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 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-106 - Board of commissioners

(a)
When the circuit court has established any improvement district, it shall appoint any number of owners of real property within the district, the number to be fixed by the court, to act as commissioners. At least one (1) shall be appointed from each county containing lands embraced in the district.
(b)
Each of these commissioners shall take the oath of office required by Arkansas Constitution, Article 19, § 20, and shall also swear that he will not directly or indirectly be interested in any contract made by the board, and that he will well and truly assess all benefits resulting from the improvement and all damages caused thereby. Any commissioner failing to take the oath within thirty (30) days after his appointment shall have been deemed to decline, and his place shall be filled by the circuit court, if in session, and if not, by the circuit judge.
(c)
All vacancies of the board shall be filled by the circuit court wherein the district was formed or the judge thereof in vacation.
(d)
The board shall select one (1) of their number as chairman, and a majority shall constitute a quorum.
(e)
The commissioners provided for shall receive as compensation the sum of five dollars ($5.00) each day for attending meetings of the board, together with their necessary expenses.
(f)
The board of commissioners shall have the right, power, and authority to:
(1)
Employ attorneys, agents, and personnel as it deems necessary, and fix their respective compensation; and
(2)
Purchase and operate machinery or to contract work required by the federal agency.
Acts 1949, No. 328, § 3; A.S.A. 1947, § 21-1003.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-107 - District use of federal agency plans

The plans prepared by the Chief of Engineers, United States Army Corps of Engineers, or any other federal agency as and when adopted, approved, and authorized by Congress of the United States, shall be the plan of improvement for the district.
Acts 1949, No. 328, § 4; A.S.A. 1947, § 21-1004.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-108 - Assessment of benefits and damages

(a)
The commissioners shall proceed to assess the lands within the district, shall inscribe in a book the description of each tract of land, shall assess the value of the benefits to accrue to each tract by reason of the improvement, and shall enter the assessment of benefits opposite the description.
(b)
The assessment shall embrace not merely the lands, but all property and corporate roads, railroads, tramroads, and other improvements on land that will be benefited by the improvement.
(c)
There shall be placed opposite each tract of land the name of the supposed owner as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment and the commissioners may correct evident errors which occur in the county assessment list.
(d)
The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage will be sustained.
Acts 1949, No. 328, § 5; A.S.A. 1947, § 21-1005.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-109 - Filing of assessment - Notice and hearing - Appeal

(a)
When the assessment is completed, the commissioners shall subscribe the assessment and deposit it with the clerk of the circuit court where the district was organized. The book shall be kept and preserved as a public record, and a list of the lands and assessments in the county shall be filed with the respective circuit clerk and recorder in each of the counties.
(b)
Upon the filing of the assessment the circuit clerk shall give notice of the fact by publication for two (2) weeks in some newspaper in each of the counties in which the lands of the district may be situated.
(c)
The notice shall give a description of the lands assessed for the proposed improvement, and it shall indicate that the owners of the lands, if they desire, may appear before the circuit court on a day therein named and fixed by the clerk and present complaints against the assessment of any lands in the district.
(d)
Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or damages, or deems that the assessment of any lands in the district is inadequate, shall present his complaint to the circuit court on the day named in the notice.
(e)
The court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it, and its findings shall have the force and effect of a judgment, from which an appeal may be taken to the Supreme Court of Arkansas within thirty (30) days, either by the property owner or by the commissioners of the district.
Acts 1949, No. 328, § 6; A.S.A. 1947, § 21-1006.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-110 - Tax levy - Appeal

(a)
The circuit court shall at the same time that the assessment of benefits is confirmed, or any subsequent time when called upon by the commissioners of the district, enter upon its records an order which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of acquiring lands, easements, and rights-of-way and other costs required by the construction of the project by the United States, and the estimated cost to maintain the works after completion, with ten percent (10%) added for unforeseen contingencies.
(b)
The tax shall be paid by the owners of the real property in the district in proportion to the amount of the assessment of benefits thereon. It is to be paid in annual installments not to exceed twenty-five percent (25%) for any one (1) year, as provided in the order.
(c)
The tax so levied shall be a lien upon all real property in the district from the time the tax is levied by the court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the assessment with penalty and cost that may accrue thereon shall have been paid.
(d)
The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within thirty (30) days from the time the assessment has been made by the circuit court, and on appeal the presumption shall be in favor of the legality of the tax.
(e)
The assessment of benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
Acts 1949, No. 328, § 7; A.S.A. 1947, § 21-1007.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-111 - Extension of tax upon books - Collection, delinquency, redemption

