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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-305 - Canvass of votes - Declaration of result - Contest

(a)
If it is more than ten (10) days until a regular term of the court after the election is held, the judge of the county court shall hold a special term of the court within ten (10) days of the election, at which the returns shall be opened by the court and clerk, who shall constitute the board of canvassers to canvass the votes at the election and declare the result.
(b)
The three (3) persons having the highest number of votes in the district for directors shall compose the board of levee directors for the district.
(c)
The three (3) persons having the highest number of votes for assessors shall compose the board of assessors of the district.
(d)
The court shall cause an order to be entered on the minutes of the court reciting the election and the names of the persons so found to be elected to the offices and shall give to each of the persons a certificate of his election, attested by the clerk and the seal of the court.
(e)
In case any person voted for at the election shall contest the election of either of the officers, he shall commence proceedings within ten (10) days after the result of the election is declared by the court. The contest shall be conducted in the same manner and governed by the same laws as are prescribed for contesting the election of constable.
Acts 1879, No. 78, § 4, p. 117; C. & M. Dig., §§ 6818-6820; Pope's Dig., §§ 4544-4546; A.S.A. 1947, § 21-606.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-306 - Oath - Terms of office

(a)
All directors and assessors elected under the provisions of this act shall, before they enter upon the discharge of their duties, take and subscribe the oath required by Arkansas Constitution, Article 19, § 20.
(b)
They shall each hold their office for three (3) years and until their successors are elected and qualified.
(c)
After the first election, the county court shall designate one (1) director and one (1) assessor to hold office for one (1) year, and one (1) of each to hold office for two (2) years, and one (1) of each for three (3) years, and thereafter one (1) of each of the officers shall be elected by the landholders of the district on the first Monday of May of each year.
(d)
The directors and assessors shall hold their offices until the first Monday in May after the expiration of one (1) year from their first election.
Acts 1879, No. 78, § 17, p. 117; C. & M. Dig., §§ 6839, 6840; Pope's Dig., §§ 4565, 4566; A.S.A. 1947, § 21-608.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-307 - Vacancies

Should a vacancy occur in the board of directors or assessors during the term for which they are elected, the county court shall order an election to fill the vacancy, notice of which election shall be given by posting written or printed handbills in at least twenty (20) public places in the district ten (10) days immediately prior to holding the election.
Acts 1889, No. 26, § 5, p. 27; C. & M. Dig., § 6833; Pope's Dig., § 4559; A.S.A. 1947, § 21-610.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-308 - Powers and duties

The board of directors shall:
(1)
Have the exclusive control and supervision of the levees in their district; and
(2)
Make all necessary rules for their protection.
Acts 1889, No. 26, § 7, p. 27; C. & M. Dig., § 6835; Pope's Dig., § 4561; A.S.A. 1947, § 21-614.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-309 - Records and reports

The board of directors shall keep a record of their proceedings as well as a record of all the meetings of the district and shall, at the annual meeting on the first Monday of May in each year, report to the electors of the district an itemized statement, under oath, of the receipts and expenditures of the year preceding, which report they shall also cause to be published in some newspaper printed and published in the county, if any exists.
Acts 1889, No. 26, § 6, p. 27; C. & M. Dig., § 6834; Pope's Dig., § 4560; A.S.A. 1947, § 21-613.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-310 - Treasurer

(a)
The board of directors shall at their annual meeting on the first Monday in May, or as soon thereafter as practicable, elect a treasurer for the levee district, whose term of office shall continue until the first Monday in the following May or until his successor is duly elected and qualified.
(b)
The treasurer shall give such bond and receive such compensation as from time to time may be fixed by the board of directors.
(c)
The treasurer of any levee district shall be custodian of all funds of the district and shall cause to be made and filed with the board of directors or commissioners of the district a sufficient bond, conditioned on the faithful performance of his duties, and to render full accountability, which bond shall be written in some surety company authorized to do business in the State of Arkansas and approved by the board or its finance committee, the expense of which is to be paid by the district.
(d)
The treasurer shall not be construed to be an insurer of the funds of the district and shall not be liable on the bond except for his failure to pay over or account for funds in his possession. The receipt of any funds by any depository of the district shall release the treasurer from any liability therefor unless and until the funds shall thereafter be paid to him by the depository.
Acts 1897, No. 8, § 6, p. 8; C. & M. Dig., § 6845; Acts 1934 (3rd Ex. Sess.), No. 5, § 4; Pope's Dig., §§ 4571, 4575; A.S.A. 1947, §§ 21-615, 21-618.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-311 - Warrants - Employment and supervision of laborers

