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 5 - DISTRICTS IN FOUR OR MORE COUNTIES (§§ 14-123-501 — 14-123-507) › Section 14-123-506 - Tax collector's report - Final settlement

(a)
When the time for payment of levee taxes as provided by law shall have expired, the several collectors of taxes shall cease to collect the taxes and shall at once make up a report to the board of directors of the district of all taxes collected for the current year.
(b)
This report, together with the tax books, shall be delivered by the collector to the board on or before December 15. At the time of delivery of the report and tax books, the collector shall make final settlement with the board for all taxes collected during the current year.
(c)
If any such collector shall fail to make final settlement within the time herein fixed, he shall be chargeable with a penalty for each day that he may be delinquent with the settlement, in a sum equal to five percent (5%) of the amount of compensation to which he would otherwise be entitled.
Acts 1951, No. 86, § 3; A.S.A. 1947, § 21-652.
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 14-123-507 - List of uncollected taxes

(a)
The collector shall also file with the clerk of the chancery court of the county for which he is collector of levee taxes, at the time as is now required by law, a list of all uncollected levee taxes, showing thereon the name of the supposed owner, the description of the delinquent property, the amount of the uncollected tax, and all penalties.
(b)
The list shall have affixed thereto an affidavit of the collector verifying its correctness.
(c)
The collector shall also deliver a copy of the list to the secretary of the levee district.
Acts 1951, No. 86, § 4; A.S.A. 1947, § 21-653.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-601 - Applicability

This subchapter applies to a levee district created under §
14-123-201
et seq.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-602 - Filing of petition

(a)
The board of commissioners or board of directors of a levee district subject to this subchapter, or not less than a majority of the property owners in the district determined either in number, in acreage, or in value of the lands of the district, if deemed inadvisable or impractical and not for the best interest of the property owners of the district to construct or continue the improvements contemplated by the organization of the district, may file a petition in the county court in which the original petition to create the district was filed, petitioning the court to abolish or dissolve the district.
(b)
In the petition, the commissioners or landowners filing the petition shall explain the reasons the district should be abolished or dissolved.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-603 - Notice and hearing

(a)
Upon the filing of a petition under §
14-123-602
, the county court shall direct the county clerk of the court to give notice by publication in a newspaper of general circulation in the county in which the property of the district lies for not less than two (2) consecutive weekly publications, which notice shall set out the purpose of the petition and the day set for the hearing thereon.
(b)
The court shall fix a day for the hearing of the petition and shall hear the evidence thereon, and if it is of the opinion that it is for the best interests of the property owners of the district that the petition be granted, it shall abolish or dissolve the district, but if it is of the opinion that it is for the best interest of the property owners that the organization of the district be continued, then it shall overrule the petition.
(c)
The overruling of one (1) petition for the dissolution or abolition of a district or a determination of the court in that hearing that the petition is not signed by the requisite number of landowners shall not be a bar to the filing of another petition for that purpose.
(d)
If all positions on the board of commissioners or board of directors of the district to be dissolved or abolished are vacant, the county court shall appoint an administrator to act as the board of commissioners in accordance with §
14-86-105
.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-604 - Contracts during pendency of petition

During the pendency of the petition under §
14-123-602
and before the hearing on the petition, the county court may prohibit the commissioners of the district subject to the terms of this subchapter at the time of the filing of the petition from the making of contracts, the pledging of assessments or betterments, the incurring of new indebtedness, or the issuance of bonds or other obligations of the district.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-605 - Valid indebtedness unimpaired

The dissolution of a district under the terms of this subchapter shall not impair or deny any creditor of the district the right to the collection of its bona fide and valid indebtedness existing against the district, but the creditors of the district shall be subject to this subchapter in connection with the presentation, allowance, or other adjudication with reference to their claim.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-606 - Claims against district

