reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-113 - Right and power of eminent domain

(a)
(1)
(A)
All districts organized under this chapter shall have the right of eminent domain in order that they may carry out the purposes of their creation.
(B)
A district under this chapter shall not have the right of eminent domain to condemn rights-of-way outside the boundaries of the district.
(2)
This right shall be exercised in the same manner as in the case of railroad, telegraph, and telephone companies, but without the necessity of making a deposit of money before entering into possession of the property condemned.
(b)
A district shall have the power of eminent domain for the purposes of:
(1)
Condemning any water or sewer utility other than a water or sewer utility owned by a municipality or other type of improvement district, including without limitation a municipal improvement district or consolidated utility district, that is found within the boundaries of the district and is exempt from the definition of "public utility" defined under §
23-1-101
; and
(2)
Securing any lands or rights-of-way needed in making improvements to water or sewer systems owned and operated by that district.
(c)
(1)
(A)
The board of the district may enter upon any private property for the purposes stated in subsection (b) of this section.
(B)
If the person is damaged and the board of the district cannot agree on the sum to be paid for the damages, the person aggrieved may file his or her other petition in the circuit court of the county setting forth his or her other grievance and asking compensation for the grievance, making the board of the district a party defendant.
(C)
The issues in the suit shall be made up as in other cases at law, and the cause shall be tried by a jury, unless dispensed with by the parties.
(D)
The case shall be advanced on the docket so as to have precedence over all other causes.
(E)
(i)
The judge of the circuit court may hold a special term at any time for the trial of the cause, giving ten (10) days' notice to the parties of the time of holding the special term.
(ii)
This notice may be in writing and shall be served on the parties as a writ of summons is directed to be served unless the notice is waived by the parties or one (1) of the parties.
(2)
(A)
In case an agreement cannot be arrived at between the board of improvement and the owner of the property in relation to the damages claimed, the judge of the court, in vacation, may fix an amount to be deposited with some person, to be designated by the court, before the entering upon and taking possession of the property to be used and taken as provided in this section.
(B)
When the required amount has been deposited and the certificate filed in the cause, the work may proceed.
Amended by Act 2013, No. 290,§ 2, eff. 3/6/2013.
Acts 1983, No. 613, § 21; A.S.A. 1947, § 20-2421; Acts 1987 (1st Ex. Sess.), No. 37, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-114 - Sale of land

Any land that may be acquired by any district organized under this chapter may be sold by the board thereof for the price and on the terms it deems best.
Acts 1983, No. 613, § 22; A.S.A. 1947, § 20-2422.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-115 - Priority of cases

All cases involving the validity of districts or the assessment of benefits and all suits to foreclose the lien or taxes shall be deemed matters of public interest and shall be advanced and disposed of at the earliest possible moment, and all appeals from them must be taken and perfected within thirty (30) days.
Acts 1983, No. 613, § 19; A.S.A. 1947, § 20-2419.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-118 - Reassessment

(a)
The board may, not more often than once a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.
(b)
The reassessment shall be made, advertised, and equalized in the same manner as provided in this chapter for making the original assessment.
Acts 1983, No. 613, § 9; A.S.A. 1947, § 20-2409.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-119 - Levy of tax

(a)
(1)
The board of the district shall, at the same time that the assessment of benefits is equalized or at any time thereafter, enter upon its records an order which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies.
(2)
The tax is to be paid by the real property in the district in the proportion to the amount of the assessment of benefits thereon and is to be paid in annual installments, as provided in the order.
(b)
The tax so levied shall be a lien upon all the real property in the district from the time it is levied, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until such assessment, with any penalty costs that may accrue thereon, shall have been paid. Provided, however, with the prior written approval of the board of the district, the county clerk shall release from the lien of the assessment and tax any lot, block, or tract with respect to which the assessment and tax shall have been paid or prepaid.
(c)
(1)
The remedy against the levy of taxes shall be by suit in chancery.
(2)
The suit must be brought within thirty (30) days from the time of notice that the levy was made, and on the appeal, the presumption shall be in favor of the legality of the tax.
(d)
(1)
The board shall, promptly after entry of an order levying the tax, publish once a week for two (2) consecutive weeks in some newspaper having general circulation in the district, a notice setting forth the order of levy and warning all persons affected thereby that it shall become final unless suit is brought to contest it within thirty (30) days of the date of first publication of the notice.
(2)
No property owner shall be barred from contest of the levy within the thirty-day publication period.
Acts 1983, No. 613, § 10; A.S.A. 1947, § 20-2410; Acts 1991, No. 504, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-120 - Interest on assessment

