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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-402 - Assessment of benefits and damages within district

(a)
(1)
The commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract of land. They shall assess the value of the benefits to accrue to each tract by reason of the improvement and shall enter such assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment.
(2)
These assessments shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that shall be benefited by the drainage system.
(3)
They shall place opposite each tract of land the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.
(b)
If any commissioner or any private corporation or other drainage district has dug ditches or made drainage works that can be profitably used as a part of the general system, the value of the ditches or drainage works to the district shall be assessed by the commissioners, shall separately appear upon their assessment, and shall be paid for by the district, either in cash or by reduction of assessment.
(c)
(1)
The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged.
(2)
Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage shall be sustained.
(3)
Whenever the district embraces land in more than one (1) county, the secretary of the board of commissioners shall forward to the county clerk of each county in which the lands of the district lie a copy of the assessment of benefits insofar as relates to the lands in that county. The copy shall be preserved by the respective county clerks as permanent records of their offices.
Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3613; Pope's Dig., § 4461; Acts 1957, No. 327, § 3; A.S.A. 1947, § 21-513.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-403 - Assessment of lands outside of district - Hearing - Extension of boundaries

(a)
If the commissioners find that other lands not embraced within the boundaries of the district will be affected by the proposed improvement, they shall assess the estimated benefits and damages to the land and shall specially report to the county court the assessment which they have made on the lands beyond the boundaries of the district as already established.
(b)
It shall then be the duty of the county court to give notice in a newspaper published in the county where the lands lie, describing the additional lands which have been assessed.
(c)
The owners of real property so assessed shall be allowed twenty (20) days after the publication of the notice to file with the county clerk their protest against being included within the district.
(d)
The county court shall, at its next session, investigate the question of whether the lands beyond the boundaries of the district so assessed by the commissioners will in fact be benefited or damaged by the making of the improvement.
(e)
From its finding in that regard, either the property owners affected by the assessment or the commissioners of the district may appeal to the circuit court within twenty (20) days.
(f)
If the finding is in favor of the commissioners, the limits of the district shall be extended so as to embrace any lands that may be affected by the making of the improvement.
Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3614; Pope's Dig., § 4462; A.S.A. 1947, § 21-514.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-404 - Filing the assessment - Notice

(a)
When their assessment is completed, the commissioners shall subscribe the assessment and deposit it with the county clerk, where it shall be kept and preserved as a public record.
(b)
Upon the filing of the assessment, the county clerk shall give notice of the fact by publication for two (2) weeks in some newspaper issued in each of the counties in which the lands of the district may lie.
(c)
The notice shall give a description of the lands assessed for drainage purposes in the district, so that the owners of the lands, if they desire, may appear before the county court on a certain day, naming the day and present complaints, if they have any, against the assessment of any lands in the district.
Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3615; Acts 1925, No. 124, § 3; Pope's Dig., § 4463; A.S.A. 1947, § 21-515.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-405 - Hearing on complaints - Appeal

(a)
Any owner of real property within the district who perceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any land in the district is inadequate shall present his complaint to the county court at the first regular, adjourned, or special session held more than ten (10) days after the publication of the notice.
(b)
The court shall consider the complaint and enter its finding thereon, either confirming the assessment or increasing or diminishing the assessment.
(c)
The court's finding shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the commissioners of the district.
Acts 1909, No. 279, § 7, p. 829; 1913, No. 177, § 1; C. & M. Dig., § 3615; Acts 1925, No. 124, § 3; Pope's Dig., § 4463; A.S.A. 1947, § 21-515.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-406 - Acquiescence to assessment or failure to assess - Effect of demand for assessment

(a)
Any property owner may accept the assessment of damages in his favor made by the commissioners or acquiesce in their failure to assess damages in his favor. He shall be construed to have done so unless he gives to the commissioners, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury.
(b)
In that event, the commissioners shall institute in the circuit court of the proper county an action to condemn the lands that must be taken or damaged in the making of the improvement. This action shall be in accordance with the proceedings for condemnation of rights-of-way by railroad, telegraph, and telephone companies, with the same right of paying into court a sum to be fixed by the circuit court or judge, and proceeding with the work before assessment by the jury.
(c)
If there is more than one (1) claimant to the lands, all claimants may be made parties defendant in the suit, and the fund paid into court, leaving the claimants to contest in that action their respective rights to the fund.
Acts 1909, No. 279, § 8, p. 829; C. & M. Dig., § 3616; Pope's Dig., § 4464; A.S.A. 1947, § 21-516.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-407 - Reassessment of benefits - Appeals