(a)
The board of levee directors shall draw warrants on the treasurer of the district to pay for work done on the levees, which shall be paid by the treasurer in the order of presentation.
(b)
The board of levee directors shall:
(1)
Have charge of all the public levees in their districts;
(2)
Keep the public levees in repair; and
(3)
For this purpose, have power to employ and superintend laborers.
Acts 1879, No. 78, § 22, p. 117; 1887, No. 86, § 9, p. 132; C. & M. Dig., § 6844; Pope's Dig., § 4570; A.S.A. 1947, § 21-619.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-312 - Determination of necessary work - Survey and report

(a)
It shall be the duty of the board of directors to determine what work is necessary to be done, or levees to be constructed, to protect their district from overflow.
(b)
They shall cause accurate surveys of all work deemed necessary by them and accurate estimates and calculations, to be made by some suitable and competent engineer or other person, who shall make a written report thereof, showing the amount, character, and kind of work, the exact location thereof, and the probable cost thereof, and return the report with all plans and specifications to the board of directors.
Acts 1879, No. 78, § 6, p. 117; C. & M. Dig., § 6822; Pope's Dig., § 4548; A.S.A. 1947, § 21-620.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-313 - Ownership of timber on right-of-way

The ownership of timber located on the right-of-way of any levee district, embracing lands in four (4) or more counties, shall be vested in the board of directors of the district. The board may use, sell, or dispose of the timber as it deems best.
Acts 1979, No. 67, § 1; A.S.A. 1947, § 21-522.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-314 - Depositories for funds

(a)
The board of directors or commissioners of any levee district organized under general or special laws, which is or may be hereafter authorized to select depositories for the funds of the district, shall select the depositories at the time, in the manner, and for the term as is required by existing statutes.
(b)
However, in the event the depositories so selected cannot or do not provide the security required by law in an amount sufficient to provide protection for all the funds of the district, the board of directors or commissioners are authorized to select additional depositories without advertising for bids, which depositories may be located outside the district and within or without the State of Arkansas. The additional depositories shall be required to provide the security required by law for deposits of improvements districts.
Acts 1934 (3rd Ex. Sess.), No. 5, § 2; Pope's Dig., § 4573; A.S.A. 1947, § 21-616.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-315 - Interest on deposits

The rate of depository interest to be paid by the depositories selected in accordance with §
14-123-314
and by those depositories selected in accordance with existing laws shall be such as, in the opinion of the board of directors or commissioners, is consistent with the security given and for the best interests of the district. However, if the board is unable to secure any interest on its deposits, then it is authorized to make such deposits without interest.
Acts 1934 (3rd Ex. Sess.), No. 5, § 3; Pope's Dig., § 4574; A.S.A. 1947, § 21-617.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 3 - BOARD OF DIRECTORS OR ASSESSORS (§§ 14-123-301 — 14-123-316) › Section 14-123-316 - Compensation of directors, assessors, employees, etc