The assessment of the benefits shall bear interest at the rate of ten percent (10%) per annum from the time it is equalized. However, the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Acts 1983, No. 613, § 11; A.S.A. 1947, § 20-2411.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-121 - Extension and collection of taxes

(a)
(1)
When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set it opposite each benefit assessed in a column marked "Annual Collection".
(2)
(A)
It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.
(B)
For his or her services, the clerk shall receive a commission of one and one-half percent (1.5%) of the amount so extended.
(b)
(1)
(A)
(i)
It shall then be the duty of the tax collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.
(ii)
For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).
(B)
The taxes shall be paid over by the collector to the depository of the district at the same time he or she pays over the county funds.
(2)
In counties operating under the unit tax ledger system, the collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.
(c)
(1)
County clerks and tax collectors are authorized to employ additional deputies to do the increased work imposed by the terms of this chapter.
(2)
They may pay the deputies salaries up to the sum of five thousand dollars ($5,000) per annum. However, the salaries shall never exceed the receipts from the commissions allowed by this chapter.
(d)
No property owner shall be required to pay the improvement taxes provided in this chapter as a prerequisite to paying his or her general taxes.
Acts 1983, No. 613, § 12; A.S.A. 1947, § 20-2412; Acts 2001, No. 1816, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-122 - Subsequent levies

(a)
If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board on account of an improvement as provided in this chapter, as it shall become due and payable, the board shall, from time to time, make such further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest.
(b)
The performance of the duties set forth in this section may be enforced by mandamus.
Acts 1983, No. 613, § 13; A.S.A. 1947, § 20-2413.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-124 - Negotiable notes, bonds, or evidences of debt

(a)
(1)
In order to meet preliminary expenses and to finance the cost of the improvements to be accomplished with cost incidental to the improvements and to the issuance of the bonds, the board may issue negotiable notes or bonds of the district and may pledge and mortgage all assessments of benefits to the district and all or any part of the profits of the district derived from its operation of any improvements of the district to the payment of the notes and bonds.
(2)
The board may also issue to the contractors who do the work negotiable evidences of debt to bear interest at the rates prescribed by the board and secure them in the same manner.
(3)
As for the security for the payment of any such indebtedness, the members of the board may, by resolution, establish the rates for use of the improvements to be collected from the users of such improvements and may mortgage any or all of its property, including improvements.
(b)
(1)
Bonds and notes issued under the authority of this chapter shall bear interest at such rate or rates, shall mature at such time or times, shall be payable, as to principal, premium, if any, and interest, at such places, within or without the State of Arkansas, shall be in such form, whether bearer or registered, shall be subject to such exchange privileges, and shall have such other details as may be set forth in the resolution of the board authorizing their issuance.
(2)
The resolution may provide for the execution and delivery of a trust indenture or like instrument by the board securing the bonds and for the execution and delivery of other writings pertaining thereto.
(3)
The bonds, and coupons, if any, may be executed by the manual or facsimile signatures of the members of the board.
Acts 1983, No. 613, § 15; 1985, No. 296, § 5; A.S.A. 1947, § 20-2415.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-125 - Bonds - Tax exemption

Bonds, and the interest thereon, shall be exempt from all state, county, and municipal taxes, including income, property, and inheritance taxes.
Acts 1983, No. 613, § 15; 1985, No. 296, § 5; A.S.A. 1947, § 20-2415.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-126 - Payment of bonds and interest

(a)
(1)
All bonds issued under the terms of this chapter shall be secured by a lien on all real property in the district.
(2)
(A)
The board shall see to it that a tax is levied annually and collected under the provisions of this chapter, so long as it may be necessary to pay any bond issued or obligation contracted under its authority.
(B)
The making of an assessment or levy and collection may be enforced by mandamus.
(b)
(1)
(A)
If any bond, or interest thereon, is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on application of any holder of the bond or interest coupon so overdue, to appoint a receiver to collect the taxes and an assessor to reassess the benefits, if necessary.
(B)
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.
(2)
(A)
The receiver may be directed, by suit, to foreclose the lien of the taxes on the real property.
(B)
Suits brought by the receiver shall be conducted in all matters as are suits by the board as provided in this chapter and with like effect, and the decree and deeds therein shall have the same presumption in their favor.
(c)
When all the sums have been paid, the receiver shall be discharged and the affairs of the district conducted by the board as provided in this chapter.
Acts 1983, No. 613, § 18; A.S.A. 1947, § 20-2418.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-127 - Dissolution of district