(a)
The amount of the tax provided for shall be annually extended upon the tax books of each county where any lands are embraced within the district. The tax shall be collected by the collector of each county in the same manner and within the same time as other state and county taxes, and for his services in making the collection the collector shall receive a commission as is provided by law. The tax shall be paid over to the commissioners of the district by the collector at or before the time he is required by law to make settlement with the county treasurer for county taxes.
(b)
The collection of taxes or installments of special assessments levied under this subchapter and the foreclosure of delinquent taxes or installments of special assessments, sale of lands to satisfy foreclosure decrees, and the periods of redemption provided shall be as is prescribed in Acts 1909, No. 279, as amended, and §§
14-121-426
-
14-121-433
.
Acts 1949, No. 328, § 9; A.S.A. 1947, § 21-1009.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-112 - Board authority to borrow money and issue bonds

The acquisitions of rights-of-way, payment of damages, construction of bridges, maintenance, or any other payment or contribution required of the local interests by the plan of the district may be hastened by the borrowing of money by the board at a rate of interest not exceeding six percent (6%) per annum. The board may issue its negotiable bonds or its negotiable evidences of debt signed by such officers as the members of the board may, by resolution, designate, and the board may pledge all assessments of benefits for the repayment thereof.
Acts 1949, No. 328, § 8; A.S.A. 1947, § 21-1008.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-113 - District rights, powers, and privileges

(a)
Districts organized under this subchapter shall have all the rights, powers, and privileges of drainage districts organized under existing laws and all amendments of those laws, and specifically under Acts 1909, No. 279, as amended.
(b)
However, districts organized under this subchapter shall be limited to the purposes of complying with requirements made of the local interests of drainage, levee, or flood control projects approved and authorized by the Congress of the United States and constructed or partially constructed by the United States Army Corps of Engineers or by other federal agencies.
Acts 1949, No. 328, § 10; A.S.A. 1947, § 21-1010.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-118-101 — 14-118-114) › Section 14-118-114 - Contracts of assurance with federal agencies - Eminent domain

Districts formed under this chapter shall have:
(1)
Full power to enter into contracts of assurance with the federal government or any of its agencies and to do and perform all acts required by that agency in furtherance of the plan of improvement as authorized by the Congress of the United States; and
(2)
The right of eminent domain as provided by law for other levee or drainage districts.
Acts 1949, No. 328, § 11; A.S.A. 1947, § 21-1011.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-201 - Subchapter cumulative

This subchapter shall be cumulative and shall not repeal any existing law, nor shall it be deemed to take from any levee, drainage, or other improvement district any power or right the district now has to enter into and perform any agreement or contract with the United States Army Corps of Engineers or other federal agency.
Acts 1973, No. 264, § 10; A.S.A. 1947, § 21-1023.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-202 - Red River Commission - Creation, powers, and duties

(a)
There is created as a committee of the Arkansas Natural Resources Commission the Red River Commission with the following powers, duties, and responsibilities under this subchapter:
(1)
To cooperate with the appropriate state and federal agencies for the study and planning of needed improvements to and along the main stem of the Red River in Little River County, Hempstead County, Miller County, and Lafayette County, Arkansas;
(2)
To review, study, and examine any plan by the State of Arkansas or the United States Government, or any agency thereof, for the improvement of the main stem of the Red River in Arkansas and to ascertain the nature and purpose of the improvement, the benefits to be expected therefrom, and the necessity, feasibility, and estimated cost thereof;
(3)
To determine the local, nonfederal costs necessary for the construction, operation, and maintenance of any Red River improvement project along and upon the main stem thereof; and
(4)
To delineate the area to be benefited by improvement of the main stem of the Red River.
(b)
If the Red River Commission ceases to exist, all of the powers and responsibilities of the Red River Commission under this section shall automatically transfer to the Department of Agriculture.
Amended by Act 2023, No. 691,§ 54, eff. 7/1/2023.
Acts 1973, No. 264, § 1; A.S.A. 1947, § 21-1014.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-203 - Commission members