(a)
The directors and assessors shall each receive the sum of up to fifty dollars ($50.00) per day for attending meetings of the board and while actually and necessarily engaged in the performance of their duties under this act.
(b)
The directors shall be authorized to employ an engineer at a price not to exceed one hundred fifty dollars ($150) per month while actually engaged in the performance of his or her duties.
(c)
The board of directors or board of commissioners of levee districts organized under general laws or special acts shall have the power to fix the amount of compensation to be paid to the officers and employees of the district who are required to devote all their time to the performance of the duties of their office or employment.
Acts 1879, No. 78, § 19, p. 117; 1909, No. 231, § 2, p. 696; C. & M. Dig., § 6842; Pope's Dig., § 4568; Acts 1943, No. 49, § 1; A.S.A. 1947, §§ 21-611, 21-612; Acts 2011, No. 187, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-401 - Assessment of lands

Assessors shall:
(1)
Assess the value of lands in the district subject to overflow and benefited by the work, having reference to the value of the land without the work, and the value thereof as benefited by work; and
(2)
Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.
Acts 1879, No. 78, § 7, p. 117; C. & M. Dig., § 6823; Pope's Dig., § 4549; A.S.A. 1947, § 21-621.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-402 - Entry of land on assessment book

(a)
The lands shall be entered upon the books in convenient subdivisions, as surveyed by the federal government, with appropriate columns showing the names and residences of owners of the land, and of any person holding recorded liens or encumbrances thereon, if known to the assessors.
(b)
The following shall also be recorded on the assessment book: The number of acres cleared or uncleared, as nearly as the assessors can ascertain, without measurement; the value thereof as assessed by them without the work; and the value thereof as improved by the work.
(c)
No error in the description of the lands shall invalidate the assessment if sufficient description is given to ascertain where the land is situated.
Acts 1879, No. 78, § 7, p. 117; 1887, No. 86, § 2, p. 132; C. & M. Dig., § 6824; Pope's Dig., § 4550; A.S.A. 1947, § 21-622.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-403 - Notice of landholders' meeting

The board of directors shall then call a meeting of all the landholders of the district at some place convenient to some part of the work and shall give at least five (5) days' notice of the time and place of the meeting, by written or printed handbills put up in ten (10) public places in the district, that the estimates of the surveyor and the list of the assessors will be submitted to the meeting for action, and requiring the owner of the lands and the holders of any lien thereon to show cause at the meeting why the lands shall not be assessed with their proportional part of the cost of the work.
Acts 1879, No. 78, § 8, p. 117; C. & M. Dig., § 6825; Pope's Dig., § 4551; A.S.A. 1947, § 21-623.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-404 - Landowners' meeting - Levy of tax - Issuance of evidence of indebtedness

(a)
At the landowners' meetings the reports and estimates of the engineers, the assessments of the assessors, and an estimate of the probable cost of the work shall be laid before the landowners present. If a majority of the landowners present, either in person or by proxy, shall vote in favor of the work, it shall be the duty of the board of directors to cause the levee to be constructed in accordance with the reports and estimates of the engineers, as nearly as may be.
(b)
To that end the board of directors shall have power and authority to levy a tax upon the betterment estimated to accrue to the lands by reason of the work, sufficient to pay the cost thereof, which the tax may be paid as a whole or in such annual installments as the board of directors may decide.
(c)
When the assessment shall be payable in annual installments, the treasurer of the district shall collect each year only the annual installments due for the year and any delinquent installments.
(d)
The board of directors may issue interest-bearing evidences of indebtedness or bonds which may be either negotiable or nonnegotiable, and in such form and bearing interest at such rate or rates, and payable at such time or times as the board of directors may by resolution declare.
(e)
To secure the prompt payment thereof, the board may pledge the property and revenue of the district, provided the total indebtedness shall not exceed the estimated betterment to accrue to the land by reason of the work.
Acts 1879, No. 78, § 9, p. 117; 1887, No. 86, § 3, p. 132; 1895, No. 26, § 1, p. 30; 1909, No. 231, § 1, p. 696; C. & M. Dig., § 6826; Pope's Dig., § 4552; Acts 1981, No. 425, § 25; A.S.A. 1947, § 21-624.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-405 - Letting of work