(a)
The commissioners of the districts shall have the power to make a reassessment of the benefits not more often than once a year, and the reassessment shall be made, advertised, and equalized as is provided for the original assessment of benefits.
(b)
All appeals of landowners objecting thereto must be taken and perfected within thirty (30) days from the time of the county court's action thereon.
Acts 1927, No. 203, § 2; Pope's Dig., § 4527; A.S.A. 1947, § 21-519.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-408 - Alteration of plans - Reassessment

(a)
The commissioners may at any time alter the plans of the ditches and drains, but before constructing the work according to the changed plans, the changed plans with accompanying specifications showing the dimensions of the work as changed shall be filed with the county clerk. Notice of the filing shall be given by publication for one (1) insertion in some newspaper issued and having a bona fide circulation in each of the counties in which there are lands belonging to the district.
(b)
If by reason of the change of plans either the board of commissioners or any property owners deem that the assessment on any property has become inequitable, they may petition the county court which shall thereupon refer the petition to the commissioners provided for in §
14-121-201
, who shall reassess the property mentioned in the petition, increasing the assessment if greater benefits will be received and allowing damages if less benefits will be received or if damages will be sustained.
(c)
In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed, but any reduction in benefits shall be paid for as damages. That claim for damages shall be secondary and subordinate to the rights of the holders of bonds which have heretofore been issued.
(d)
From the action of the commissioners in the matter, the property owners shall have the same right of appeal provided by §
14-121-405
for the original assessment.
Acts 1909, No. 279, § 17, p. 829; 1913, No. 177, § 2; C. & M. Dig., § 3625; Pope's Dig., § 4476; A.S.A. 1947, § 21-517.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-410 - Effect of reassessment

(a)
When any reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been made as provided in this chapter.
(b)
Levies of the taxes on the reassessed benefits shall be made and collected in the same manner as levies on the original assessment of benefits and shall be a first lien on the lands of the district from the time they are made.
Acts 1927, No. 203, § 4; Pope's Dig., § 4529; A.S.A. 1947, § 21-521.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-411 - Benefits to lands in other districts - Assessments

In case any land in any drainage or other improvement district is benefited, and for any reason it was not assessed in the original proceedings, or was not assessed to the extent of benefits received or in case any corporation, individual, or other drainage district organized under this or any other general or special act, outside the limits of any district organized or operating under the terms of this act, shall drain land into any ditch belonging to any district formed or operating under the terms of this act, the commissioners of the drainage district shall assess the benefits or the enhanced benefits received by the land, and the proceedings outlined in §§
14-121-402
-
14-121-405
for assessing benefits to lands not included within the boundaries of the district shall in all matters be conformed with. However, this section and §
14-121-808
shall not operate to interfere with vested rights to natural drainage.
Acts 1909, No. 279, § 20, p. 829; 1913, No. 177, § 3; C. & M. Dig., § 3628; Pope's Dig., § 4479; A.S.A. 1947, § 21-531.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-412 - District continuance - Additional levy

(a)
The district shall not cease to exist upon the completion of its drainage system but shall continue to exist for the purpose of preserving the system, of keeping the ditches clear from obstruction, and of extending, widening, or deepening the ditches from time to time as may be found advantageous to the district.
(b)
(1)
(A)
To this end, the commissioners may, from time to time, apply to the county court for the levying of additional taxes.
(B)
The taxes may be levied as a flat tax per acre.
(2)
(A)
Upon the filing of the petition, notice shall be published by the clerk for two (2) weeks in a newspaper published in each of the counties in which the district embraces land.
(B)
Any property owner seeking to resist the additional levy may appear at the next regular, special, or adjourned term of the county court or adjourned day of the court and urge his objections thereto.
(C)
Either the property owners or the commissioners may appeal from the finding of the county court.
Acts 1909, No. 279, § 22, p. 829; C. & M. Dig., § 3630; Pope's Dig., § 4481; Acts 1949, No. 28, § 1; A.S.A. 1947, § 21-533; Acts 1995, No. 343, § 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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-420 - Payment of assessments in drainage districts - Interest

