reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 17 - REFUND OF MONEY IN IMPROVEMENT DISTRICT LAND SALE FORFEITURE UPON FAILURE OF TITLE (§§ 14-86-1701 — 14-86-1703) › Section 14-86-1701 - Refund if sale set aside

All improvement districts in this state are directed to make refunds of amounts received by a district for the purchase of lands acquired by it by foreclosure of the district's lien for taxes, or assessments levied by it upon lands located therein, when the title shall fail and the sale by which the district has acquired the lands is cancelled and set aside by a court of competent jurisdiction.
Acts 1953, No. 38, § 1; A.S.A. 1947, § 20-1149.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 17 - REFUND OF MONEY IN IMPROVEMENT DISTRICT LAND SALE FORFEITURE UPON FAILURE OF TITLE (§§ 14-86-1701 — 14-86-1703) › Section 14-86-1702 - Amount of refund

No refund shall be made under this subchapter except the amount in excess of the sum legally due the district at the time of the purchase.
Acts 1953, No. 38, § 2; A.S.A. 1947, § 20-1150.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 17 - REFUND OF MONEY IN IMPROVEMENT DISTRICT LAND SALE FORFEITURE UPON FAILURE OF TITLE (§§ 14-86-1701 — 14-86-1703) › Section 14-86-1703 - Value of items removed

Any claimant for refund of purchase money shall be chargeable with the value of any timber, minerals, or other thing of value sold or removed from the land by the purchaser.
Acts 1953, No. 38, § 3; A.S.A. 1947, § 20-1151.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 18 - BOND OF DEPOSITORIES FOR IMPROVEMENT DISTRICTS (§§ 14-86-1801 — 14-86-1802) › Section 14-86-1801 - Penalty

An officer or commissioner of an improvement district of this state who fails, refuses, or neglects to comply with this subchapter is guilty of a violation and up;on conviction shall be fined in any sum not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000).
Amended by Act 2023, No. 203,§ 18, eff. 8/1/2023.
Acts 1927, No. 182, § 2; A.S.A. 1947, § 20-1111.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 18 - BOND OF DEPOSITORIES FOR IMPROVEMENT DISTRICTS (§§ 14-86-1801 — 14-86-1802) › Section 14-86-1802 - Deposit requirements

(a)
(1)
All commissioners, treasurers, and other officers of all road, drainage, levee, bridge, street, sewer, paving, and all other improvement districts of this state, both rural and urban, having in their charge the moneys and funds of the districts, shall, before depositing them in any bank, trust company, savings association, or with any other person or company, require of the depository a good and sufficient bond signed by some surety company authorized to do business in the State of Arkansas, conditioned for the apt and full and complete payment of all funds so deposited, together with interest thereon.
(2)
The commissioners may decrease the amount of the bond by an amount not to exceed the amount of funds deposited which are fully insured by the Federal Deposit Insurance Corporation.
(b)
The depository may, in lieu of the bond, deposit United States bonds or notes of the State of Arkansas, or the bonds of any legally organized school, levee, drainage, or other improvement district of the State of Arkansas, which bonds and all proceedings concerning the issuing of them have been approved as collateral security by some reputable attorney who is recognized by the bond buyers of the United States as such. The bonds shall be deposited in escrow with some bank other than the depository of the funds of the district to be delivered to the district only on failure of the depository of the funds to repay the funds to the district or to pay them on the order of the district.
(c)
The premium for the bond may be paid out of the funds so deposited or may be paid by the depository, it being intended that it shall be discretionary with the commissioners of the district in the matter of the payment of the premiums on the bonds.
Acts 1927, No. 182, § 1; 1979, No. 1001, § 1; A.S.A. 1947, § 20-1110.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 19 - SURPLUS FUNDS IN IMPROVEMENT DISTRICTS (§§ 14-86-1901 — 14-86-1903) › Section 14-86-1901 - Disposition of surplus required

