner.
(f)
All or any part of the delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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, and interest. The proceeding shall be a proceeding in rem.
Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-231 - 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 four (4) weeks' publication shall have been made as hereinbefore directed before such 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, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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 land, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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 the tract, and all costs of the proceeding attributable to the tract.
Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-232 - 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 lands as against all persons having any claim to, or interest in, the lands.
(c)
No informality or irregularity in the levying of the tax or in the description or valuation of the lands shall be held a valid defense to the proceedings.
Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-233 - 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, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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 such 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 shall be made to the highest bidder for cash; and
(2)
If no person bids the amount of taxes, penalty, interest, and costs, including a reasonable attorney fee, 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 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-234 - 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, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property the title in fee to the real property against all persons.
Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-235 - Redemption of property - Vacation of decree

Notwithstanding the provisions of §
14-120-234
, the owner of any lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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, the owner of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, at any time within three (3) years after the rendition of the final decree, may file his petition in the same court alleging the payment of the taxes on the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other 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 those lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property lying within the boundaries of the district.
Acts 1937, No. 67, § 14, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.7.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-236 - Tributary tax fund

(a)
The moneys derived from the tax levied under the provisions of this subchapter on the increased value, or betterment, which will accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, by reason of the construction of the flood control and drainage works provided for in the adopted and authorized project, shall be designated as the tributary tax fund.
(b)
These moneys shall be expended for the purposes of:
(1)
Paying the principal and interest indebtedness evidenced by bonds or notes issued by the district as provided in this subchapter; and
(2)
Enabling the district to comply with the obligations imposed upon, and assumed by, the board of directors in contracts and agreements it makes 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 with respect to the construction of the flood control and drainage works as provided for in the adopted and authorized project and the perpetual operation and maintenance thereof under regulations prescribed by the Secretary of the Army; and
(3)
Payment of administrative and operating expenses incurred by the district in the performance of its obligations hereunder.
(c)
The board of directors of the district shall apportion all administrative and operating expenses of the district between the tributary tax fund and the other operating funds of the district in such manner and amounts as the board of directors shall deem reasonable and proper, and shall pay that part of the administrative and operating expenses apportioned to the tributary project from tributary tax funds.
Acts 1937, No. 67, § 20 as added by Acts 1949, No. 249, § 8; 1959, No. 86, § 1; A.S.A. 1947, § 21-809.13.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-237 - Disbursement of funds on vouchers

Disbursement of the funds constituting the tributary compliance fund and the tributary tax fund shall be made on vouchers signed by the president and the secretary of the district.
Acts 1937, No. 67, § 21, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.14.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-238 - 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, lying in one (1) or more counties, to cooperate with the United States of America and fully perform any and all agreements, contracts, or obligations imposed on and assumed by it in the construction of the flood control and drainage works provided for in any adopted and authorized project, and, more especially, to enable the board of directors of the district to acquire, and pay for, lands, rights-of-way, and easements necessary to the construction of flood control and drainage works, to save and hold harmless the United States of America from any damage arising by the construction of flood control and drainage works, and the obligations which will be imposed on it to perpetually operate and maintain the works after the completion of them, as the Secretary of the Army may, by regulation, require, the board of directors of any such levee district or 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 1937, No. 67, § 15, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.8.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-239 - Issuance of bonds - Interest coupons

(a)
Bonds may be sold and negotiated in any market after due advertisement and may be made callable as the board of directors may direct.
(b)
The bonds so issued shall be signed by the president of the board and countersigned by the secretary.
(c)
The bonds shall bear interest at a rate not exceeding an average of three and one-half percent (31/2%) per annum, over the period of the life of the bonds, represented by semiannual coupons.
(d)
The place of payment and the amount of the several installments to be paid each year may be fixed by the board.
(e)
The interest coupons shall be authenticated by the lithographed signature of the president of the board.
Acts 1937, No. 67, § 15, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.8.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-240 - 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, letter, 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. The register shall show when and to whom payment was made, and 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 1937, No. 67, § 16, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.9.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-241 - Bonds - Sale prohibitions - Penalty

(a)
(1)
It is unlawful for the board of directors of any such district, or any officer or member thereof, to sell or dispose of any bonds authorized to be sold under this subchapter at any place other than the domicile of the board; to pledge or deposit any bond or coupon issued under this subchapter as security for the payment of any borrowed money or any debt or obligation of the board or of any other person, firm, or corporation whatever; to appropriate or to use any money arising from the sale of bonds to any use or purpose whatever other than herein expressly provided for; or to sell or negotiate the bonds at less than par, on the basis of bonds bearing interest at three and one-half percent (31/2%) per annum.
(2)
The bonds shall be sold at public auction to the highest bidder at the office of the levee district, drainage district, or levee and drainage district after notice of the sale has been published for three (3) consecutive insertions in two (2) or more newspapers having general circulation in the area affected.
(3)
It is unlawful for the board of directors to pay directly or indirectly any brokerage fee or fiscal agent's fee or enter into any private contract with any person, firm, or corporation agreeing to sell bonds to the person, firm, or corporation or agreeing to pay a fee to the person, firm, or corporation in the event that the person, firm, or corporation is not the successful bidder.
(4)
A person violating this subsection is guilty of a violation and upon conviction shall be subject to a fine of not more than five thousand dollars ($5,000).
(b)
No compensation shall be allowed the treasurer of the district, or any other officer or member of the board of directors of the district, either directly or indirectly, for negotiating the sale of the bonds or paying out the proceeds arising from the sale of those bonds.
Amended by Act 2023, No. 203,§ 22, eff. 8/1/2023.
Acts 1937, No. 67, §§ 17, 19, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, §§ 21-809.10, 21-809.12.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-242 - Use of revenues for bond payment - Lien