(a)
When assessments of benefits have been made in drainage districts organized either under general or special acts, the property owner shall have the right to pay the assessment in full within sixty (60) days after the formation of the district, but if he does not avail himself of this privilege, the assessment of benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
(b)
The interest need not be computed until necessary to be sure that the collections have not exceeded the total amount of benefits and interest, or the interest may be first collected.
(c)
However, this section shall not apply to districts heretofore organized in which interest on bonds or other borrowed money was calculated as a part of the cost of construction and included in the assessment of benefits.
Acts 1919, No. 467, § 1; C. & M. Dig., § 3656; Pope's Dig., § 4507; Acts 1941, No. 285, § 1; A.S.A. 1947, § 21-541.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-421 - Payment of assessments in improvement districts - Interest

(a)
When assessments of benefits are made in drainage and other improvement districts, the landowners shall have the privilege of paying the assessment in full within thirty (30) days after the assessment becomes final. However, the assessments shall be made payable in installments so that not more than twenty-five percent (25%) shall be collectible in any one (1) year against the wishes of the landowner. In the event that any landowner avails himself of this indulgence, the deferred installments of the assessed benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
(b)
The levy of the assessment may be made by way of proportional amounts of the total assessed benefits. Interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest.
(c)
The amount of interest which will accrue on bonds issued by districts and subdistricts shall be included and added to the tax, but the interest to accrue on account of the issuing of the bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses and costs of making the improvements are, or are not, equal to or in excess of the benefits assessed.
Acts 1913, No. 177, § 10; C. & M. Dig., § 3643; Pope's Dig., § 4494; A.S.A. 1947, § 21-540.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-423 - Validity of assessment or levy when error appears in description, etc

No error in the names or residences of the owners of railroads, tramroads, lands, or improvements, or the description thereof, shall invalidate the assessment or levy of taxes if sufficient description is given to ascertain where the lands, railroads, or tramroads are situated.
Acts 1909, No. 279, § 27, p. 829; C. & M. Dig., § 3635; Pope's Dig., § 4486; A.S.A. 1947, § 21-549.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-424 - Insufficiency of tax - Additional levy

(a)
If the tax first levied shall prove insufficient to complete the improvement or to pay the bonds, both the principal and interest, issued by the board of commissioners on account of the improvement, as provided in this chapter, as the principal and interest shall become due and payable, the board shall report the amount of the deficiency to the county court. The county court shall thereupon make such further levy or levies on the property previously assessed for sums sufficient to complete the improvement and to pay the bonds and interest which shall be collected in the same manner as the first levy.
(b)
The total levy or levies shall in no case exceed the value of the benefits assessed on the property.
(c)
The performance of the duties may be enforced by mandamus at the instance of any person or board interested.
Acts 1909, No. 279, § 12, p. 829; 1911, No. 136, § 1; C. & M. Dig., § 3620; Pope's Dig., § 4471; A.S.A. 1947, § 21-550.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-425 - Collection of taxes generally - Extension on county tax books

(a)
The amount of the taxes provided for in this section shall be annually extended upon the tax books of the county and collected by the collector of the county along with the other taxes. For his services in making the collection, the collector shall receive a commission as is now or may hereafter be provided by law. The amount collected shall be, by the collector, paid over to the commissioners of the respective districts at or before the time that he is now required to make settlement with the county treasurer for general taxes. However, this section shall not apply to any district that collects its annual assessments or taxes by collector other than the collector of state and county taxes.
(b)
All districts shall collect their own assessments and taxes at their respective offices and issue receipts therefor, if those districts:
(1)
Maintain a permanent office open during business hours throughout the year;
(2)
Are in charge of full-time employees;
(3)
Have assessed benefits in excess of five million dollars ($5,000,000); and
(4)
Collect annual assessments of one hundred thousand dollars ($100,000) or more.
(c)
If any collector whose duty it is to collect drainage tax shall fail to collect the drainage tax, he shall be subject to a penalty of one hundred dollars ($100) for each instance in which he shall collect from an individual the other taxes and omit the drainage tax unless the drainage tax has been enjoined by a court of competent jurisdiction to be recovered in a suit brought by the commissioners to the use of the district. The county clerk shall be subject to a like penalty for each case in which he shall fail to enter the drainage tax on the tax books.
(d)
Where a majority of the drainage districts request in writing that the collector issue separate receipts for drainage taxes, he shall do so. A perforated receipt shall be deemed a separate receipt. However, this section shall not apply to any district that now collects or may hereafter collect its annual assessments or taxes by a collector other than the collector of state and county taxes.
Acts 1909, No. 279, § 10, p. 829; C. & M. Dig., § 3618; Acts 1937, No. 350, §§ 1, 2; Pope's Dig., §§ 4468, 4469; Acts 1939, No. 50, §§ 1-2a; 1945, No. 180, §§ 1, 2; A.S.A. 1947, §§ 21-543 -- 21-545.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-426 - Time for payment of tax - Delinquency