Wherever any excess or surplus remains in any special district in this state created for road improvement, levee, bridge, or drainage construction after the improvement has been completed and all costs and expenses thereof, including all principal and interest of bonds issued, have been paid and the excess or surplus is not needed for the special improvement or for the maintenance thereof; wherever the special improvement district has been abandoned and an excess or surplus remains therein after the payment of all legal and preliminary costs and expenses thereof; or wherever any special taxing funds exist for the payment of outstanding bonds or refunding bonds or other legal purposes and all expenses and costs of the special taxing fund, including the principal and interest of all outstanding bonds, have been paid or a sum sufficient to care for all outstanding bonds or interest outstanding has been created and collected through taxation, or otherwise, and remains in a sinking fund to meet the interest and bonds as they mature, and in addition thereto an excess or surplus remains in the special fund and is not needed nor required to meet the interest and outstanding bonds or other legal cost or expense of the special taxing fund, in each and all of the special districts or special taxing funds, the excess or surplus so remaining as indicated in this section shall, by appropriate court orders, be passed to and become a part of the general revenue funds of the counties where the special districts or special taxing funds exist.
Acts 1927, No. 122, § 1; A.S.A. 1947, § 20-1112.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 19 - SURPLUS FUNDS IN IMPROVEMENT DISTRICTS (§§ 14-86-1901 — 14-86-1903) › Section 14-86-1902 - Distribution of funds to counties

(a)
Wherever any of the special districts or special taxing funds lie and exist wholly in one (1) county, then the county court shall have jurisdiction of the excess or surplus funds and may order them transferred to the general revenue fund of the county.
(b)
Wherever the special taxing districts or special taxing funds lie in two (2) or more counties, then any chancellor in whose district any one (1) or more of the counties lie shall have jurisdiction of the excess or surplus so remaining and may, upon petition of any county judge or any taxpayer of any of the counties, order the excess and surplus so remaining to be paid and transferred to the treasurer of the respective counties in the proportion that the whole fund was contributed by the respective counties. The treasurers shall credit the funds so received to the general revenue funds of their respective counties.
Acts 1927, No. 122, § 2; A.S.A. 1947, § 20-1113.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 19 - SURPLUS FUNDS IN IMPROVEMENT DISTRICTS (§§ 14-86-1901 — 14-86-1903) › Section 14-86-1903 - Right to contest transfer

(a)
Any citizen or taxpayer shall have the right to contest the transfer of the excess or surplus so remaining by showing that it, or a part thereof, may be required to meet the legal costs, expenses, interest, or bonds of the special district or special taxing funds.
(b)
Any part of the surplus or excess so remaining that is shown to be needed or required for such legal purposes shall not be transferred from the special district or special taxing funds.
Acts 1927, No. 122, § 3; A.S.A. 1947, § 20-1114.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2001 - Authority generally

(a)
Upon a petition signed by not less than twenty-five percent (25%) of the owners of real property in any road, bridge, or other improvement district in this state outside of any incorporated city or town, the county judge of the county in which the district lies is authorized and empowered, and is directed within sixty (60) days after the filing of the petition, to enter into a contract with the Department of Finance and Administration.
(b)
The department is empowered to make such a contract with the county judge for auditing all books, accounts, and transactions of the commissioners of a district and, insofar as they pertain to the district, the accounts of the collectors or any other persons who have handled any of funds of the district.
(c)
If the services of the department cannot be obtained, the county judge is authorized and directed to employ some other competent certified public accountant to make such an audit.
(d)
An audit shall begin with the formation of the district or the close of the last previous audit, as the petitioners desire, and close with a date specified in the petition.
Acts 1923, No. 605, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2002 - Districts in different counties

In all cases where improvement districts may be composed of territory lying in two (2) or more counties, an audit shall be made upon an order of the county judge of each of the counties in which any portion of the territory of the district lies upon a petition signed by twenty-five percent (25%) of all owners of real property in the entire district.
Acts 1923, No. 605, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2003 - Scope of examination