(a)
To secure the due and prompt payment of both principal and interest of any bonds issued under the provisions of this subchapter, the entire revenues, or a fractional part thereof as the board deems expedient and necessary, arising from annual taxes to be levied on the increased value or betterment to accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, are 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 and the principal thereof, 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 shall be secured by a lien on all the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and all other 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.
Acts 1937, No. 67, § 18, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.11.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-243 - Nonpayment of bonds - Collection by receiver

(a)
If any bond so issued, or interest coupon thereon, is not paid within six (6) months after its maturity, it shall be the duty of the chancery court of any county within the boundaries of the district, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes then due and thereafter to become due and which are authorized to be levied under the provisions of this subchapter.
(b)
The proceeds of the taxes and collections shall be applied after payment of costs, first, to overdue interest, and then to the payment pro rata of all outstanding bonds issued as provided herein, which are then due and payable. The receiver may be directed by suit to foreclose the lien of the taxes on the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property situate within the boundaries of the district.
(c)
The suits so brought by the receiver shall be conducted in all matters as suits by the board of directors, as herein provided, and with like effect. The decrees and deeds therein shall have the same presumptions in their favor.
(d)
However, the receiver shall be discharged when all such sums have been paid.
Acts 1937, No. 67, § 18, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.11.
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 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-244 - Disposition and use of proceeds from bonds

The proceeds derived from the bonds to be so sold shall be paid to the treasurer of the district and shall be set aside from and not commingled with any other funds of the district, shall be designated tributary compliance funds, and shall be used solely for the purpose of enabling the board of directors of that district to comply with the obligations imposed on and assumed by it in the contracts and agreements made with the United States of America or any other federal agency relating to the construction and perpetual operation and maintenance of the flood control works provided for in the adopted and authorized project.
Acts 1937, No. 67, § 15, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.8.
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 14-120-301 - Legislative determination

It is found and declared as a matter of legislative determination that:
(1)
The construction, operation, and maintenance of those flood control and drainage projects authorized by subchapter 2 of this chapter, as amended, as a separate operation by a levee district or drainage district, or levee and drainage district, from the project for which the district was originally created places an undue burden on the district, causes a duplication of work, and increases the cost of construction, operation, and maintenance; and
(2)
The construction, operation, and maintenance of the projects could best be carried out by consolidation of the flood control or drainage project authorized by subchapter 2 of this chapter, and acts amendatory thereof, with the levee or drainage project, or levee and drainage project for which the district was originally created.
Acts 1961, No. 20, § 1; A.S.A. 1947, § 21-839.
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 14-120-302 - Definition

As used in this chapter, unless the context otherwise requires, "board of directors" includes the board of commissioners or other governing body of a district, as the case may be.
Acts 1961, No. 20, § 19; A.S.A. 1947, § 21-857.
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 14-120-303 - Construction

It is the legislative intent that all provisions of this subchapter shall be liberally and reasonably construed so as to give them full force and effect to the end that the purposes and objectives of this subchapter be fully and expeditiously accomplished.
Acts 1961, No. 20, § 20; A.S.A. 1947, § 21-858.
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 14-120-304 - Subchapter cumulative

This subchapter shall be construed to be cumulative to existing laws relating to levee districts, drainage districts, or levee and drainage districts and shall not repeal any existing law unless the law is in direct conflict herewith. It is the purpose of this subchapter to permit consolidation by any levee district, drainage district, or levee and drainage district of the duties, obligations and purposes for which the district was originally created with those assumed by it under the provisions of subchapter 2 of this chapter and amendments thereto and not to eliminate the method by which levee districts, drainage districts, or levee and drainage districts, may enter 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 regarding the construction, operation, and maintenance of flood control and drainage works within the district.
Acts 1961, No. 20, § 17; A.S.A. 1947, § 21-855.
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 14-120-305 - Construction of levees and drainage works declared conducive to public welfare

(a)
It is found and declared as a matter of legislative determination that the construction of levees, levee foundations, channel rectifications, floodways, reservoirs, spillways, diversions, drainage canals, or other flood control or drainage works by any levee district, drainage district, or levee and drainage district, or by the United States of America, and the perpetual operation and maintenance of the work by the district will be conducive to the public welfare and will result in great betterment and increase in value 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 situate within the boundaries of the district wherein the levee and other flood control and drainage works may be constructed by the levee district or drainage district, or levee and drainage district, or by the United States of America and operated and maintained by that district.
(b)
For the purpose of this subchapter, the amount of the increased value or betterment 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, which are estimated to accrue thereto by reason of the construction of levee and other flood control and drainage works and the perpetual operation and maintenance thereof, shall be ascertained and definitely determined and fixed in the manner provided in §§
14-120-313
and
14-120-314
.
Acts 1961, No. 20, § 7; A.S.A. 1947, § 21-845.
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 14-120-306 - Powers of board of directors