(a)
(1)
The Red River Commission shall be composed of eight (8) members, appointed by the Governor as follows: Two (2) who are residents and electors of Little River County, two (2) who are residents and electors of Hempstead County, two (2) who are residents and electors of Miller County, and two (2) who are residents and electors of Lafayette County.
(2)
The Governor's appointments shall be by and with the advice and consent of the Senate.
(b)
Before entering upon commission duties, each member of the commission shall take and subscribe and file in the office of the Secretary of State an oath to support the United States Constitution and the Arkansas Constitution and to faithfully perform the duties of the office upon which he or she is about to enter.
(c)
For each member of the commission, the term of office shall commence on January 15 following the January 14 expiration date, and shall end on January 14 of the seventh year following the year in which the term commenced.
(d)
Any vacancies arising in the membership of the commission for any reason other than expiration of the regular terms for which the members were appointed shall be filled by appointment by the Governor, and to be thereafter effective until the expiration of the regular terms, subject, however, to the confirmation of the Senate.
(e)
Members of the commission shall receive no pay for their services, but whenever the General Assembly shall have appropriated funds to the Arkansas Water Development Fund administered by the Department of Agriculture, they may, upon proper application to the department, be reimbursed for expenses in accordance with §
25-16-901
et seq.
Amended by Act 2023, No. 794,§ 18, eff. 4/12/2023.
Amended by Act 2021, No. 501,§ 2, eff. 7/28/2021.
Acts 1973, No. 264, §§ 2-5; 1975 (Extended Sess., 1976), No. 1035, § 1; A.S.A. 1947, §§ 6-616, 21-1015 -- 21-1018; reen. Acts 1987, No. 862, § 1; 1997, No. 250, § 88.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-205 - Establishment order

(a)
The order of the circuit court establishing the district shall have all of the force and effect of a judgment.
(b)
Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing and creating the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof. Any owner of property in the district may in a like manner appeal from any order refusing to establish the district.
Acts 1973, No. 264, § 7; A.S.A. 1947, § 21-1020.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-206 - District board of commissioners

(a)
When the circuit court has established the improvement district upon the petition of the Red River Commission under this subchapter, it shall proceed for the appointment of a board of commissioners in the same manner as provided by §
14-118-106
.
(b)
The board of commissioners shall have all the rights, powers, authorities, and duties required or necessary for the construction, operation, and maintenance of the improvements set forth in the petition for the establishment of the district and as are provided under and by virtue of the provisions of §§
14-118-106
-
14-118-114
. However, any such board of commissioners shall consist of not less than five (5) members nor more than nine (9) members.
(c)
The term of the initial board members shall be staggered whereas four (4) shall expire one (1) each year for four (4) years, and the remaining members of the board shall have five-year terms.
(d)
Each member shall serve until his successor is appointed and qualified.
(e)
Appointments by the circuit court shall be made upon petition by the commission under this subchapter.
Amended by Act 2023, No. 691,§ 57, eff. 7/1/2023.
Amended by Act 2023, No. 691,§ 56, eff. 7/1/2023.
Acts 1973, No. 264, § 8; A.S.A. 1947, § 21-1021.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-207 - Relocation assistance

The provisions of §§
22-9-701
and
22-9-702
, which provide for public entities to provide assistance and payments to persons displaced by the acquisition of real property in connection with programs and projects wholly or partially financed by federal funds and to do such other acts and follow such procedures and practices as may be necessary to comply with the provisions of Public Law 91-646, shall be applicable to all projects undertaken under the provisions of this subchapter.
Acts 1973, No. 264, § 9; A.S.A. 1947, § 21-1022.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 2 - RED RIVER IMPROVEMENT DISTRICTS (§§ 14-118-201 — 14-118-208) › Section 14-118-208 - Additional powers