(a)
(1)
The Secretary of the Department of Finance and Administration or any auditors appointed by him or her shall have power to make a thorough examination into the affairs of a district specified in §
14-86-2001
when called upon by the county judge.
(2)
(A)
The secretary shall have access to all records, books, accounts, papers, and documents concerning the district undergoing such an audit.
(B)
The secretary is also authorized to:
(i)
Examine, under oath, any officer, assistant, clerk, or other person touching the matters he or she may be authorized to inquire and examine; and
(ii)
Summon and, by attachment, compel the attendance of any person to testify, under oath, before him or her in relation to the affairs of the district.
(b)
The failure or refusal of any person to appear before the secretary or to deliver to him or her any books, records, or other documents shall subject the person to a fine of twenty-five dollars ($25.00) for each day the person refuses or fails to comply with the request.
Amended by Act 2019, No. 910,§ 3379, eff. 7/1/2019.
Acts 1923, No. 605, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2004 - Reports of findings

(a)
A full and complete report of the findings of an audit under this subchapter, together with a synopsis of the indebtedness of the district, shall be filed in the office of the Department of Finance and Administration.
(b)
(1)
A copy of the report of the findings of the audit shall be filed in the office of the county clerk of the county in which the audit is made and shall be there kept as a public document.
(2)
If the district is composed of territory lying in two (2) or more counties, a copy of the report of the audit shall be filed in the office of the county clerk of all of the counties.
(c)
A copy of the report of the findings of the audit shall also be delivered to the commissioners of the district.
Acts 1923, No. 605, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2005 - Payment of expenses generally

(a)
An itemized statement of the cost of an audit under this subchapter for each district shall be presented by the county judge to the commissioners of the district for which any audit has been made.
(b)
It is the duty of the commissioners to allow this claim and pay it in like manner as other expenses of the district are paid.
Acts 1923, No. 605, § 5.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2006 - Payment by county

In cases where an audit is ordered to be made in any district that has been abolished or in any district which has no funds with which to pay for the audit, the county judge may order such audits to be made at the expense of the county.
Acts 1923, No. 605, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 20 - AUDITS IN NONMUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-86-2001 — 14-86-2007) › Section 14-86-2007 - Exception

This subchapter shall not apply to Sebastian County.
Acts 1923, No. 605, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 21 - IMPROVEMENT DISTRICTS AND PROTECTION DISTRICTS PROCEDURES WHEN COUNTY COLLECTOR USED FOR COLLECTION OF ASSESSMENTS (§§ 14-86-2101 — 14-86-2105) › Section 14-86-2101 - Legislative intent

This subchapter applies to all improvement districts or protection districts organized under Arkansas law or created by special act of the General Assembly that use the county collector either voluntarily or by statutory requirement for collection of improvement district assessments or protection district assessments unless otherwise noted.
Amended by Act 2021, No. 359,§ 2, eff. 7/28/2021.
Acts 2011, No. 210, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 21 - IMPROVEMENT DISTRICTS AND PROTECTION DISTRICTS PROCEDURES WHEN COUNTY COLLECTOR USED FOR COLLECTION OF ASSESSMENTS (§§ 14-86-2101 — 14-86-2105) › Section 14-86-2103 - County treasurers - Retention of fees

(a)
A county treasurer may retain up to five percent (5%) of all remittances to a fire district in reserve for up to sixty (60) days.
(b)
Upon approval of the governing body of a fire district, a county treasurer may retain up to ten percent (10%) of all remittances to a fire district in reserve until final settlement is made in December of each year.
Acts 2011, No. 210, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 21 - IMPROVEMENT DISTRICTS AND PROTECTION DISTRICTS PROCEDURES WHEN COUNTY COLLECTOR USED FOR COLLECTION OF ASSESSMENTS (§§ 14-86-2101 — 14-86-2105) › Section 14-86-2104 - Delinquent levies

(a)
(1)
A county collector may certify all delinquent levies to an improvement district or protection district for collection after January 1 of each year.
(2)
(A)
A county collector shall accept a delinquent levy after certification to an improvement district or protection district if the payor is paying:
(i)
In person; and
(ii)
By separate check from the payment of ad valorem taxes.
(B)
The county collector shall forward the delinquent levy to the improvement district or protection district.
(C)
(i)
The county collector is not required to provide a receipt for the payment of the delinquent levy.
(ii)
The payor is responsible for obtaining a receipt for payment of the delinquent levy from the improvement district or protection district.
(b)
A county collector who continues to collect and remit delinquent levies to the improvement district or protection district after certification shall impose penalties against the payor on behalf of the improvement district or protection district.
Acts 2011, No. 210, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 21 - IMPROVEMENT DISTRICTS AND PROTECTION DISTRICTS PROCEDURES WHEN COUNTY COLLECTOR USED FOR COLLECTION OF ASSESSMENTS (§§ 14-86-2101 — 14-86-2105) › Section 14-86-2105 - District levies not to be certified for delinquency