(a)
(1)
After all bonds, notes, or other evidences of indebtedness, including interest, have been paid in full, then a district by unanimous vote of the board may be dissolved and all future levies and assessments cancelled, the board relieved from further duties, and the surplus funds of the district distributed in accordance with the procedures set forth in subsection (b) of this section if title to and control of the facilities constructed by the district have been taken over or assumed by a political subdivision, a municipal utility commission or agency, a regulated public utility, or an incorporated property owners' association served or benefitted by the facilities.
(2)
The districts are authorized, at the discretion of the board, to enter into repair and maintenance agreements or contracts and to expend funds of the districts for these purposes.
(b)
(1)
In the event the board votes to dissolve the district under subsection (a) of this section, the board shall convert all assets into cash and shall first pay from such surplus funds all debts of the district, including any reasonable legal and other expenses incurred in connection with the dissolution.
(2)
(A)
The board then shall refund all remaining funds of the district, pro rata, to the property owners who hold title to the property in the district at the time the refund is made.
(B)
(i)
The pro rata refund to the property owners shall be made on the basis of the most recent assessment or reassessment of benefits on the parcels of property prior to dissolution and shall be in the same proportion that the assessed benefits of each individual parcel of property bears to the total of the assessed benefits of all the property in the district.
(ii)
No property owner whose property is delinquent in any sum for district assessments, penalties, or interest, at the time the refund is made, shall be counted in calculating the pro rata distribution, or receive any portion of the refund.
(C)
Within ninety (90) days after the distribution of the surplus funds has been completed, the board shall file a copy of the resolution of dissolution and a financial statement of the district, verified by all its members, in the office of the county clerk in the county in which the district is located.
Amended by Act 2017, No. 819,§ 1, eff. 8/1/2017.
Acts 1983, No. 613, § 17; A.S.A. 1947, § 20-2417.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-128 - Lien for preliminary expenses

(a)
In case, for any reason, the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon.
(b)
The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.
Acts 1983, No. 613, § 20; A.S.A. 1947, § 20-2420.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-129 - Continued existence of district

If the petition for formation of the district provides therefor or the owners of real property in the district agree thereto, then a district shall not cease to exist upon the acquiring, construction, or completion of the improvement, but shall continue to exist for the purpose of preserving, maintaining, and operating the improvement, replacing equipment, paying salaries to employees, and performing any other functions or services authorized in this chapter. To this end, the board may, from time to time, make such additional levies based upon the assessment of benefits as may be necessary for these purposes. However, the amount of the total levies shall not exceed the assessed benefits and interest thereon.
Acts 1983, No. 613, § 17; A.S.A. 1947, § 20-2417.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-130 - Systems turned over to municipality

(a)
In those cases where improvement districts have been organized under this chapter or any consolidation of districts organized under this chapter with one another or with suburban or municipal improvement districts, either for furnishing of water or sewer services, or both, and all or any part thereof lies outside a municipality within the class affected by this chapter which desires to operate them as a municipal waterworks or a municipal sewer system, the boards of these districts, in order to secure more adequate service for the inhabitants within the districts, shall have the authority to turn over to the municipality the operation and maintenance of the systems.
(b)
(1)
The municipality may issue revenue bonds and fix the rates for the services and use the net revenues from the operation to pay the principal and interest and paying charges of its revenue bonds for payment and discharge of the outstanding bonds of the district.
(2)
If the net revenues are not sufficient to prevent a default in the bonds or interest, a tax sufficient to produce enough revenue to cure the default shall be levied on the assessments of benefits in the district and nothing in this section shall impair the rights of the holders of the outstanding bonds to demand and receive sufficient annual collections on the assessments of benefits to meet interest and principal payments as they become due.
Acts 1985, No. 296, § 7; A.S.A. 1947, § 20-2426.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-131 - Consolidated systems authorized