(a)
(1)
All claims against the district existing at the time the county court makes an order for the dissolution of the district shall be presented to the commissioners duly itemized and verified as is required in actions of account.
(2)
If not presented to the commissioners of the district within six (6) months from the date of the county court order of dissolution, future claims are barred.
(b)
Within ten (10) days from the allowance or disallowance of any claim presented to the commissioners, the claim shall be filed by the commissioners in the county court with an endorsement reflecting allowance or disallowance, and within thirty (30) days from the filing of the claim or account in the county court, the county court shall make its order either approving, rejecting, or modifying the actions of the commissioners with reference to the indebtedness.
(c)
Within the time allowed by law for appeal from orders of the county court, the district, any landowner within the district, or any party claiming to be a creditor of the district may either appeal from the order of the county court to the circuit court or any creditor may institute an action against the district in any court of competent jurisdiction for the determination of the existence and amount of his or her claim.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-607 - Partial continuance

(a)
A district dissolved or abolished under this subchapter shall continue in existence for the purpose of prosecuting and defending suits by or against the district and for the purpose of enabling the district to settle, close its business, to dispose of and convey its property, to levy, receive, and distribute taxes which are levied or collected for the purpose of meeting the obligations of the district, but not for the purpose of constructing the improvements for which the district shall have been established or for the purpose of creating any new indebtedness therefor other than indebtedness incident to the liquidation and settlement of the affairs of the district.
(b)
Notwithstanding the order of dissolution, commissioners may be appointed or removed in the same manner as if the order of dissolution had not been made.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 6 - DISSOLUTION OR ABOLITION OF LEVEE DISTRICTS (§§ 14-123-601 — 14-123-608) › Section 14-123-608 - Indebtedness of dissolved districts - Levy and collection of tax

(a)
(1)
When the indebtedness owed by a district dissolved under the provisions of this subchapter has been determined, it is the duty of the commissioners to certify to the county court the determination as to a tax levy upon the real property of the district that is sufficient to pay the indebtedness thereof, including the reasonable expenses of dissolution and settlement of the affairs of the district, which expenses shall be subject to the approval, modification, or rejection by the county court.
(2)
Upon ascertainment by the county court that the levy is required for the purpose of this subchapter, the county court shall approve the levy by its order and certify the amount of the levy to the quorum court of the county in which the district is located.
(b)
The levy shall be upon the assessed value of the real property in the district for the state and county taxation as it appears upon the county assessment records.
(c)
The taxes shall be collected and delinquencies shall be enforced in the same manner as if the district had continued in existence for the purpose of making the improvements contemplated by its original organization.
Added by Act 2021, No. 266,§ 1, eff. 7/28/2021.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-101 - Resolution required

This subchapter shall not be in force as to any district until a proper resolution to that effect is adopted by the board of directors of the district, and a copy of the resolution is published in a newspaper in each county which, or a part of which, is embraced in the levee district.
Acts 1941, No. 287, § 16; A.S.A. 1947, § 21-716.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-102 - Appointment of assessor in each county

The board of directors or commissioners of levee districts embracing parts of more than one (1) county, at an annual meeting or at a special meeting called for the purpose, shall appoint a landowner in each county or part of a county in the levee district who shall assess the annual benefit accruing by reason of levee protection to the lands, town lots, suburban lots, rural lots, industrial plants, railroads, tramroads, telegraph and telephone lines, electric high power lines in his county or part of a county in books to be furnished by the levee district for that purpose.
Acts 1941, No. 287, § 1; A.S.A. 1947, § 21-701.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-103 - Filing assessment

Each assessor, on completing his assessment, shall file it in the office of the board of directors or commissioners at the domicile of the district, where it shall be open to public inspection.
Acts 1941, No. 287, § 2; A.S.A. 1947, § 21-702.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-104 - Calling a meeting of assessors - Creation of board of assessment and equalization

When all the assessments have been filed, the president of the levee district shall call a meeting of the assessors to be held in the office of the district at its domicile to sit as a board of assessment and equalization.
Acts 1941, No. 287, § 3; A.S.A. 1947, § 21-703.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-105 - Notice of meeting