If it shall be decided at the meeting, in the manner aforesaid, to do the work, the directors shall proceed to let the work out to the lowest and best bidder. However, the directors shall have the right to reject all bids if the bids shall be deemed too high.
Acts 1879, No. 78, § 9, p. 117; C. & M. Dig., § 6827; Pope's Dig., § 4553; A.S.A. 1947, § 21-625.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-406 - Bond of contractors

The contractors shall give bond to the directors in a sum sufficient to secure the prompt execution of their contract, conditioned to pay any damages which shall result to the landholders of the district from a failure to perform their contracts or by reason of a negligent performance of the contract.
Acts 1879, No. 78, § 11, p. 117; C. & M. Dig., § 6828; Pope's Dig., § 4554; A.S.A. 1947, § 21-626.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-407 - Execution of work - Acceptance

The work shall be done by contractors, under the supervision of the board of directors or any engineers to be selected by them and, when completed, if performed according to the terms of their contract and the plans and specifications submitted to the meeting of landholders, shall be received and accepted by the board of directors.
Acts 1879, No. 78, § 12, p. 117; C. & M. Dig., § 6829; Pope's Dig., § 4555; A.S.A. 1947, § 21-627.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-408 - Assessment for cost of work - Revision and delivery of lists

(a)
The board of assessors shall:
(1)
Make an assessment of the cost of the work upon the lands situated in the district benefited by the work and reported to the meeting of landholders upon the value of the lands as increased by the work; and
(2)
Also make a list of the lands as assessed, showing the owners' names, the description of the land, the number of acres, the valuation thereof as increased by the work, and the amounts of the assessments thereon.
(b)
The assessors and board of directors shall then go carefully over the list, descriptions, and valuations and make all necessary corrections in the description of the lands assessed, adding to the list any lands omitted and striking out any lands improperly assessed.
(c)
Notice of the time and place of the revision shall be given by written or printed handbills posted in ten (10) public places in the district for ten (10) days prior thereto. At that time any person feeling himself aggrieved by the assessment may appear and have his complaint heard and considered by the board of directors.
(d)
The assessors shall make alterations and corrections in the list ordered by the board and shall then file the list in the clerk's office of the county court of the county. They shall also make a separate list thereof and deliver the separate list to the treasurer of the district. Both lists shall be signed by the assessors. For the purpose of ascertaining the description of any lands embraced in the district, the assessors and the owners of the land shall be governed by and subject to the provisions of §
26-26-717
.
Acts 1879, No. 78, § 13, p. 117; 1887, No. 86, § 4, p. 132; 1889, No. 26, § 2, p. 27; 1897, No. 8, § 1, p. 8; C. & M. Dig., § 6830; Pope's Dig., § 4556; A.S.A. 1947, § 21-628.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-409 - Assessments as lien - Interest on delinquent assessments - Correcting errors

(a)
The assessments shall be a lien on all the lands of the district, in the nature of a mortgage, and shall bear interest at the rate of six percent (6%) per annum after thirty (30) days from the filing of the assessments in the county clerk's office, and until paid.
(b)
If at any time before judgment, in any foreclosure proceeding brought to enforce the lien, it shall appear that an error has been made in the description of any of the lands embraced in the assessment or lists, the error shall be at once corrected, and the correction shall have the effect in all respects as if the error had not existed.
Acts 1879, No. 78, § 13, p. 117; 1887, No. 86, § 5, p. 132; 1889, No. 26, § 3, p. 27; C. & M. Dig., § 6831; Pope's Dig., § 4557; A.S.A. 1947, § 21-629.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-410 - Assessment of omitted lands

(a)
If, for any cause, any of the lands in any district now existing, or hereafter formed, has not been assessed or subjected to its proportional share of any work voted to be done, or to the annual tax provided in §
14-123-419
, it shall be the duty of the assessors to at once make out and present lists to the board of directors, who shall examine the lists. They shall proceed to hear and determine all complaints respecting the lists, after notice to the owners as provided in §
14-123-408
.
(b)
The list shall then be filed in the clerk's office and with the board of directors, as provided in §
14-123-408
, and shall constitute a lien on the lands to be enforced as if originally assessed as herein provided in this chapter.
Acts 1889, No. 26, § 4, p. 27; C. & M. Dig., § 6832; Pope's Dig., § 4558; A.S.A. 1947, § 21-630.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-411 - Payment of assessments - Effect of delinquency