(a)
All taxes levied under the terms of this act shall be payable on or before October 1 of each year.
(b)
If any taxes levied by the county court in pursuance to this act are not paid at maturity, the collector shall not embrace the taxes in the taxes for which he shall sell the lands, but he shall report the delinquents to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%).
(c)
The board of commissioners shall enforce the collection by chancery proceedings in a court of the county in which the lands are situated having chancery jurisdiction. The court shall give judgment against the lands, railroads, or tramroads for the amount of the taxes, and the penalty of twenty-five percent (25%) and interest thereon, from the end of the sixty (60) days allowed for the collection thereof, at the rate of six percent (6%) per annum, and all costs of the proceedings.
(d)
The judgments shall provide for the sale of the delinquent lands for cash by a commissioner of the court, after advertisement as set out in §
14-121-430
.
(e)
Proceedings and judgment shall be in the nature of proceedings in rem.
(f)
It shall be immaterial that the ownership of the lands be incorrectly alleged in the proceedings. Judgment shall be enforced wholly against the lands and not against any other property or estate of the defendant.
(g)
All or any part of the delinquent lands, railroads, or tramroads for each of the counties may be included in one (1) suit for each county, instituted for the collection of the delinquent taxes, etc., as aforesaid.
Acts 1909, No. 279, § 23, p. 829; C. & M. Dig., § 3631; Pope's Dig., § 4482; Acts 1939, No. 163, § 1; A.S.A. 1947, § 20-1124, 21-546.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-428 - Trial date - Suit by bondholder

(a)
The suit shall stand for trial at the first term of court after the complaint may be filed, if four (4) weeks shall expire either before the first day of the term, or during the term of court to which the suits are brought respectively, unless a continuance is granted for good cause shown, within the discretion of the court. The continuance, for good cause shown, may be granted as to a part of the lands or defendants without affecting the duty of the court to dispose finally of the others as to whom no continuance may be granted.
(b)
In case the commissioners shall fail to commence suit within sixty (60) days after the taxes become delinquent, the holder of any bond issued by the district shall have right to bring suit for the collection of the delinquent assessments, and the proceedings in the suit brought by the bondholder shall in all respects be governed by the provisions applicable to suits by the commissioners.
Acts 1909, No. 279, § 23, p. 829; C. & M. Dig., § 3631; Pope's Dig., § 4482; A.S.A. 1947, § 21-546.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-429 - Trial procedure

(a)
Suits for collection shall be conducted in the name of the drainage district, and in accordance with the practice and proceedings of chancery courts in this state, except as otherwise provided in this chapter, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of §
16-65-403
shall be required.
(b)
The suits may be disposed of on oral testimony, as in ordinary suits at law.
(c)
This law shall be liberally construed to give to the assessment and tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, railroads, and tramroads, as against all persons having an interest therein.
(d)
In such suits it shall be sufficient to allege generally and briefly the organization of the district and the nonpayment of the taxes, setting forth the description of the lands proceeded against, and the amount chargeable to each tract, with prayer for foreclosure.
(e)
No informality or irregularity in holding any of the meetings provided for herein, in valuation, in assessment of the lands, or in the name of the owners, or the number of acres therein shall be a valid defense to the action.
Acts 1909, No. 279, § 24, p. 829; C. & M. Dig., § 3632; Pope's Dig., § 4483; Acts 1953, No. 226, § 1; A.S.A. 1947, § 21-547.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-431 - Attorney's fees

In all suits brought for collection of delinquent taxes under this subchapter, a reasonable attorney's fee shall be taxed in favor of the attorney for the plaintiff, which fee shall be added to the amount of the cost.
Acts 1909, No. 279, § 23, p. 829; C. & M. Dig., § 3631; Pope's Dig., § 4482; A.S.A. 1947, § 21-546.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-432 - Redemption