Notice of the time and place of the meeting shall be published once a week for two (2) consecutive weeks in some newspaper in each county which, or a part of which, is embraced in the levee district:
(1)
Notifying all property owners that at the meeting the board of assessment and equalization would sit to correct all wrongful or erroneous assessments and to equalize the assessments throughout the district; and
(2)
Calling on all persons who are or may be aggrieved by the assessment of their property, or of the various classes of property, to appear and present their grievances and otherwise protect their interest.
Acts 1941, No. 287, § 4; A.S.A. 1947, § 21-704.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-106 - Organization of board - Record of proceedings

(a)
The assessors shall meet as a board of assessment and equalization at the time and place specified in the notice and shall elect one (1) of their members as chairman and another as secretary.
(b)
The levee district shall furnish a stenographer who shall take and transcribe all the testimony introduced before the board.
(c)
The board shall keep a true and perfect record of its proceedings which shall be filed as a public record in the office of the levee district.
(d)
A copy of the record, certified by the secretary of the levee district, shall be competent evidence in the courts.
Acts 1941, No. 287, § 5; A.S.A. 1947, § 21-705.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-107 - Powers and duties of board

(a)
The board shall:
(1)
Hear all complaints filed before it, which shall be in writing;
(2)
Correct all wrongful or erroneous assessments; and
(3)
Equalize the assessments of all classes of property throughout the district so as to make them uniform.
(b)
The board shall have the power to lower assessments that are intrinsically or relatively too high and to raise assessments that are intrinsically or relatively too low.
(c)
Inequalities among assessments in one (1) class shall not be ground of complaint by property owners in another class if the class as a whole bears its just proportion of the burden of levee protection.
(d)
When an assessment is made and equalized as provided in this chapter, it shall remain the assessment for the district until a new assessment is made pursuant to an order of the board of directors or commissioners.
(e)
The assessment books for the several counties shall be corrected to conform to the action of the board.
Acts 1941, No. 287, § 6; A.S.A. 1947, § 21-706.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-108 - Units for assessment purposes - Assessments according to benefits accruing

(a)
The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem practicable and advisable, such as the acre for rural lands; the lot for real estate in cities, towns, and villages; the plant and the land on which it is located for industrial properties; and the mile for railroads, tramroads, telegraph and telephone lines, electric high power lines, and rural electrification lines.
(b)
They shall assess the properties in each class according to the special benefits which accrue by reason of levee protection to property of the character embraced in the particular class.
Acts 1941, No. 287, § 7; A.S.A. 1947, § 21-707.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-109 - Chancery court review of assessment

(a)
Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county.
(b)
Review shall be heard on the evidence introduced before the board of assessment and equalization. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of assessment and equalization resulting in a wrongful and discriminatory assessment.
(c)
The right of review provided herein shall be construed to be a part of the administrative remedy for relief from wrongful or erroneous assessments.
Acts 1941, No. 287, § 8; A.S.A. 1947, § 21-708.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-110 - Petition for review

The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective. A copy of the petition shall be delivered to the president of the district, or to the chairman of its board of directors or commissioners.
Acts 1941, No. 287, § 9; A.S.A. 1947, § 21-709.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-111 - Hearing - District assessment conclusive in absence of review

(a)
The court shall hear the petition as expeditiously as possible, and it shall have the power to lower, raise, equalize, and determine the proper amount of benefit assessable against the property described in the petition.
(b)
The amount and legality of an assessment made by any district, in the absence of a petition for a review, shall be conclusive.
Acts 1941, No. 287, § 10; A.S.A. 1947, § 21-710.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-112 - Certification of assessment

As soon as the court determines the proper assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify such assessment to the district, so that the district taxes may be extended against it.
Acts 1941, No. 287, § 11; A.S.A. 1947, § 21-711.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-113 - Appeal to Supreme Court

(a)
An appeal may be prosecuted from the assessment as fixed by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of the decree of the chancery court.
(b)
The Supreme Court shall advance the appeal on its docket as involving a matter of public interest.
Acts 1941, No. 287, § 12; A.S.A. 1947, § 21-712.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-114 - Suits to collect taxes