(a)
The Red River Commission may receive and use any federal, state or private funds, donations, and grants made available for the development, use and expansion of the Red River.
(b)
The commission may share in costs associated with the Red River Valley Association.
Acts 1997, No. 103, § 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 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-301 - Subchapter cumulative

This subchapter shall be cumulative and shall not repeal any existing law, nor shall it be deemed to take away from any levee, drainage, or other improvement district any power or right that district now has to enter into and perform any agreement or contract with the United States Army Corps of Engineers or other federal agency.
Acts 1983, No. 432, § 10; A.S.A. 1947, § 21-1033.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-302 - Subchapter construction

This subchapter shall be liberally construed to effect its purpose.
Acts 1983, No. 432, § 11; A.S.A. 1947, § 21-1034.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-303 - General rights, powers, and duties not limited

(a)
The enumeration of the specific powers and duties under this subchapter shall not be deemed to be a limitation under the general rights, powers, and privileges conferred by the existing drainage district laws of the State of Arkansas as provided in this subchapter.
(b)
The district proceeding under this subchapter shall have all the powers specified in this subchapter as well as all the powers specified in §§
14-117-101
-
14-117-106
,
14-117-201
-
14-117-209
,
14-117-301
-
14-117-309
,
14-117-401
-
14-117-427
.
Acts 1983, No. 432, § 9; A.S.A. 1947, § 21-1032.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-304 - Preconditions for extension of powers

When an improvement district has been established by order of the circuit court pursuant to the provisions of §§
14-118-101
-
14-118-114
, commissioners for the improvement district have been appointed by order of the circuit court, an assessment of benefits has been made and approved by order of the circuit court in that district, and the project for the improvement of the rivers, tributaries, or streams by the United States with which the improvement district was intended to cooperate has not been completed by the United States and work thereon has ceased, the improvement district may have the additional powers specified in this subchapter by proceeding as provided in this subchapter.
Acts 1983, No. 432, § 1; A.S.A. 1947, § 21-1024.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-305 - Petition to acquire powers of drainage district - Notice - Hearing - Order - Appeal

(a)
The board of commissioners of such an improvement district, by resolution adopted by a majority of the members thereof, may determine that the improvement district should have those rights, powers, and privileges of drainage districts organized under the existing laws of this state and all amendments thereof and specifically under §§
14-120-601
-
14-120-608
,
14-121-101
-
14-121-105
,
14-121-201
-
14-121-208
,
14-121-301
-
14-121-305
,
14-121-307
-
14-121-314
,
14-121-401
-
14-121-412
,
14-121-420
-
14-121-433
,
14-121-440
-
14-121-443
,
14-121-501
-
14-121-504
,
14-121-602
-
14-121-607
,
14-121-701
-
14-121-706
,
14-121-801
-
14-121-811
,
14-121-1001
-
14-121-1009
, and
14-123-313
, inclusive, and upon the adoption of the resolution may petition the circuit court by order of which the district was created for such powers.
(b)
Upon the filing of the petition, the petition shall be presented to the judge of the circuit court, either in term or vacation, and the court shall make an order directing the clerk of the circuit court in which the petition is filed to give notice by publication for two (2) weeks in some newspaper or newspapers published and having a general circulation in each of the counties embraced within the boundaries of the improvement district, calling upon all persons owning property therein to appear before the court on some day to be fixed by the court and to show cause in favor of or against the enlargement of powers of the district.
(c)
At the time named in that notice, the circuit court shall meet and hear all property owners within the district who wish to appear and advocate or resist the enlargement of powers of the district. If the court finds and deems it to be in the best interest of the owners of real property within the district that the powers thereof shall be enlarged as herein provided, it shall make an order upon its records granting to the district the powers herein specified.
(d)
The order of the circuit court enlarging the powers of the district shall have all the force and effect of a judgment.
(e)
Any owner of real property within the district may appeal from the judgment within thirty (30) days after the judgment has been made, but if no appeal is taken within that time, the judgment authorizing the enlargement of the powers of the district shall be deemed conclusive and binding upon all of the property within the bounds of the district and upon the owners thereof. Any owner of property in the district or the board of commissioners may within a like manner appeal from an order refusing to enlarge the powers thereof.
Acts 1983, No. 432, § 2; A.S.A. 1947, § 21-1025.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-306 - Extension of powers - Purpose