(a)
At any time within two (2) years after the rendition of the final decree of the chancery court provided for in this subchapter, the owner of the lands may file his petition in the court rendering the decree, alleging the payment of taxes on the land for the year for which they were sold.
(b)
Upon the establishment of that fact, the court shall vacate and set aside that decree, provided that any landowner shall have the right within two (2) years after the day upon which lands are offered for sale to redeem any and all lands sold at the sale.
Acts 1909, No. 279, § 24, p. 829; C. & M. Dig., § 3632; Pope's Dig., § 4483; Acts 1953, No. 226, § 1; A.S.A. 1947, § 21-547.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-433 - Land subject to improvement district tax lien - Sale and resale

(a)
On sales of land condemned to be sold for the taxes of drainage districts and other improvement districts in this state, the land shall first be offered subject to the lien of all improvement district assessments then existing on it.
(b)
If no one will purchase on those terms, the commissioner appointed to make the sale shall report that fact to the court and the land shall not again be offered for sale until after the lapse of one (1) year, nor until an attorney ad litem has been appointed to notify the commissioners or directors of other improvement districts and the trustees of all bondholders having liens thereon that the lands have been offered for sale on those terms and that no purchaser therefor has been found.
(c)
Upon the coming in of the report of the attorney ad litem, showing in detail the notice that he has given to the commissioners or directors of other improvement districts having liens upon the property, and to the trustees of the bondholders of all districts having liens on the property, the court shall make an order for the sale of the lands free of encumbrances of the assessments of all other improvement districts that are subordinate to the lien that is foreclosed, but subject to subsequent installments of the assessments of benefits in the plaintiff district.
(d)
When the sale is made, any balance that may remain after paying the cost of foreclosure and the amount of the lien that is foreclosed shall be distributed by the court in an equitable manner.
(e)
If the board of commissioners or directors of any drainage district having a lien on the lands or the trustee of any bondholders having such lien is not notified of the application for the sale, they may on motion at any time within three (3) years have the sale set aside and the lands resold.
Acts 1913, No. 177, § 14; C. & M. Dig., § 3646; Pope's Dig., § 4497; A.S.A. 1947, § 21-548.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-440 - Bonds - Prohibitions

(a)
It shall not be lawful for:
(1)
The board of the district, or any officer, member, or agent thereof, to pledge or deposit any bond or coupon issued under the provisions of this act as security for payment of any borrowed money or any debt or obligation of board or any person, firm, or corporation whatever;
(2)
The board of the district, or any officer, member, or agent thereof, to appropriate or use any money arising from the sale of any bond or bonds authorized to be issued under this act for any use or purpose whatever other than is herein specified and expressly directed.
(b)
Any member, officer, or agent of the board of the district who shall violate any of the provisions of this section shall be deemed guilty of a felony and upon conviction shall be punished by imprisonment in the penitentiary for not less than one (1) year nor more than five (5) years.
(c)
To the payment of both the principal and interest of the bonds to be issued under the provisions of this act, the entire revenues of the district arising from any and all sources and all real estate, railroads, and tramroads subject to taxation in the district are by this act pledged. The board of directors is required to set aside annually from the first revenues collected from any source whatever a sufficient amount to secure and pay the interest on the bonds and a sinking fund for their ultimate retirement if a sinking fund is contracted for.
Acts 1909, No. 279, § 26, p. 829; C. & M. Dig., § 3634; Pope's Dig., § 4485; A.S.A. 1947, § 21-555.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-441 - Issuing bonds and evidences of debt to hasten work - Terms of bonds

(a)
In order to hasten work, the board may borrow money at a rate of interest as provided for in a resolution of the commissioners, may issue negotiable bonds therefor, signed by the members of the board, and may pledge all assessments for the repayment thereof. It may also issue to the contractors who do the work its negotiable evidences of debt, bearing interest at such rate or rates as determined by the board.
(b)
No bonds issued under the terms of this act shall run for more than thirty (30) years. All issues of bonds may be divided so that a portion thereof may mature each year as the assessments are collected, or they may all be made payable at the same time, with proper provision for a sinking fund.
Acts 1909, No. 279, § 15, p. 829; C. & M. Dig., § 3623; Pope's Dig., § 4474; Acts 1970 (Ex. Sess.), No. 49, § 1; 1975, No. 225, § 10; 1981, No. 425, § 10; A.S.A. 1947, § 21-553.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-442 - Security for bonds - Levy and collection of tax - Default in payment of bonds