In suits by a levee district to collect taxes on any property in the custody of a court other than that in which the tax suit is brought, the decree shall simply be for the amount of the tax adjudged to be due. The district shall file a certified copy of the decree in the court having the custody of the property for appropriate action for the payment of the tax.
Acts 1941, No. 287, § 13; A.S.A. 1947, § 21-713.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-115 - Levy of tax - Limitation on rate

(a)
The board of directors or commissioners shall annually, at a regular meeting or at a special meeting called for that purpose, levy a tax on the benefits as assessed and equalized by the board of assessment and equalization.
(b)
The rate of the tax shall be subject to the limitation, for the equal protection of all classes of property, that the tax on rural lands according to the rate shall not exceed two dollars and fifty cents ($2.50) per acre.
Amended by Act 2021, No. 267,§ 2, eff. 7/28/2021.
Acts 1941, No. 287, § 14; A.S.A. 1947, § 21-714.
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 124 - ALTERNATIVE METHOD OF ASSESSMENT AND COLLECTION OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN ONE COUNTY (§§ 14-124-101 — 14-124-116) › Section 14-124-116 - Tax as lien

The tax shall constitute a lien on the property in the district, shall be payable at the time and subject to the penalties for nonpayment, and shall be collected, except as specified in this chapter, in the manner provided by law.
Acts 1941, No. 287, § 15; A.S.A. 1947, § 21-715.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-101 - Title

This chapter may be known and cited as the "Conservation Districts Law."
Acts 1937, No. 197, § 1; Pope's Dig., § 11833; Acts 1963, No. 14, § 12; 1969, No. 181, § 1; A.S.A. 1947, § 9-901.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-102 - Legislative determination - Soil condition

It is declared, as a matter of legislative determination:
(1)
That the farm and grazing lands of the State of Arkansas are among the basic assets of the state and that the preservation of these lands is necessary to protect and promote the health, safety, and general welfare of its people;
(2)
That improper land-use practices have caused and have contributed to, and are now causing and contributing to, a progressively more serious erosion of the farm and grazing lands of this state by water and wind;
(3)
That the breaking of natural grass, plant, and forest cover have interfered with the natural factors of soil stabilization, causing loosening of soil and exhaustion of humus and developing a soil condition that favors erosion;
(4)
That the topsoil is being washed and blown out of the fields and pastures;
(5)
That there has been an accelerated washing of sloping fields;
(6)
That these processes of erosion by water and wind speed up with removal of absorptive topsoil, causing exposure of less absorptive and less protective but more erosive subsoil;
(7)
That failure by any landowner to conserve the soil and control erosion upon his lands causes a washing and blowing of soil and water from his lands onto other lands and makes the conservation of soil and control of erosion on such other lands difficult or impossible.
Acts 1937, No. 197, § 2; Pope's Dig., § 11834; A.S.A. 1947, § 9-902.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-103 - Legislative determination - Consequences of erosion

It is declared, as a matter of legislative determination, that the consequences of soil erosion in the form of soil-washing and soil-blowing are:
(1)
The silting and sedimentation of stream channels, reservoirs, dams, ditches, and harbors;
(2)
The loss of fertile soil material in dust storms;
(3)
The piling up of soil on lower slopes and its deposit over alluvial plains;
(4)
The reduction in productivity or outright ruin of rich bottom lands by overwash of poor subsoil material, sand, and gravel swept out of the hills;
(5)
Deterioration of soil and its fertility, deterioration of crops grown thereon, and declining acre yields despite development of scientific processes for increasing such yields;
(6)
Loss of soil and water which causes destruction of food and cover for wildlife;
(7)
A washing and blowing of soil into streams which silts over spawning beds and destroys water plants, diminishing the food supply of fish;
(8)
A diminishing of the underground water reserve, which causes water shortages, intensifies periods of drought, and causes crop failures;
(9)
An increase in the speed and volume of rainfall runoff, causing severe and increasing floods, which bring suffering, disease, and death;
(10)
Impoverishment of families attempting to farm eroding and eroded lands;
(11)
Damage to roads, highways, railways, farm buildings, and other property from floods and from dust storms; and
(12)
Losses in navigation, hydroelectric power, municipal water supply, irrigation developments, farming, and grazing.
Acts 1937, No. 197, § 2; Pope's Dig., § 11834; A.S.A. 1947, § 9-902.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-104 - Legislative determination - Improvements