The county collector shall not certify an improvement district levy or protection district levy to the Commissioner of State Lands for delinquency.
Acts 2011, No. 210, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 22 - FINANCIAL REQUIREMENTS AND MINIMUM STANDARDS OF DISTRICTS (§§ 14-86-2201 — 14-86-2205) › Section 14-86-2201 - Definition

(a)
As used in this subchapter, "district" means any improvement district in Arkansas, including without limitation:
(1)
Levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under:
(A)
Section
14-86-101
et seq.;
(B)
Section
14-87-101
et seq.;
(C)
Section
14-88-101
et seq.;
(D)
Section
14-89-101
et seq.;
(E)
Section
14-90-101
et seq.;
(F)
Section
14-91-101
et seq.;
(G)
Section
14-92-101
et seq.;
(H)
The Property Owners' Improvement District Law, §
14-93-101
et seq.;
(I)
The Municipal Property Owner's Improvement District Law, §
14-94-101
et seq.;
(J)
Section
14-95-101
et seq.;
(K)
Section
14-114-101
et seq.;
(L)
The Interstate Watershed Cooperation Act, §
14-115-101
et seq.;
(M)
The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, §
14-117-101
et seq.;
(N)
Section
14-118-101
et seq.;
(O)
Section
14-119-101
et seq.;
(P)
Section
14-120-101
et seq.;
(Q)
Section
14-121-101
et seq.;
(R)
Section
14-122-101
et seq.;
(S)
Section
14-123-201
et seq.;
(T)
Section
14-124-101
et seq.;
(U)
The Rural Development Authority Act, §
14-188-101
et seq.;
(V)
The General Consolidated Public Utility System Improvement District Law, §
14-217-101
et seq., and serving less than thirty thousand (30,000) residents;
(W)
Section
14-218-101
et seq.;
(X)
Section
14-249-101
et seq.;
(Y)
The Wastewater Treatment Districts Act, §
14-250-101
et seq.; and
(Z)
Section
14-251-101
et seq.; or
(2)
Levee, drainage, road, irrigation, watershed, and river improvement districts created by a special act of the General Assembly.
(b)
As used in this subchapter, "district" does not include levee, drainage, road, irrigation, watershed, consolidated utility, and river improvement districts formed or operating under:
(1)
The Water Authority Act, §
4-35-101
et seq.;
(2)
The Regional Water Distribution District Act, §
14-116-101
et seq.;
(3)
The Conservation Districts Law, §
14-125-101
et seq.;
(4)
The Central Business Improvement District Act, §
14-184-101
et seq.;
(5)
Section
14-187-101
et seq.;
(6)
The General Consolidated Public Utility System Improvement District Law, §
14-217-101
et seq., and serving more than thirty thousand (30,000) residents;
(7)
Section
14-282-101
et seq.;
(8)
Section
14-283-101
et seq.;
(9)
Section
14-284-101
et seq.;
(10)
Section
14-285-101
et seq.;
(11)
Section
14-286-101
et seq.;
(12)
Section
14-287-101
et seq.;
(13)
Section
14-316-101
et seq.;
(14)
Section
14-317-101
et seq.;
(15)
Section
14-318-101
et seq.;
(16)
Section
14-319-101
et seq.;
(17)
Section
14-320-101
et seq.;
(18)
Section
14-321-101
et seq.;
(19)
Section
14-322-101
et seq.;
(20)
Section
14-386-101
et seq.; or
(21)
Section
14-387-101
et seq.
Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 22 - FINANCIAL REQUIREMENTS AND MINIMUM STANDARDS OF DISTRICTS (§§ 14-86-2201 — 14-86-2205) › Section 14-86-2202 - Record retention and public examination of records