(a)
When the assessment list is delivered to the treasurer, he shall proceed immediately to collect the assessments.
(b)
If the assessments are not paid within thirty (30) days, a penalty of ten percent (10%) shall at once attach for the delinquency. The board of directors shall enforce the collection of the whole by chancery proceedings in a court of the county having chancery jurisdiction in which the lands are situated. The court shall give judgment against the persons claiming to be the owners of the land, if known to the board, for the amount of the assessment, the penalty of ten percent (10%), interest on the assessment from the end of the thirty (30) days allowed for the collection thereof at the rate of six percent (6%) per annum, and all costs of the proceedings.
(c)
If the ownership of delinquent lands is unknown to the board, the lands may be proceeded against as set forth in this section for the collection of the assessments, penalty, interests, and costs due thereon, as being owned by unknown owners.
(d)
The judgment shall provide for the sale of the delinquent lands for cash, by commissioner of the court, after advertisement as set out in this section.
(e)
The proceedings and judgment shall be in the nature of proceeding in rem, and it shall be immaterial that the ownership of the lands may be incorrectly alleged in the proceedings.
(f)
The judgment shall be enforced wholly against the land and not against any other property or estate of the defendant.
(g)
All or any part of the delinquent lands in any levee district in one (1) county may be included in one (1) suit instituted for the collection of the delinquent assessments, etc., as aforesaid, and all delinquent owners of the land, including those unknown as aforesaid, may be included in the one (1) suit as defendant.
Acts 1879, No. 78, § 14, p. 117; 1887, No. 86, § 6, p. 132; 1897, No. 8, § 2, p. 8; C. & M. Dig., § 6836; Pope's Dig., § 4562; A.S.A. 1947, § 21-631.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-414 - Trial date - Continuance

(a)
The suit shall stand for trial at the first term of the court after complaint may be filed, if four (4) weeks in the case of a nonresident or unknown defendant as set out in §
14-123-413
, or twenty (20) days in the case of resident defendants as set out in §
14-123-413
, shall expire either before the first day of the term or during the term of the court to which the suits are brought, respectively, unless a continuance is granted for good cause shown within the discretion of the court.
(b)
Continuances for good cause shown may be granted as to a part of the lands of defendants without affecting the duty of the court to dispose finally of the others as to whom no such continuances may be granted.
Acts 1879, No. 78, § 14, p. 117; 1887, No. 86, § 6, p. 132; 1897, No. 8, § 2, p. 8; C. & M. Dig., § 6836; Pope's Dig., § 4562; A.S.A. 1947, § 21-631.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-415 - Decree - Sale of land

(a)
In all cases where notice has been properly given as set out in §
14-123-413
and where no answer has been filed, or, if filed and the cause decided for the plaintiff, the court by its decree shall:
(1)
Grant the relief as prayed in the complaint;
(2)
Direct the commissioner to sell the land described in the decree at the courthouse door of the county wherein the decree is entered, at public outcry, to the highest bidder for cash in hand, after having first advertised the sale weekly for two (2) weeks, consecutively, in some newspaper published in the county, if there is one. If no newspaper is published in the county, then the advertisement shall be published in some newspaper of an adjoining county. The advertisement may include all the lands described in the decree.
(b)
If all of the lands be not sold on the day as advertised, the sale shall be continued from day to day until completed.
(c)
The commissioner shall by proper deeds convey to the purchasers the lands so sold, and the titles to the lands shall thereupon become vested in the purchasers as against all others whomsoever, saving to infants and insane persons having no guardians or curators, but who now have the rights by law to appear and except to the proceedings within twelve (12) months after their disabilities are removed.
(d)
In any case where lands are offered for sale by the commissioner as provided by this act, and the sum of the assessment due, together with interests, costs, and penalty, is not bid for the lands, the commissioner shall bid the lands off in the name of the plaintiff levee district, bidding therefor the whole amount due as aforesaid, and shall execute his deed therefor, as in all other cases under this act, conveying the lands to the plaintiff levee district. The deed, when duly executed in conformity with the provisions of this act and recorded shall be received as evidence in all cases showing an indefeasible title in the purchasers, unassailable either in law or equity.
Acts 1879, No. 78, § 14, p. 117; 1887, No. 86, § 6, p. 132; 1897, No. 8, § 2, p. 8; C. & M. Dig., § 6836; Pope's Dig., § 4562; A.S.A. 1947, § 21-631.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-416 - Redemption