It is declared, as a matter of legislative determination, that to control and prevent soil erosion, to prevent floodwater and sediment damages, and to further the conservation, development, and utilization of soil and water resources and the disposal of water, it is necessary:
(1)
That land-use practices contributing to soil wastage and soil erosion be discouraged and discontinued, and appropriate soil-conserving land-use practices and works of improvement for flood prevention or the conservation, development, and utilization of soil and water resources and the disposal of water be adopted and carried out;
(2)
That among the works of improvement and procedures needed are:
(A)
The carrying on of engineering operations such as the construction of terraces, terrace outlets, check dams, desilting basins, floodwater-retarding structures, channel improvements, floodways, dikes, ponds, ditches, and the like;
(B)
The utilization of strip cropping, lister furrowing, contour cultivating, and contour furrowing;
(C)
Land drainage;
(D)
Land irrigation;
(E)
Seeding and planting of waste, sloping, abandoned, or eroded lands to water-conserving and erosion-preventing plants, trees, and grasses;
(F)
Forestation and reforestation;
(G)
Rotation of crops;
(H)
Soil stabilization with trees, grasses, legumes, and other thick-growing, soil-holding crops;
(I)
Retardation of run-off of increasing absorption of rainfall;
(J)
Retirement from cultivation of steep, highly erosive areas and areas now badly gullied or otherwise eroded;
(K)
Fish and wildlife or recreational developments;
(L)
The storage, transportation, and sale of water for irrigation, municipal or industrial water supply purposes; and
(M)
Rural domestic water supply systems.
Acts 1937, No. 197, § 2; Pope's Dig., § 11834; Acts 1965, No. 424, § 1; A.S.A. 1947, § 9-902.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-105 - Legislative policy

It is declared to be the policy of the General Assembly to provide for the control and prevention of soil erosion, for the prevention of floodwater and sediment damages, and for furthering the conservation, development, and utilization of soil and water resources and the disposal of water, and thereby to preserve natural resources, control floods, prevent impairment of dams and reservoirs, assist in maintaining the navigability of rivers and harbors, preserve wildlife, assist in the control of nonpoint source pollution, protect the tax base, protect public lands, and protect and promote the health, safety, and general welfare of the people of this state.
Acts 1937, No. 197, § 2; Pope's Dig., § 11834; Acts 1965, No. 424, § 1; A.S.A. 1947, § 9-902; Acts 2003, No. 1060, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-107 - Chapter controlling

Insofar as any of the provisions of this chapter are inconsistent with the provisions of any other law, the provisions of this chapter shall be controlling.
Acts 1937, No. 197, § 14; A.S.A. 1947, § 9-913n.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-125-101 — 14-125-109) › Section 14-125-108 - Development of soil conservation program - Powers and duties of commission