(a)
A district covered under this subchapter shall retain all financial records, bank statements, and contracts relating to the bonds, notes, or other evidences of indebtedness undertaken by the district during the existence of the district and for five (5) years following dissolution of the district.
(b)
Any person who negligently violates any of the provisions of this subchapter is guilty of a Class C misdemeanor for each violation.
(c)
Any person who purposely violates any of the provisions of this subchapter is guilty of a Class B misdemeanor for each violation.
(d)
The Freedom of Information Act of 1967, §
25-19-101
et seq., applies to records retained under this subchapter.
Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 22 - FINANCIAL REQUIREMENTS AND MINIMUM STANDARDS OF DISTRICTS (§§ 14-86-2201 — 14-86-2205) › Section 14-86-2203 - Subsequent indebtedness

(a)
(1)
After the initial creation, bonding, and indebtedness of a district, but before subsequent bonds, notes, or indebtedness is incurred under the authority of this subchapter, a majority of the owners of record in the district, including no less than a majority of the total number of real property owners in the area affected if the majority of owners owns more than half of the acreage affected, shall be required to authorize the issuance of bonds or the incurring of notes or indebtedness by a vote called by the governing body of the district for that purpose.
(2)
Subdivision (a)(1) of this section does not apply to:
(A)
The Interstate Watershed Cooperation Act, §
14-115-101
et seq.;
(B)
The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, §
14-117-101
et seq.;
(C)
Section
14-118-101
et seq.;
(D)
Section
14-120-101
et seq.;
(E)
Section
14-121-101
et seq.;
(F)
Section
14-122-101
et seq.;
(G)
Section
14-123-201
et seq.;
(H)
Section
14-124-101
et seq.; or
(I)
A district seeking an increase in fees, taxes, or assessments without the issuance of bonds, liens, or other indebtedness.
(b)
The governing body shall not require a vote if:
(1)
The indebtedness is necessary to fulfill directives of a regulatory governmental agency;
(2)
The district has one thousand (1,000) or more owners of record;
(3)
The bonds, notes, or indebtedness does not include the assessed property as specific collateral for the bonds, notes, or indebtedness; or
(4)
The indebtedness is incurred for the refunding of outstanding bonds, notes, or indebtedness of the district for the purpose of reducing debt service and creating economic savings.
(c)
Before incurring the indebtedness, the secretary or other administrative officer of the governing body shall:
(1)
Give notice of the required action and improvement by publication one (1) time per week for two (2) weeks in a newspaper published and having a general circulation in the county; and
(2)
Transmit a copy of the notice by certified mail to each owner of real property within the boundaries of the district.
Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 22 - FINANCIAL REQUIREMENTS AND MINIMUM STANDARDS OF DISTRICTS (§§ 14-86-2201 — 14-86-2205) › Section 14-86-2204 - Nominal assessments

(a)
(1)
All lands shall be assessed as to value and taxed within the boundaries of the district, and no exclusions or nominal assessments apply except under subsection (b) of this section.
(2)
Subdivision (a)(1) of this section does not apply to:
(A)
The Interstate Watershed Cooperation Act, §
14-115-101
et seq.;
(B)
The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, §
14-117-101
et seq.;
(C)
Section
14-118-101
et seq.;
(D)
Section
14-120-101
et seq.;
(E)
Section
14-121-101
et seq.;
(F)
Section
14-122-101
et seq.;
(G)
Section
14-123-201
et seq.;
(H)
Section
14-124-101
et seq.; or
(I)
A district seeking an increase in fees, taxes, or assessments without the issuance of bonds, liens, or other indebtedness.
(b)
At its option, any state agency or commission may choose to be excluded from any newly formed district.
Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 22 - FINANCIAL REQUIREMENTS AND MINIMUM STANDARDS OF DISTRICTS (§§ 14-86-2201 — 14-86-2205) › Section 14-86-2205 - Minimum standards for water and sewer improvements made by districts - Rules