(a)
By the order of the circuit court, the powers of the improvement district shall be enlarged and extended to embrace all the powers, rights, and privileges of drainage districts organized under the existing laws of the State of Arkansas and all amendments to the existing laws and, specifically, under Acts of 1909, No. 279, as amended.
(b)
The purpose of this extension of powers shall be to complete the improvements contemplated by the act of Congress and the plans of the United States Army Corps of Engineers, which were filed with and made a part of the petition for the establishment of the improvement district under subchapter 1 of this chapter, which plans constitute the plan of improvement of the district under the provisions of subchapter 1.
Acts 1983, No. 432, § 3; A.S.A. 1947, § 21-1026.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-307 - Assessment of benefits and damages

(a)
(1)
Upon the order granting the enlarged powers, the commissioners of the improvement district may determine to proceed to assess the lands in the district for the purpose of carrying out the plans of improvement as adopted in the order creating the district.
(2)
Thereupon, the commissioners shall:
(A)
Proceed to assess the lands within the district;
(B)
Inscribe in a book the description of each tract of land;
(C)
Assess the value of the benefits to accrue to each tract by reason of the improvement; and
(D)
Enter the assessment of benefits opposite the description.
(3)
The assessment shall embrace not merely the lands but all property and corporate roads, railroads, tramroads, and other improvements on land that will be benefited by the improvement. There shall be placed opposite each tract of land the name of the supposed owner as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. The commissioners may correct any evident error which occurs in the county assessment list.
(b)
The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage will be sustained.
Acts 1983, No. 432, § 4; A.S.A. 1947, § 21-1027.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-308 - Filing of assessment - Notice

(a)
When the assessment is completed, the commissioners shall subscribe the assessment and deposit it with the clerk at the circuit court where the district was organized. The book shall be kept and preserved as a public record, and a list of the lands and assessments in the county shall be filed with the respective circuit clerk and recorder in each of the counties.
(b)
Upon the filing of the assessment, the circuit clerk shall give notice of the fact by publication two (2) weeks in some newspaper in each of the counties in which the lands of the district may be situated. The notice shall give a description of the lands assessed for the proposed improvement. The owners of the lands, if they desire, may appear before the circuit court on a day therein named and fixed by the clerk and present complaints, if they have any, against the assessment of any lands in the district.
Acts 1983, No. 432, § 5; A.S.A. 1947, § 21-1028.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-309 - Hearing of complaints against assessment - Appeal

(a)
Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any lands in the district is inadequate shall present his complaint to the circuit court on the day named in the notice.
(b)
The court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it.
(c)
The court's findings shall have the force and effect of a judgment, from which an appeal may be taken to the Supreme Court of Arkansas within thirty (30) days, either by the property owner or by the commissioners of the district.
Acts 1983, No. 432, § 5; A.S.A. 1947, § 21-1028.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-310 - Assessment order - Lien - Appeal

(a)
The circuit court, at the same time that the assessment of benefits is confirmed or any time when called upon by the commissioners of the district, shall enter upon its records an order which shall have all the force of a judgment, providing that:
(1)
There shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of acquiring lands, easements, and rights-of-way and other costs required by the construction of the project by the United States, the estimated cost to complete the improvements, and the estimated cost to maintain the works after completion, with ten percent (10%) added for unforeseen contingencies;
(2)
The tax shall be paid by the owner of the real property in the district in proportion to the amount of the assessment of benefits thereon and which is to be paid in annual installments, not to exceed twenty-five percent (25%) for any one (1) year, as provided in the order. The tax so levied shall be a lien upon all real property in the district from the time the tax is levied by the court, shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created, and shall continue until the assessment with penalty and cost that may accrue thereon shall have been paid.
(b)
The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within thirty (30) days from the time the assessment has been made by the circuit court. On appeal, the presumption shall be in favor of the legality of the tax.
Acts 1983, No. 432, § 6; A.S.A. 1947, § 21-1029.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-311 - Payment of assessment - Interest

The assessment of benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
Acts 1983, No. 432, § 6; A.S.A. 1947, § 21-1029.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-312 - Board authority to borrow money and issue bonds