However, at any time within two (2) years after the rendition of the final decree of the chancery court as provided in §
14-123-415
, the owner of the lands may file his petition in the court rendering the decree alleging the payment of the assessments on the lands for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree.
Acts 1879, No. 78, § 14, p. 117; 1887, No. 86, § 6, p. 132; 1897, No. 8, § 2, p. 8; C. & M. Dig., § 6836; Pope's Dig., § 4562; A.S.A. 1947, § 21-631.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-417 - Parties defendant

All persons having any interest in the lands or recorded liens thereon, known to the directors, shall be made parties defendant to the suit and shall be bound thereby and by the judgment and decree rendered therein.
Acts 1879, No. 78, § 15, p. 117; 1887, No. 86, § 7, p. 132; 1897, No. 8, § 3, p. 8; C. & M. Dig., § 6837; Pope's Dig., § 4563; A.S.A. 1947, § 21-633.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-418 - Trial procedure

(a)
Suits shall be conducted in accordance with the practice and proceedings of chancery courts in this state, except as herein otherwise provided, and except:
(1)
Neither attorneys for nonresident defendants nor guardians ad litem, nor any provision of §
16-65-403
[repealed] shall be required; and
(2)
Suits may be disposed of on oral testimony as in ordinary suits at law; and
(3)
This law shall be liberally construed to give the assessment lists the effect of bona fide mortgages for a valuable consideration, and a first lien upon the lands as against all persons having any interest therein.
(b)
No informality or irregularity in holding the meetings, or in the description or valuation of the lands, or in the names of the owners, or the number of acres therein, shall be valid defense to the action.
(c)
This act shall apply to all suits that may be brought for the collection of assessments heretofore levied that may be brought after the passage of this act.
Acts 1879, No. 78, § 16, p. 117; 1887, No. 86, § 8, p. 132; 1897, No. 8, § 4, p. 8; C. & M. Dig., § 6838; Pope's Dig., § 4564; A.S.A. 1947, § 21-634.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-419 - Annual tax

For the purpose of paying the expenses mentioned in §
14-123-316
, for keeping the levees in each district in repair, and to meet the incidental and contingent expenses of the district, there shall be levied and collected off the lands as reported as benefited by the assessors an annual tax not to exceed five (5) mills on the dollar of the value of the lands as assessed for state and county purposes, to be levied, extended, and collected as state and county taxes are now collected by the officer authorized to levy and collect the tax. The taxes shall be extended on the tax books of the county against the lands so taxable as aforesaid, and to be paid over by the county collector to the treasurer of the levee district in coin or legal tender currency of the United States. The amount of the tax, not exceeding the rate percent aforesaid, shall be voted on at a meeting of the landholders of the district called by notice given as required by §
14-123-403
, and the tax so certified to the county court of the county by the directors of the district on or before the day fixed by law for levying county and state taxes and making annual appropriations for the county.
Acts 1879, No. 78, § 20, p. 117; 1895, No. 26, § 2, p. 30; C. & M. Dig., § 6843; Pope's Dig., § 4569; A.S.A. 1947, § 21-635.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-420 - Protection of persons injured by change of levee location