(a)
The Arkansas Natural Resources Commission in cooperation with the land grant college in the state shall develop a program for soil conservation and for other purposes as provided for in this chapter, which shall be recognized as the state's policy in soil conservation. It may perform such acts, hold such public hearings, and promulgate such rules as may be necessary for the execution of its functions under this chapter.
(b)
The commission may employ technical experts and other agents and employees, permanent and temporary, as it may require, and shall determine their qualifications and duties. The commission may call upon the Attorney General of the state for the legal services it may require. It shall have authority to delegate to its chair, to one (1) or more of its members, or to one (1) or more agents or employees such powers and duties as it may deem proper. Upon request of the commission for the purpose of carrying out any of its functions, the supervising officer of any state agency, or of any state institution of learning may, insofar as may be possible under available appropriations, and having due regard to the needs of the agency to which the request is directed, assign or detail to the commission members of the staff or personnel of the agency or institution of learning, and make special reports, surveys, or studies as the commission may request.
(c)
In addition to the duties and powers hereinafter conferred upon the commission, it shall have the following duties and powers:
(1)
To offer such assistance as may be appropriate to the directors of soil conservation districts, organized as provided hereinafter, in the carrying out of any of their powers and programs;
(2)
To keep the directors of each of the several districts organized under the provisions of this chapter informed of the activities and experience of all other districts organized hereunder and to facilitate an interchange of advice and experience between the districts and cooperation between them;
(3)
To coordinate the programs of the several soil conservation districts organized hereunder so far as this may be done by advice and consultation;
(4)
To secure the cooperation and assistance of the United States and of any of its agencies, and of agencies of this state, in the work of the districts; and
(5)
To disseminate information throughout the state concerning the activities and programs of the soil conservation districts organized hereunder and to encourage the formation of the districts in areas where their organization is desirable.
Amended by Act 2019, No. 315,§ 1001, eff. 7/24/2019.
Acts 1937, No. 197, § 4; Pope's Dig., § 11836; Acts 1963, No. 14, § 18; 1973, No. 140, § 1; A.S.A. 1947, § 9-904.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-201 - Petition for district organization

(a)
Any twenty-five (25) owners of land lying within the limits of the territory proposed to be organized into a district may file a petition with the Arkansas Soil and Water Conservation Commission asking that a soil conservation district be organized to function in the territory described in the petition.
(b)
The petition shall set forth:
(1)
The proposed name of the district;
(2)
That there is need, in the interest of the public health, safety, and welfare for a soil conservation district to function in the territory described in the petition;
(3)
A description of the territory proposed to be organized as a district, which description shall not be required to be given by metes and bounds or by legal subdivisions but shall be deemed sufficient if generally accurate;
(4)
A request that:
(A)
The Arkansas Soil and Water Conservation Commission duly define the boundaries for the district;
(B)
A referendum be held within the territory so defined on the question of the creation of a soil conservation district in the territory; and
(C)
The commission determine that such a district be created.
(c)
Where more than one (1) petition is filed covering parts of the same territory, the Arkansas Soil and Water Conservation Commission may consolidate all or any such petitions.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-203 - Administrative practicability and feasibility generally - Holding referendum

(a)
After the commission has made and recorded a determination that there is need, in the interest of the public health, safety, and welfare, for the organization of a district in a particular territory and has defined the boundaries thereof, it shall consider the question whether the operation of a district within the boundaries with the powers conferred upon soil conservation districts in this chapter is administratively practicable and feasible.
(b)
To assist the commission in the determination of administrative practicability and feasibility, it shall be the duty of the commission, within a reasonable time after entry of the findings that there is need for the organization of the proposed district and the determination of the boundaries thereof, to hold a referendum within the proposed district upon the proposition of the creation of the district and to cause due notice of the referendum to be given.
(c)
The question shall be submitted by ballots upon which the words "FOR creation of a soil conservation district of the lands below described and lying in the county(ies) of ..............., ............... and ..............." and "AGAINST creation of a soil conservation district of the lands below described and lying in the county(ies) of ............... and ..............." shall be printed, with a direction to cross out or scratch off one (1) or the other of the propositions, leaving unmarked the proposition for which the voter wishes to vote.
(d)
The ballot shall set forth the boundaries of the proposed district as determined by the commission.
(e)
All owners of lands lying within the boundaries of the territory, as determined by the Arkansas Soil and Water Conservation Commission, shall be eligible to vote in the referendum.
(f)
Only such landowners shall be eligible to vote.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-204 - Expenses and conduct of hearings and referenda