(a)
All bonds issued by commissioners under the terms of this act shall be secured by a lien on all lands, railroads, and tramroads in the district. The board of directors shall see to it that a tax is levied annually and collected under the provisions of this act, so long as it may be necessary to pay any bond issued or obligation contracted under its authority; and the making of the assessment or levy and collection may be enforced by mandamus.
(b)
If any bond or interest coupon on any bond issued by the board is not paid within thirty (30) days after its maturity, it shall be the duty of the chancery court of the proper county, on the application of any holder of the bond or interest coupon so overdue, to cause the collection of the taxes set out in this chapter. The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest and then to payment pro rata of all bonds issued by the board which are then due and payable; and the commissioners may be directed by suit to foreclose the lien of the taxes on the lands.
(c)
The suits so brought by the commissioners shall be conducted in all matters as suits by the board, as provided in this chapter, and with like effect.
(d)
The decrees and deeds herein shall have the same presumptions in their favor.
Acts 1909, No. 279, § 25, p. 829; C. & M. Dig., § 3633; Pope's Dig., § 4484; A.S.A. 1947, § 21-554.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-443 - Tax to pay off bonds issued for preliminary expenses

(a)
(1)
For the purpose of paying the principal and interest of any bonds issued to pay preliminary expenses, either original or refunding bonds, when an assessment of benefits has not been made on the real property of the district, the court by which the district was established shall, when called upon by the commissioners of the district, enter upon its records an order, which shall have all the force and effect of a judgment, providing that there shall be assessed and collected a tax upon the real property of the district. This tax shall be sufficient to pay the bond issue as the bond issue matures, with ten percent (10%) added for unforeseen contingencies, based upon the valuation thereof as shown by the last assessment for county and state purposes. This tax shall be extended upon the tax books of the county and collected in the same manner as may be provided by law for the collection of taxes for state and county purposes, and for his services in making the collection, the collector shall receive a commission of one percent (1%).
(2)
The tax so levied shall be a lien on all the real property of the district from the time the tax is levied by the court.
(3)
The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within twenty (20) days from the time the assessment of taxes has been made by the court, and on appeal the presumption shall be in favor of the legality of the tax.
(b)
The levy and collection of a tax for the payment of bonds issued to pay for preliminary expenses of a district or refunding bonds issued for such purposes shall not operate as an abandonment of the district, but the organization of the district shall be continued until such time as the board of commissioners of the district may deem it advisable to complete the improvements contemplated in the district, or, until it may be deemed advisable to abolish the district in the manner provided in subchapter 10 of this chapter.
Acts 1927, No. 59, § 2; Pope's Dig., § 4524; A.S.A. 1947, § 21-560.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-444 - Issuance of certificates of indebtedness for maintenance - Appeal

(a)
Any drainage district organized under and pursuant to the laws of the State of Arkansas in which an additional tax levy has been made for the purpose of preserving the drainage system and of keeping the ditches clear from obstruction and of extending, widening, or deepening the ditches thereof, in order not to delay the necessary work, may issue and sell, with the approval of the court levying or approving the levying of the additional taxes, certificates of indebtedness, bearing interest at a rate not to exceed six percent (6%) per annum and for a total amount not to exceed one (1) annual tax. These certificates shall be, and are made, negotiable and shall mature and be made payable within one (1) year after their issuance and shall constitute a lien and charge against any funds of the district not previously pledged.
(b)
No such certificates of indebtedness shall be issued while any appeal from any order levying such additional taxes is pending in any of the courts of this state, nor shall any such certificates of indebtedness be issued prior to the expiration of the time for appeal from any such order levying such taxes.
(c)
However, the provisions of this section requiring the approval of the court of tax levies shall not apply to drainage districts which have heretofore been organized and created by special acts wherein it is provided that all tax levies shall be made by resolution or order of the board of commissioners or directors, and the provisions of such special acts so provided shall remain in full force and effect.
(d)
Any property owner or the commissioners of any drainage district may appeal from the finding of the county court, or the circuit court where the lands comprising the district lie in more than one (1) county, on any petition for the levying of additional taxes for the purpose of preserving the drainage system and of keeping the ditches clear from obstruction and of extending, widening, or deepening the ditches thereof, at any time within thirty (30) days from the rendition of the finding, order, or judgment, but not thereafter.
Acts 1951, No. 72, §§ 1-3; A.S.A. 1947, §§ 21-583, 21-584.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 4 - DISTRICT OPERATION GENERALLY (§§ 14-121-401 — 14-121-445) › Section 14-121-445 - Refunding bonds