(a)
In all cases where the board of directors or commissioners of any levee district has, prior or subsequent to the passage of this act, agreed, contracted, or promised, formally or informally, to pay any landowner or landowners for damages to land caused by withdrawal of levee protection therefrom, or by enclosing the land within a loop or circle of the levee, or surrounding the land by the levee, the agreement, contract, promise, or understanding, when evidenced by a writing, whether a formal contract or a resolution of the board or other instrument, shall be valid and enforceable between the parties, except as to the amount of the damages, and amount of the damages which the landowner or landowners will sustain by reason of a change of the levee as provided in this section shall be assessed in the manner provided by Acts 1905, No. 53 [repealed].
(b)
Damage shall include all damages which will result from the change in the position of the levee including injuries to natural and artificial drainage, withdrawal of levee protection therefrom, enclosing the lands within a loop or circle of the levees surrounding the lands by the levee, the inconvenience in passing over the levees, injury to crops and houses on the right-of-way injured or destroyed by the reconstruction of the levees, and any other damages which may be caused by the change in the location of the levees.
(c)
The damages shall be recoverable, although the change in the levee may have been made upon the request of the federal government under and by virtue of the powers vested in it by the acts of Congress called "Flood Control."
Acts 1932 (2nd Ex. Sess.), No. 14, §§ 1, 2, p. 31; Pope's Dig., §§ 4579, 4580; A.S.A. 1947, § 21-636.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-421 - Authority to issue remaining bonds

(a)
Any levee district in the State of Arkansas, organized under general or special laws, which has not yet issued and sold all the bonds authorized to be issued by the district or by its board of directors or commissioners, may issue, in its own name or in the name of its board of directors or commissioners, as directed by the laws authorizing their issuance, the remaining bonds authorized in serial form and with such maturities as the board of directors or commissioners may determine to be for the best interests of the district.
(b)
The bonds may be made registrable as to principal only at the option of the holder or holders and may be made callable at the option of the board of directors or board of commissioners at any time to be fixed by the board.
Acts 1934 (3rd Ex. Sess.), No. 5, § 1; Pope's Dig., § 4572; A.S.A. 1947, § 21-637.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 4 - DISTRICT OPERATION (§§ 14-123-401 — 14-123-422) › Section 14-123-422 - Report of state lands sold by levee districts

(a)
On or before May 1 in each year after the passage of this act, the president and secretary of each of the levee boards created under the laws of this state and holding lands by virtue of any acts passed by the General Assembly of the State of Arkansas, donating lands to the several levee districts in the state, shall file with the Commissioner of State Lands a list of all lands disposed of by their respective boards the preceding year, showing the sections or parts of sections disposed of, the respective purchasers of each tract, and the date of sale. The first report shall contain a list showing a description of all the lands previously sold and the respective purchasers of each tract.
(b)
Upon receipt of the report, it shall be the duty of the Commissioner of State Lands to certify down to the clerks of the respective counties, a list of all lands sold, to the end that they may be listed for taxation.
(c)
Upon failure of any levee board or boards to comply with subsection (a) of this section, the clerks of the respective counties in which the lands of the district or districts are situated shall list all of the lands of the district or districts for taxation, and the lands shall be taxed as lands of all private individuals, corporations, and companies.
Acts 1901, No. 94, §§ 1-3, p. 160; C. & M. Dig., §§ 6585, 9927; Pope's Dig., §§ 8616, 13694; A.S.A. 1947, §§ 21-641 -- 21-643.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 5 - DISTRICTS IN FOUR OR MORE COUNTIES (§§ 14-123-501 — 14-123-507) › Section 14-123-501 - Directors