(a)
The Arkansas Natural Resources Commission shall pay all expenses for the issuance of notices and the conduct of the hearings and referenda and shall supervise the conduct of the hearings and referenda.
(b)
It shall issue appropriate rules governing the conduct of the hearings and referenda, and providing for the registration prior to the date of the referendum of all eligible voters, or prescribing some other appropriate procedure for the determination of those eligible as voters in the referendum.
(c)
No informalities in the conduct of the referendum or in any matters relating thereto shall invalidate the referendum or its result if notice thereof shall have been given substantially as herein provided and the referendum shall have been fairly conducted.
Amended by Act 2019, No. 315,§ 1004, eff. 7/24/2019.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; Acts 1945, No. 225, § 1; 1965, No. 424, § 3; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-205 - Results of referendum - Final determination by commission

(a)
The commission shall publish the result of the referendum and shall thereafter consider and determine whether the operation of the district within the defined boundaries is administratively practicable and feasible.
(b)
If the commission shall determine that the operation of the district is not administratively practicable and feasible, it shall record the determination and deny the petition.
(c)
If the commission shall determine that the operation of the district is administratively practicable and feasible, it shall record the determination and shall proceed with the organization of the district in the manner hereinafter provided.
(d)
In making the determination the commission shall give due regard and weight to the attitudes of the owners of lands lying within the defined boundaries, the number of landowners eligible to vote in the referendum who shall have voted, the proportion of the votes cast in the referendum in favor of the creation of the district to the total number of votes cast, the approximate wealth and income of the landowners of the proposed district, the probable expense of carrying on erosion-control operations within the district, and other economic and social factors as may be relevant to the determination, having due regard to the legislative determinations set forth in §§
14-125-102
-
14-125-104
.
(e)
However, the commission shall not have authority to determine that the operation of the proposed district within the defined boundaries is administratively practicable and feasible unless at least two-thirds (2/3) of the votes cast in the referendum upon the proposition of the creation of the district shall have been cast in favor of the creation of the district.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-207 - Subsequent petitions for district organization

After six (6) months shall have expired from the date of entry of a determination by the Arkansas Soil and Water Conservation Commission that operation of a proposed district is not administratively practicable and feasible, and denial of a petition pursuant to the determination, subsequent petitions may be filed as set out in §
14-125-201
and action taken thereon in accordance with the provisions of this chapter.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-208 - Petitions to include additional territory

(a)
Petitions for including additional territory within an existing district may be filed with the Arkansas Soil and Water Conservation Commission, and the proceedings herein provided for in the case of petitions to organize a district shall be observed in the case of petitions for inclusion.
(b)
The commission shall prescribe the form for such petitions, which shall be as nearly as may be in the form prescribed in this chapter for petitions to organize a district.
(c)
Where the total number of landowners in the area proposed for inclusion shall be less than twenty-five (25), the petition may be filed when signed by two-thirds (2/3) of the owners of such areas, and in such case no referendum need be held.
(d)
In referenda upon petitions for such inclusion, all owners of land lying within the proposed additional area shall be eligible to vote.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 2 - DISTRICT ORGANIZATION (§§ 14-125-201 — 14-125-209) › Section 14-125-209 - Certificate as evidence

(a)
In any suit, action, or proceeding involving the validity or enforcement of, or relating to, any contract, proceeding, or action of the district, the district shall be deemed to have been established in accordance with the provisions of this chapter upon proof of the issuance of a certificate by the Secretary of State pursuant to §
14-125-206
.
(b)
A copy of the certificate duly certified by the Secretary of State shall be made admissible in evidence in any such suit, action, or proceeding and shall be proof of the filing and contents thereof.
Acts 1937, No. 197, § 5; Pope's Dig., § 11837; A.S.A. 1947, § 9-905.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 3 - BOARD OF DIRECTORS (§§ 14-125-301 — 14-125-312) › Section 14-125-304 - Delegation of directors' powers and duties

The directors may delegate to their chairman, to one (1) or more directors, or to one (1) or more agents or employees such powers and duties as they may deem proper.
Acts 1937, No. 197, § 7; Pope's Dig., § 11839; Acts 1969, No. 181, § 4; 1977, No. 295, § 1; A.S.A. 1947, § 9-907.