(a)
The Department of Health shall promulgate rules that establish minimum standards for water and sewer improvements made by districts under this subchapter.
(b)
(1)
The department shall promulgate rules necessary to implement this section.
(2)
(A)
When adopting the initial rules to implement this section, the final rule shall be filed with the Secretary of State for adoption under §
25-15-204(f)
:
(i)
On or before January 1, 2020; or
(ii)
If approval under §
10-3-309
has not occurred by January 1, 2020, as soon as practicable after approval under §
10-3-309
.
(B)
The department shall file the proposed rule with the Legislative Council under §
10-3-309(c)
sufficiently in advance of January 1, 2020, so that the Legislative Council may consider the rule for approval before January 1, 2020.
Amended by Act 2019, No. 708,§ 1, eff. 7/24/2019.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-101 - Purpose

This chapter is not intended to repeal or modify any existing law but to furnish other and better methods than those existing for refunding the indebtedness of any reorganizing improvement districts.
Acts 1927, No. 162, § 10; Pope's Dig., § 11331; A.S.A. 1947, § 20-1010.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-102 - Definitions

As used in this chapter, unless the context otherwise requires:
(1)
"Taxing district" means any road, drainage, levee, or other local improvement district in which proceedings for the refunding of the indebtedness or the reorganization of the district are instituted;
(2)
"Subsidiary district" means any local improvement district whose indebtedness, or a part thereof, is assumed or absorbed by a taxing district;
(3)
"Original district" means any local improvement district, all or a part of whose territory is embraced in a subsidiary district, or a part of whose indebtedness is being assumed by a taxing district.
Acts 1927, No. 162, § 1; Pope's Dig., § 11322; A.S.A. 1947, § 20-1001.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-103 - Jurisdiction over proceedings

(a)
The proceedings prescribed by any special or general law for the refunding of any improvement district bonds or the reorganization of any improvement district may be begun and had in the chancery court of the proper county the same as in any county or circuit court provided by law under which the district was originally created.
(b)
Chancery courts are given complete jurisdiction to hear and determine these matters.
Acts 1927, No. 162, § 7; Pope's Dig., § 11328; A.S.A. 1947, § 20-1007.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-104 - Records and transcripts

(a)
Where an improvement district is located in more than one (1) county, records of the proceedings shall be made in each of the counties whose lands are embraced in the district.
(b)
Transcript of records imposing liens on any lands properly certified shall be recorded in the proper records of mortgage in the county where the land affected is located.
Acts 1927, No. 162, § 8; Pope's Dig., § 11329; A.S.A. 1947, § 20-1008.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-105 - Implementation and expenses

(a)
The court in which the proceedings prescribed in this chapter are had shall provide such facilities and instrumentalities for effecting the purposes of the district as may be deemed advisable.
(b)
The necessary expenses shall be determined by the court and shall be borne by the taxing district involved.
Acts 1927, No. 162, § 9; Pope's Dig., § 11330; A.S.A. 1947, § 20-1009.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-106 - Reorganization of districts

(a)
(1)
Proceedings instituted under any general or special law for refunding the indebtedness of any improvement district may include the reorganization of the governing body of the district.
(2)
The reorganization shall be effected by the same court or board as is given the authority and jurisdiction under the law to provide for the refunding of the bonds of the district.
(b)
(1)
The membership of the governing body may be reduced or increased as may be deemed advisable.
(2)
(A)
Pending the election of any additional members, if the law creating the district prescribes that they be elected, additional members shall be appointed by the court or board where the proceedings are had and shall be made in compliance with the petition of the petitioners prosecuting the proceedings.
(B)
It is mandatory upon any court or board to appoint the additional members named in any petition of fifty-one percent (51%) or more of the owners in assessed value of the real estate of the district.
(c)
Any reorganized board shall have the same power, be given the same rights, have imposed upon it the same duties, and be selected in the same manner as was the old board.
(d)
The reorganization of the district may include:
(1)
The change of the name of the district;
(2)
The method of collecting taxes;
(3)
The keeping of records;
(4)
The handling of funds of the district; and
(5)
The doing of anything that would not operate to impair the outstanding obligations of the district.
Acts 1927, No. 162, § 2; Pope's Dig., § 11323; A.S.A. 1947, § 20-1002.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-107 - Consolidation of districts