(a)
In order to hasten the work, the board may borrow money at a rate of interest not exceeding the maximum rate prescribed by the Constitution of the State of Arkansas at the time of issuance. The board may issue negotiable bonds therefor signed by the members of the board and may pledge all assessments for the repayment thereof.
(b)
It may also issue to contractors to do the work as negotiable evidences of debt, bearing interest not exceeding the lawful rate of interest prescribed by the Constitution of the State of Arkansas.
(c)
No bonds issued under the terms of this subchapter shall run for more than thirty (30) years. All issues of bonds shall be divided so that a portion thereof may mature each year as the assessments are collected, or they may all be made payable at the same time, with proper provision for a sinking fund.
Acts 1983, No. 432, § 7; A.S.A. 1947, § 21-1030.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 118 - IMPROVEMENT DISTRICTS FOR RIVERS (§§ 14-118-101 — 14-118-313) › Subchapter 3 - EXTENSION OF IMPROVEMENT DISTRICT POWERS (§§ 14-118-301 — 14-118-313) › Section 14-118-313 - Units of construction

(a)
If, in the preparation of the final work plan, it is determined by the board that the location and character of the works of improvement are so varied that it would be impractical to let contracts on all of them in the same year or if funds would not be available for all of them in the same year, the final work plan may be segregated and divided into one (1) or more units of construction constituting any work or group of works proposed in the final work plan which can be constructed and operated as a feasible unit alone and which can also be operated economically and in conjunction with other proposed works in the plan.
(b)
The final work plan shall indicate the area included in each unit of construction and establish each such area as a separate construction area, set forth a percentage or portion of the total project costs allocated to each construction area, and delineate the lands in each construction area which, on the basis of preliminary estimates, would derive some benefits from the works of improvement to be installed therein.
(c)
Each construction area shall be appropriately identified by name and number, such as "Construction Area No. ..............."
(d)
The determination of the board that the works are approved and proposed in the final work plan, even though divided into units of construction, do not lack unity or singleness of purpose and that the works in each unit of construction confer some benefit on the lands therein shall be final and conclusive.
(e)
The board of commissioners shall have authority to let contracts for carrying out the works of improvement on a construction area basis and to borrow money and issue notes or bonds and assess benefits and damages on a construction area basis.
(f)
A separate assessment book shall be prepared and maintained for each construction area.
(g)
The tax levied to secure and repay notes or bonds shall be limited to and be a lien only on the lands located within each construction area found to be benefited by the works installed at the construction area, and that fact shall be indicated on the face of the bonds or notes.
(h)
All published notices with respect to the assessment of benefits and damages and the borrowing of money and issuance of notes and bonds shall list the lands according to the construction area in which they are located.
Acts 1983, No. 432, § 8; A.S.A. 1947, § 21-1031.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-101 - Title

This chapter shall be known and cited as "The Water Improvement District Accounting Law of 1973."
Acts 1973, No. 211, § 1; A.S.A. 1947, § 21-2201.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-102 - Bank accounts

(a)
All water improvement districts of this state shall establish and maintain commercial bank accounts for the deposit of all funds received.
(b)
The accounts shall be established and maintained in the name of the water improvement district.
Acts 1973, No. 211, § 2; A.S.A. 1947, § 21-2202.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-103 - Deposit of funds

All funds received by a water improvement district of this state shall be deposited in total in such bank accounts as prescribed by §
14-119-102
.
Acts 1973, No. 211, § 3; A.S.A. 1947, § 21-2203.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-104 - Prenumbered receipts