(a)
(1)
The board of directors of any levee district embracing lands in four (4) or more counties shall consist of one (1) director for every one hundred thousand (100,000) acres, and for a fraction or more than fifty thousand (50,000) acres, of lands on which taxes are assessed by the district in each of the respective counties. However, any county which has more than one hundred thousand (100,000) acres and less than one hundred fifty thousand (150,000) acres embraced in any levee district, subject to a levee tax, shall have two (2) levee directors.
(2)
This subsection is not intended to cut short the term of any member of the board of directors of any levee district, but is intended to eliminate the requirement that any county having lands embraced in a levee district under this section of which are not assessed for levee taxes have one (1) levee director, provided that provision is only to be eliminated upon the expiration of the term of the levee director or if a vacancy occurs in that levee director's office prior to the expiration of his term, that position shall then be abolished.
(b)
(1)
The Governor shall appoint directors in conformity to this section for existing districts, who shall serve for a term of four (4) years and until their successors are elected and qualified.
(2)
On the first Monday in November 1933 and every (4) years thereafter, one (1) director shall be elected from each county or division, as the case may be, in the manner provided by law, who shall serve for a term of four (4) years and until his successor is elected and qualified.
(c)
Any resident of a county whose lands are embraced in any levee district and is otherwise eligible to serve as a levee director shall not be required to reside in the land embraced in the levee district division of the county.
(d)
The directors shall organize by electing one (1) of their number as president.
(e)
They shall also employ other officers and employees as are necessary in the discretion of the board.
(f)
The new board shall be the legal successor to the old.
Acts 1929, No. 75, §§ 1-4; Pope's Dig., §§ 4592-4595; Acts 1981, No. 968, §§ 1, 2; A.S.A. 1947, §§ 21-644 -- 21-647.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 5 - DISTRICTS IN FOUR OR MORE COUNTIES (§§ 14-123-501 — 14-123-507) › Section 14-123-502 - Compensation of officers, employees, etc

(a)
The board of directors or board of commissioners of levee districts embracing land in four (4) or more counties within the state shall have the power to fix the amount of compensation to be paid to all officers, employees, tax collectors, and assessors of the district and to fix the amount of per diem to be paid to members of the board of directors for attendance at all meetings.
(b)
"Compensation" means all salaries, retirement allowances, group insurance, medical benefits, work uniforms, meals, housing, and anything else of value that the district provides in return for the work done by its officers and employees.
Acts 1951, No. 126, § 1; 1957, No. 98, § 1; 1967, No. 57, § 1; A.S.A. 1947, §§ 21-648, 21-648.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 5 - DISTRICTS IN FOUR OR MORE COUNTIES (§§ 14-123-501 — 14-123-507) › Section 14-123-503 - Tax collectors and assessors generally

The board of directors or board of commissioners of levee districts embracing lands in four (4) or more counties within the state shall appoint tax collectors and assessors for each county within the district as is now provided by existing laws, but no tax collector or assessor shall be related by blood or marriage within the fourth degree to any member of the board of directors of such levee district.
Acts 1951, No. 86, § 1; A.S.A. 1947, § 21-649.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 5 - DISTRICTS IN FOUR OR MORE COUNTIES (§§ 14-123-501 — 14-123-507) › Section 14-123-504 - Tax collector's bond

(a)
The tax collectors in all levee districts embracing land in four (4) or more counties within the state shall each give bond, payable to the president of the board of levee directors, and his successors in office, in an amount to be fixed by the board of directors of the levee district.
(b)
The bond shall be executed by the collector as principal and by some surety company authorized to do business in the State of Arkansas as surety.
(c)
The treasurer of the board of directors of the levee district is authorized to pay the premiums on the bonds with funds of the levee district.
Acts 1951, No. 85, § 1; A.S.A. 1947, § 21-650.
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 123 - LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-123-201 — 14-123-608) › Subchapter 5 - DISTRICTS IN FOUR OR MORE COUNTIES (§§ 14-123-501 — 14-123-507) › Section 14-123-505 - Remittance by tax collector

During the period permitted for the collection of levee taxes in levee districts embracing lands in four (4) or more counties within the state, each tax collector shall make remittance of all collections to the treasurer of the board of directors every ten (10) days or more often if required by the board of directors to do so.
Acts 1951, No. 86, § 2; A.S.A. 1947, § 21-651.