(a)
Where lands of a road, levee, drainage, or other local improvement district are included, in whole or in part, in another district whose indebtedness is being refunded, the first district may become a subsidiary district of the second or taxing district insofar as related to those lands of the first district which may be embraced or included in the second district.
(b)
Consolidation may be effected at the same time, in the same manner, and in the same proceeding as is the refunding of the indebtedness of the taxing district.
Acts 1927, No. 162, § 3; Pope's Dig., § 11324; A.S.A. 1947, § 20-1003.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-108 - Refunding bonds of consolidated district

(a)
Where a subsidiary district is established as provided in §
14-87-107
, the indebtedness of the subsidiary district may be refunded in the same manner as is provided for the refunding of the indebtedness of the taxing districts.
(b)
The governing body of the taxing district may take up all or a part of the indebtedness of the subsidiary district, including such annual maturities of principal or interest as may be allotable to the lands of the subsidiary district included in the taxing district.
(c)
In order to enable the taxing district to pay such indebtedness, it may issue and sell the refunding bonds or certificates of indebtedness either of the taxing or subsidiary district.
Acts 1927, No. 162, § 4; Pope's Dig., § 11325; A.S.A. 1947, § 20-1004.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-109 - Allocation and assumption of debt

(a)
Such part of the indebtedness, principal or interest, of the original district growing out of the cost of the local improvement as has been allocated, or may be allocable, to the lands of the subsidiary district, or may, from time to time, be so allocable to and chargeable against the lands of the subsidiary district in the way of special improvement taxes, may be assumed and paid by the taxing district from a fund produced by the sale of its bonds or certificates of indebtedness.
(b)
In the assumption of the debts of the subsidiary district, the taxing district shall be subrogated with respect to liens, pledges, and such other provisions relating to securities for the debt assumed as belonged to the original district of which the subsidiary district was a part.
Acts 1927, No. 162, § 5; Pope's Dig., § 11326; A.S.A. 1947, § 20-1005.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 87 - REORGANIZATION OR CONSOLIDATION OF IMPROVEMENT DISTRICTS (§§ 14-87-101 — 14-87-110) › Section 14-87-110 - Payment of overdue taxes

(a)
On such terms as is deemed advisable and as may meet the approval of the board or court before which the proceedings are had, the taxing district may assume and pay any overdue special improvement taxes of any lands embraced in the subsidiary district from the fund produced by the sale of certificates of indebtedness or of refunding bonds of the taxing district.
(b)
The taxes so paid, including penalties, cost of redemption, or any other necessary cost incurred, must be allocated to each tract of land properly chargeable with it, and proper proceedings must be had by which the taxing district may be given sufficient lien or may become subrogated to all rights of existing lienors or pledgees to the end that the taxing district may have a first lien on the lands whose obligation it has assumed for all special taxes paid by it.
Acts 1927, No. 162, § 6; Pope's Dig., § 11327; A.S.A. 1947, § 20-1006.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 1 - GENERAL PROVISIONS (§ 14-88-101) › Section 14-88-101 - Enforcing duty to perform

Any duty required to be performed by this act may, at any time, be enforced by mandamus at the suit of any person or board interested in it.
Acts 1881, No. 84, § 26, p. 161; C. & M. Dig., § 5742; Pope's Dig., § 7383; A.S.A. 1947, § 20-131.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-201 - Applicability

(a)
The provisions of §
14-88-202
shall extend to any municipal improvement district formed or created.
(b)
The formation and creation of these districts is authorized, in whole or in part, outside of any city of the first or second class or incorporated town.
Acts 1941, No. 310, § 1A; A.S.A. 1947, § 20-102.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-202 - Purposes for which created