(a)
Where there are contiguous or adjacent districts organized under this chapter or under the suburban improvement district laws or the municipal improvement district laws for either water or sewer services, or both, it shall be permissible for all or any two (2) or more of these districts, whether organized under this chapter, the suburban improvement district laws, the municipal improvement district laws, or any combination thereof, to enter into a contract with each other for the joint operation, maintenance, improvement, enlargement, and betterment of their respective systems or of the consolidated system, to be paid for by charges for the services.
(b)
Any such district which has paid its outstanding bonded indebtedness but which has not been turned over to the municipality for operation, may join in contracts for joint operation, and any facilities constructed by any districts outside their boundaries shall be included in the consolidated systems.
(c)
These consolidated systems may borrow money to pay and discharge any outstanding bond issues and indebtedness of the districts joining in the consolidations and may borrow money also for improvement, enlargement, and betterment of the facilities of the consolidated systems.
(d)
To accomplish these purposes, consolidated systems may issue negotiable bonds or notes evidencing the money so borrowed, to be secured solely by a pledge of the net revenues derived from the operation of the facilities, to bear interest at such rate or rates as prescribed by the boards of the district, and to mature at such time and places as the board shall decide best, and to be issued with such terms of payment, call provisions, and interest rates as the board shall deem to be in the best interest of the inhabitants of the consolidated district.
Acts 1985, No. 296, § 8; A.S.A. 1947, § 20-2427.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-132 - Connections outside district boundaries

(a)
All districts organized pursuant to the provisions of this chapter for the purposes of constructing waterworks, sewers, gas pipelines, or telephone lines shall have the authority to permit lands outside the boundaries of the district to connect to these improvements and transmission lines serving the lands with water, sewer, gas, and telephone improvements of the district and to make a charge for this privilege.
(b)
(1)
The commissioners of the district shall have the right to consent to or refuse to allow these connections within their discretion.
(2)
(A)
These connections shall be made on such terms as the commissioners may dictate. However, no lands outside the district shall be permitted to connect with the improvements of the district except on payment to the district of a sum equal to not less than the charge made against similarly benefited lands within the district.
(B)
In case connections have theretofore been made without the payment of a charge for the connection, the district may refuse to allow service to the lands until permission for the connection is granted and the charge for the service is paid to the district.
Acts 1985, No. 296, § 6; A.S.A. 1947, § 20-2425.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 93 - PROPERTY OWNERS' IMPROVEMENT DISTRICTS (§§ 14-93-101 — 14-93-133) › Section 14-93-133 - Annexation of lands outside district boundaries

(a)
(1)
All districts organized under this chapter shall have the authority to permit lands outside the boundaries of the district to be annexed to the district.
(2)
Annexation shall be permissible only for the purpose of providing improvements to the property to be annexed for purposes similar to the purposes for which the district was formed or for which the district currently exists.
(b)
(1)
When persons claiming to constitute all of the owners of territory contiguous to any such district desire that the territory be annexed to the district, they may present their petition describing the territory to be annexed to the clerk of the county court.
(2)
The petition shall be accompanied by a resolution of the board of the existing district approving the annexation.
(3)
The county court shall then direct the clerk to publish for two (2) consecutive weeks, in some newspaper having general circulation in each county in which the district and the territory proposed to be annexed is located, a notice calling upon the owners in the district and the territory proposed to be annexed to appear before the county court on the date and time and at the place named in the notice and show cause for or against the annexation.
(c)
(1)
On the day named in the notice, the county court shall hear all persons who desire to be heard on the following questions:
(A)
Whether the territory to be annexed to the district lies within the jurisdiction of the county court;
(B)
Whether all of the owners of real property in the territory sought to be annexed have signed the petition; and
(C)
Whether a majority of the board of the district has approved the annexation by resolution of the board.
(2)
The findings of the county court shall have all the force and effect of a judgment, and shall be conclusive, unless, within thirty (30) days thereafter, suit is brought in the chancery court to review it.
(d)
(1)
The finding of the county court shall be expressed as a judgment in case it is in favor of the petitioners.
(2)
In that event, the territory sought to be annexed shall become a part of the district, and the improvements petitioned for shall be made by the commissioners.
(3)
The commissioners shall make the assessment of benefits and levy the tax for the improvements on the territory annexed under the provision of this section as if the territory were included in the original district.
Acts 1987, No. 787, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-101 - Title

This chapter may be known and cited as the "Municipal Property Owner's Improvement District Law".
Acts 1987, No. 113, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-102 - Legislative intent