(a)
All items of income are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment. However, the use of prenumbered receipts shall not be required for receipting revenues derived from the sale of water to individual consumers where the income is determined by periodic readings of meters and the individual consumer is billed for such water by means of a water bill, part of which must be returned by the consumer with his remittance.
(b)
In the use of prenumbered receipts, the following minimum standards shall be met:
(1)
Receipts are to be prenumbered by the printer and a printers' certificate obtained and retained for audit purposes. The certificate shall state the date printing was done, the numerical sequence of receipts printed, and the name of the printer;
(2)
The prenumbered receipts shall contain the following information for each item receipted:
(A)
Date;
(B)
Amount of receipt;
(C)
Name of person or company from whom money was received;
(D)
Purpose of payment;
(E)
Fund to which receipt is to be credited;
(F)
Signature of employee receiving money;
(3)
The original receipt should be given to the party making payment. One (1) duplicate copy of the receipt shall be maintained in numerical order in the receipt books and made available to the auditors during the course of annual audit. Additional copies of the receipt are optional with the district's office and may be used for any purposes they deem fit.
(c)
The use of mechanical receipting devices, which accomplish the same purpose as prenumbered receipts, is acceptable and is encouraged where such equipment is utilized.
Acts 1973, No. 211, § 4; A.S.A. 1947, § 21-2204.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-105 - Prenumbered checks

(a)
All disbursements of water improvement district funds, except as noted in §
14-119-106
, are to be made by prenumbered checks drawn upon the bank account of that district. Such checks shall be of the form normally provided by commercial banking institutions and shall contain as a minimum the following information:
(1)
Date of issue;
(2)
Check number;
(3)
Payee;
(4)
Amount both in numerical and written form;
(5)
Signature of authorized disbursing officer of the water improvement district.
(b)
The district shall maintain printers' certificates as to the numerical sequence of checks printed.
Acts 1973, No. 211, § 5; A.S.A. 1947, § 21-2205.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-106 - Petty cash funds

(a)
Water improvement district officers are permitted to establish petty cash funds so long as the funds are maintained on the basis set forth in this section.
(b)
The establishment of a petty cash fund must be approved by the board of directors.
(c)
In establishing such a fund, a check is to be drawn payable to "petty cash."
(d)
That amount may be maintained in the district's office for the handling of small expenditures for items such as postage, light bulbs, delivery fees, etc.
(e)
A paid-out slip is to be prepared for each item of expenditure from that fund and signed by the person receiving the moneys.
(f)
These paid-out slips shall be maintained with the petty cash.
(g)
When the fund becomes depleted, the district's official may then draw another check payable to "petty cash" in an amount which equals the total paid-out slips issued. At that time, the paid-out slips shall be removed from the petty cash fund and utilized as invoice support for the check replenishing petty cash.
Acts 1973, No. 211, § 6; A.S.A. 1947, § 21-2206.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-108 - Fixed asset records

(a)
All water improvement districts shall establish and maintain, as a minimum, listing of all fixed assets and equipment owned by or under the control of their district. The listing shall contain as a minimum:
(1)
Property item number, if used by the district;
(2)
Brief description;
(3)
Serial number, if available;
(4)
Location of property;
(5)
Vendor purchased from and the date of acquisition;
(6)
Cost of property.
(b)
In lieu of maintaining the list, the district may maintain an index card system for accounting for fixed assets and equipment. The index card system must contain the above information for each unit of property owned or under the control of the district.
(c)
Such fixed asset and equipment records shall constitute a part of the general records of the office and accordingly shall be made available for utilization by the auditor at the time of audit.
Acts 1973, No. 211, § 8; A.S.A. 1947, § 21-2208.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-109 - Cash receipts journal

(a)
All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.
(b)
The journal shall consist of columnar paper and have sufficient columns to provide for the recording of:
(1)
Date;
(2)
Person moneys received from;
(3)
Prenumbered receipt number;
(4)
Total amount received;
(5)
Additional columns as deemed necessary by the district for proper classification.
Acts 1973, No. 211, § 9; A.S.A. 1947, § 21-2209.
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 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-110 - Cash disbursements journal

(a)
All water improvement districts of this state shall establish and maintain as a minimum a cash disbursements journal for recording and classifying cash disbursements.
(b)
The journal shall consist of columnar paper and shall have sufficient columns to provide for the recording of:
(1)
Date;
(2)
Payee;
(3)
Check number;
(4)
Amount check was written for;
(5)
Additional columns for the classification of expenditures according to major expense categories such as:
(A)
Salaries;
(B)
Supplies;
(C)
Maintenance;
(D)
Etc.
Acts 1973, No. 211, § 10; A.S.A. 1947, § 21-2210.