The council of any city of the first or second class or any incorporated town may assess all real property within the city or town, or within any district thereof, for the purpose of opening, grading, or otherwise improving streets and alleys, including viaducts and underpasses either within the boundaries of an improvement district, or beyond the boundaries and beyond the limits of the city or town if the property in the district will be benefited thereby, including the acquisition of rights-of-way by purchase or the exercise of the power of eminent domain as provided in §
14-91-104
and the payment of damages for the taking or injuring of property resulting from the making of any such improvement, if the work or construction is done or paid for by the United States Government or any of its agencies or by the State of Arkansas or any other public body, or to pay for any local improvement of a public nature, including sewer systems, theretofore made, by which the property within the district has benefited; for the purpose of paying the principal of and interest on any bonds at any time authorized and issued by any district under and in the manner and for the purposes specified in this section; for the purpose of buying existing sewer systems, or the construction of sewers, or constructing facilities for the off-street parking of vehicles, including without limitation constructing, reconstructing, widening, extending, and maintaining and operating off-street parking facilities, or constructing sidewalks, sidewalk overhead covers, benches, recreational areas, and other facilities pertaining to the construction, maintenance, and utilization thereof; for the purpose of the making of any other local improvement of a public nature in the manner set forth in this subchapter; and for the purpose of maintaining, repairing, and operating any improvements.
Amended by Act 2013, No. 563,§ 1, eff. 8/16/2013.
Acts 1881, No. 84, § 1, p. 161; 1889, No. 18, § 1, p. 17; C. & M. Dig., § 5647; Acts 1927, No. 68, § 1; Pope's Dig., § 7279; Acts 1938 (Ex. Sess.), No. 22, § 1; 1941, No. 310, § 1; 1967, No. 163, § 1; 1968 (2nd Ex. Sess.), No. 4, § 1; A.S.A. 1947, § 20-101.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-204 - Who may sign petition

Women, married or single, may sign the petition; guardians may sign for their wards; and executors or administrators may sign for the estates represented by them.
Acts 1881, No. 84, § 16, p. 161; C. & M. Dig., § 5653; Pope's Dig., § 7287; A.S.A. 1947, § 20-105.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-205 - Apportionment of assessed value for signers

(a)
If the boundaries of a local improvement district as petitioned for embrace a part of any lot, block, or parcel of land which, upon the county assessment books, is assessed as a whole, any signer of the petition may demand, in writing, of the county assessor that he shall apportion the assessment for state and county purposes upon the lot, block, or parcel of land so as to show the assessed value of that portion which is within the proposed district and the assessed value of the remainder which is without the district.
(b)
It shall be the duty of the county assessor, within ten (10) days after the request is made of him, to make the reassessment and to deliver to the city or town clerk or recorder a certificate showing the assessed value of that portion of the lot, block, or parcel of land that is within the district, to the end that in determining whether a majority in value has signed the petition, the city or town council can compute the value of the portion of the lot, block, or parcel of land that is within the district.
Acts 1929, No. 64, § 21; Pope's Dig., § 7286; A.S.A. 1947, § 20-106.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-206 - New district to replace void district

When a void improvement district in a city or town has done or shall do the whole or any part of its work of improvement, a new district may be organized under the provisions of this subchapter or under any laws which may be passed for the organization of local improvement districts in cities and towns, for the purpose of paying for the improvement made or commenced by the void district.
Acts 1929, No. 26, § 1; Pope's Dig., § 7280; A.S.A. 1947, § 20-133.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-208 - [Repealed]

Repealed by Act 2013, No. 563,§ 2, eff. 8/16/2013.
Acts 1931, No. 275, § 1; Pope's Dig., § 10027; A.S.A. 1947, § 20-107.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-209 - Compensation for preliminary work

Commissioners of municipal improvement district boards are authorized to pay a reasonable compensation to the persons who have done necessary preliminary work in the organization of them.
Acts 1913, No. 125, § 6; C. & M. Dig., § 5741; Pope's Dig., § 7382; A.S.A. 1947, § 20-112.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-210 - Corporate powers

Municipal improvement districts shall be bodies corporate and shall have power to sue and be sued and to contract by the corporate name.
Acts 1929, No. 64, § 3; 1935, No. 145, § 2; Pope's Dig., § 7282; Acts 1969, No. 290, § 2; A.S.A. 1947, § 20-108.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 88 - MUNICIPAL IMPROVEMENT DISTRICTS GENERALLY (§§ 14-88-101 — 14-88-605) › Subchapter 2 - CREATION OF DISTRICTS (§§ 14-88-201 — 14-88-213) › Section 14-88-211 - Existing road improvement districts

No road improvement district within the state shall, in any way, affect the validity of any municipal improvement district which is organized for the purpose of paving any streets over which any road improvement district may pass.
Acts 1923 (1st Ex. Sess.), No. 20, § 1; A.S.A. 1947, § 20-135.