(a)
In order to discharge the obligations for which the district was originally created and those which it assumed under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board of directors of any levee district, or drainage district, or levee and drainage district is authorized and empowered:
(1)
To enter upon, take, and hold any lands, or interests or servitudes therein, whether by purchase, grant, donation, devise, or otherwise that may be deemed necessary and proper for the location, construction, operation, repair, or maintenance of any levee, levee foundation, channel rectification, floodway, reservoir, spillway, diversion, drainage canal, or other flood control or drainage works contemplated to be constructed and thereafter to be perpetually operated and maintained by the district; and
(2)
To take, hold, and acquire flowage and storage rights and servitudes upon, over, and across any land which may be necessary and incident to the construction, operation, repair, and maintenance of any necessary levee, levee foundation, channel rectification, floodway, reservoir, spillway, diversion, drainage canal, or other flood control or drainage works.
(b)
In order that the rights, easements, and servitudes conferred may be acquired, the board of directors of the district is given authority and power to condemn lands or interests therein for such purposes and the authority and power to exercise rights of eminent domain. Condemnation proceedings therefor shall be instituted and conducted in the manner as is now provided in §§
18-15-1001
-
18-15-1010
and provided further damages shall be paid for any easement or flowage right or increased use or servitude on any lands by reason of increasing the amount or depth of water on those lands regardless of whether the lands are protected or unprotected by levees, and those damages shall be in addition to damages set out in §§
18-15-1001
-
18-15-1010
. Any action for taking of property or damaging property as provided in this subchapter or in §§
18-15-1001
-
18-15-1010
shall be commenced within five (5) years from the time the cause of action accrues.
Acts 1961, No. 20, § 3; A.S.A. 1947, § 21-841.
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 14-120-307 - Conveyance of rights-of-way across state lands

The Governor and the Secretary of State are authorized, empowered, and directed to make and execute any and all necessary and proper contracts, easements, deeds, or other instruments in writing, giving, granting, and conveying to the board of directors of that district rights-of-way for levees, levee foundations, channel rectifications, floodways, reservoirs, spillways, diversions, drainage canals, or other flood control or drainage works, and easements for flowage and storage rights over, upon, and across any lands owned by the state which are necessary or required for the construction of levees, levee foundations, channel rectifications, floodways, reservoirs, spillways, diversions, drainage canals, or other flood control or drainage works, provided no such conveyance, contract, donation, or grant shall impair any valid outstanding lien against the lands or any vested private right therein.
Acts 1961, No. 20, § 4; A.S.A. 1947, § 21-842.
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 14-120-308 - Agreements for construction across highways

If any levee, flood control, or drainage work contemplated to be done by any district coming within the provisions of this subchapter is to be constructed upon, over, and across any highways, or highway rights-of-way of this state, the State Highway Commission is authorized, empowered, and directed to make and execute any and all contracts, easements, or other instruments in writing with the board of directors of that district for rights-of-way for levees, levee foundations, channel rectifications, floodways, reservoirs, spillways, diversions, drainage canals, or other flood control or drainage works and flowage and storage rights thereon.
Acts 1961, No. 20, § 5; A.S.A. 1947, § 21-843.
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 14-120-309 - Eminent domain by the United States

(a)
The State of Arkansas agrees that the United States of America, the Secretary of the Army of the United States on behalf of the United States, or any of its agencies thereunto legally authorized:
(1)
Shall be, and each is, fully authorized, empowered, and enabled within this state to exercise the rights of eminent domain and to obtain and acquire property and property rights, flowage rights, rights-of-way, and servitudes or easements, or options therefor, in this state, either by voluntary agreements with the owners thereof or by condemnation proceedings under the laws of the United States in pursuance of authority conferred by law; and
(2)
Upon the filing of any condemnation proceedings, shall have the right to take immediate possession of the property to the extent of the interest sought to be acquired, and proceed with the construction of levees, levee foundations, channel rectifications, floodways, reservoirs, spillways, diversions, drainage canals, or other flood control or drainage works thereon. However, in the event immediate possession is taken as herein provided, adequate provision shall be made for the payment of just compensation to the party or parties entitled thereto. Furthermore, those condemnation proceedings shall be diligently prosecuted in order that compensation shall be promptly ascertained and paid.
(b)
Nothing contained in this section shall be construed in such manner as to relieve any levee district, drainage district, or levee and drainage district from any liability to the owners of property taken or damaged, whether condemnation proceedings are instituted by the United States, or by such district. In any taking by the United States, or any of its agencies, the district shall be liable to the property owner for any damages compensable under existing Arkansas law, whether or not it is compensable under the laws of the United States.
Acts 1961, No. 20, § 6; A.S.A. 1947, § 21-844.