(a)
Any drainage district in this state which has issued and sold bonds, prior to the assessment of benefits on the property of the district, for the purpose of paying preliminary expenses of the district is authorized and empowered to issue refunding bonds for the purpose of paying any bond or bonds of the district then outstanding.
(b)
(1)
The refunding bonds shall mature at such time or times as the board of commissioners of the district may direct.
(2)
The refunding bonds may not bear a greater rate of interest than six percent (6%) per annum. However, the bonds may be converted into a larger amount of bonds bearing a lower rate of interest on such terms that the district shall receive therefor and pay thereon substantially the same amount of money.
(c)
The refunding bonds shall not be issued for a substantially greater amount than is necessary to pay outstanding bonds with all interest thereon in addition to such discounts and expenses only as may be necessary and incident to the refunding bond issue.
Acts 1927, No. 59, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 5 - SUBDISTRICTS (§§ 14-121-501 — 14-121-505) › Section 14-121-501 - Applicability of sections 14-121-204 and 14-121-205

The provisions of §§
14-121-204
and
14-121-205
shall apply to the organization of a subdistrict the same as to the organization of the district.
Acts 1913, No. 177, § 18; C. & M. Dig., § 3650; Pope's Dig., § 4501; A.S.A. 1947, § 21-509.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 5 - SUBDISTRICTS (§§ 14-121-501 — 14-121-505) › Section 14-121-503 - Formation procedure in circuit court

(a)
Where the main drainage district, of which the proposed subdistrict is to become a part, shall have been organized by a circuit court, the petition for the proposed subdistrict shall be presented to the circuit court and all subsequent proceedings had therein.
(b)
Where the main drainage district, of which the proposed subdistrict shall embrace lands lying in another, or other counties, the petition for the organization of the proposed subdistrict shall be filed in the circuit court of the county in which the main district was organized and all subsequent proceedings shall be had in the circuit court.
Acts 1913, No. 177, § 19; 1917, No. 270, § 1, p. 1446; C. & M. Dig., § 3151; Pope's Dig., § 4502; A.S.A. 1947, § 21-510.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 5 - SUBDISTRICTS (§§ 14-121-501 — 14-121-505) › Section 14-121-504 - Commissioners - Subsequent proceedings

When the county or circuit court has established a subdistrict, it shall appoint the commissioners of the main district of which the subdistrict is to become a part to act as commissioners of the subdistrict, and the proceedings thereafter shall conform to the provision of this act relating to drainage districts.
Acts 1913, No. 177, § 19; 1917, No. 270, § 1, p. 1446; C. & M. Dig., § 3151; Pope's Dig., § 4502; A.S.A. 1947, § 21-510.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 5 - SUBDISTRICTS (§§ 14-121-501 — 14-121-505) › Section 14-121-505 - Authority to do construction for land reclamation

A subdistrict of a drainage district organized under, or made subject to, §§
14-121-101
,
14-121-102
,
14-121-104
,
14-121-105
,
14-121-201
-
14-121-205
,
14-121-207
,
14-121-301
,
14-121-304
,
14-121-305
,
14-121-307
,
14-121-310
,
14-121-311
,
14-121-313
,
14-121-401
-
14-121-406
,
14-121-408
,
14-121-411
,
14-121-412
,
14-121-422
-
14-121-432
,
14-121-440
-
14-121-442
,
14-121-802
-
14-121-805
, and
14-121-808
may reconstruct, repair, enlarge, straighten, extend, and improve ditches, drains, levees, sluiceways, flood gates, and any and all other construction work of the original district for the reclamation of wet and overflowed land, as a part of the system of improvements of the subdistrict, provided the work shall be done at the expense of the subdistrict.
Acts 1959, No. 153, § 1; A.S.A. 1947, § 21-586.
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 121 - DRAINAGE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-121-101 — 14-121-1110) › Subchapter 6 - FORMING MAINTENANCE DISTRICTS WITHIN ORIGINAL DISTRICTS (§§ 14-121-601 — 14-121-607) › Section 14-121-601 - Scope

The terms and provisions of this subchapter shall never at any time be applicable to a drainage district organized under the general drainage laws of this state for the primary purpose of constructing levees and other flood control projects under the terms and provisions of the Flood Control Acts of Congress, approved May 15, 1928, and June 15, 1936, and any amendments thereto, and all districts organized as aforesaid are exempt from the provisions of this subchapter.
Acts 1947, No. 371, § 6; A.S.A. 1947, § 21-582.