It is the intent and purpose of this chapter to authorize the formation of improvement districts by the unanimous approval of the owners of real property located in the territory to be included in the district.
Acts 1987, No. 113, § 1; 1993, No. 819, § 1; 1999, No. 475, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-103 - Definitions

As used in this chapter, unless the context otherwise requires:
(1)
"Board" means any board of commissioners appointed pursuant to this subchapter;
(2)
"Clerk" means the clerk or recorder of a municipality;
(3)
"District" means any improvement district formed under the provisions of this chapter;
(4)
"Facilities" means any properties, real, personal, or mixed, tangible or intangible;
(5)
"Governing body" means any city council, town council, board of directors, or like body having legislative powers for any municipality;
(6)
"Improvement" or "improvements" means any lands, structures, improvements, fixtures, and appurtenant equipment acquired, constructed, improved, or equipped by a district;
(7)
"Municipality" means any city or incorporated town of the State of Arkansas;
(8)
"Nearby municipality" means any municipality located within ten (10) miles of any boundary of a district;
(9)
"Person" means an individual, corporation, partnership, association, firm, or other entity recognized by law as having capacity to own real property in the State of Arkansas;
(10)
"Real property" shall be construed to embrace all property subject to assessment for the purposes of this chapter.
Acts 1987, No. 113, §§ 2, 7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-104 - Construction

The provisions of this chapter shall be liberally construed to accomplish the purposes of this chapter, and this chapter shall be the sole authority necessary to accomplish its purposes. To this end, it shall not be necessary to comply with the requirements of other laws including, without limitation, those pertaining to notice, consent, and like requirements in acting pursuant to this chapter to accomplish its purposes.
Acts 1987, No. 113, § 24.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-107 - Board of commissioners generally

(a)
(1)
(A)
Within thirty (30) days after their appointment, the commissioners shall take and file with the clerk their oath of office, in which they shall swear to support the Constitution of the United States and the Constitution of the State of Arkansas, to discharge faithfully their duties as commissioners, and to not be interested, directly or indirectly, in any contract let by the board except upon the approval of all the owners of real property located in the district.
(B)
Any commissioner failing to file the oath within this period shall be deemed to have declined the office, and the governing body shall appoint some property owner as his successor, who shall qualify in like manner within a like time.
(2)
(A)
In case of a vacancy on the board after the commissioners have organized, except as set forth in §
14-94-108
, the remaining commissioners shall select some property owner in the district or creditors of the district as a successor; provided, however, if all improvements in the district have been completed, then the governing body shall select the successor.
(B)
The person so selected shall qualify by taking the oath of office as prescribed for the original commissioners.
(b)
(1)
(A)
The board shall organize by electing one (1) of its members as chairman and another as secretary.
(B)
It may also employ such agents, servants, engineers, and attorneys as it deems best and fix their compensation and the compensation of the secretary.
(2)
The board shall also select some solvent bank or trust company as the depository of its funds.
(c)
In addition to and not by way of limitation of the above powers, the board shall have the power to:
(1)
Make and execute all contracts, leases, conveyances, and other instruments of the district;
(2)
Join with any county, municipality, improvement district, or other political subdivision or government agency, local, state, or federal, in the acquisition, construction, maintenance, operation, and financing of any of the improvements authorized by this chapter or as to the performance of any of its functions;
(3)
Establish rules and regulations for the transaction of the district's business and for the services, use, and right to use of its facilities or services, or both, or to effectuate any purpose of this chapter;
(4)
Do all things incidental to the exercise of the express powers granted by this chapter; and
(5)
Perform all acts useful to carry out the purposes of this chapter, unlimited by any express provision hereof.
(d)
No member of the board shall be liable for any damages unless it shall be made to appear that he acted with a corrupt intent.
Acts 1987, No. 113, §§ 5, 16; 1995, No. 1127, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-108 - Removal of board members

(a)
When the owners of two-thirds (2/3) in assessed value of the real property located within any district shall sign a petition stating that the petitioners believe it to be in the best interest of the district that the board, or any member thereof, be removed and shall file the petition with the governing body, the governing body shall set a date for a hearing on the petition and shall give notice of the hearing by one (1) publication in a newspaper of general circulation in the district at least ten (10) days before the date of the hearing.
(b)
(1)
The purpose of the hearing shall be to determine the sufficiency of the petition.
(2)
Any property owner of the district may appear and present evidence either in support of or against the sufficiency of the petition.
(c)
If, after hearing, based upon the evidence presented, the governing body shall determine that the petition is signed by at least two-thirds (2/3) in assessed value of the real property owners in the district, the governing body shall immediately adopt a resolution removing the member of the board in accordance with the petition and appoint some property owner in the district or creditor of the district as a successor to fill the vacancy created by his removal.
(d)
No member of the board shall be liable for any damages unless he or she shall have acted with a corrupt intent.
Acts 1987, No. 113, § 23; 1989, No. 276, § 3; 1995, No. 1127, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-109 - Planning by board

(a)
The board shall form plans relative to the acceptance, purchase, or construction of the improvement.
(b)
To that end, the board may employ such engineers, attorneys, and other assistants as it may find necessary and shall file copies of all pertinent reports and actions of the board with the clerk.
Acts 1987, No. 113, § 7.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-110 - Powers of districts generally

(a)
Any district, in furtherance of any of the purposes set forth in §
14-94-105
, shall have the authority to hire managers and other employees and to pay their salaries incident to the operation and maintenance of any of the improvements authorized by this chapter. It shall also have the authority to acquire and purchase equipment and machinery incident to the operation and maintenance of these improvements and shall be further authorized to do any and all other acts which shall be deemed necessary in order to purchase, construct, accept as a gift, operate, and maintain any and all improvements authorized by this chapter.
(b)
Any district shall have the power to sell or lease any improvements owned by it to any nearby municipality or district or other improvement district within the nearby municipality serving on behalf of the property owners of the district or to any other person. The district may make contracts with any person, or it may operate any improvement and may connect any improvement with the improvements, systems, and transmission lines of any nearby municipality or other district or improvement district and, with respect to sewers, may carry its sewers to any proper outlet within or without the district.
(c)
Any district may accept as a gift any or all of the improvements and facilities authorized in this chapter upon the assumption of the maintenance and operation of the improvements and shall have the authority to assess and collect benefits as provided in this chapter, in order to provide the revenue for the costs of the maintenance and operation.
Acts 1987, No. 113, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-111 - Corporate powers

Each district shall be a body corporate with power to sue and to be sued on its contracts, and it shall have a corporate seal.
Acts 1987, No. 113, § 5.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-112 - Right of eminent domain

(a)
All districts organized under this chapter shall have the right of eminent domain in order that they may carry out the purposes of their creation.
(b)
This right shall be exercised in the same manner as in the case of railroad, telegraph, and telephone companies, but without the necessity of making a deposit of money before entering into possession of the property condemned.
(c)
Nothing in this chapter shall be construed to authorize any property owner improvement district to issue or sell revenue bonds or use the proceeds thereof to purchase, condemn, or otherwise aquire a utility generating plant, transmission or distribution system owned or operated by a regulated public utility.
Acts 1987, No. 113, § 21; 1989, No. 276, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-113 - Sale of land

Any property that may be acquired by any district organized under this chapter may be sold by the board of the district for the price and on the terms it deems best.
Acts 1987, No. 113, § 22.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-114 - Priority of cases

(a)
All cases involving the validity of districts or the assessment of benefits and all suits to foreclose the lien or taxes shall be deemed matters of public interest and shall be advanced and disposed of at the earliest possible moment.
(b)
All appeals therefrom must be taken and perfected within thirty (30) days after the order or decree.
Acts 1987, No. 113, § 19.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-117 - Reassessment

(a)
The board may, not more often than one (1) time a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.
(b)
The reassessment shall be made, advertised, and equalized in the same manner as provided in this subchapter for making the original assessment.
Acts 1987, No. 113, § 9.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-118 - Levy of tax

(a)
(1)
At the same time that the assessment of benefits is equalized or at any time thereafter, the board shall enter upon its records an order, which shall have all the force of a judgment, providing that there is levied upon the real property of the district a tax sufficient to pay the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies.
(2)
The tax is to be paid by the real property owners in the district in the proportion to the amount of the assessment of benefits thereon and is to be paid in annual installments, as provided in the order.
(b)
The tax so levied shall be a lien upon all the real property in the district from the time it is levied, shall be entitled to preference over all demands, executions, encumbrances, or liens whenever created, and shall continue until the assessment, with any penalty costs that may accrue thereon, shall have been paid. Provided, however, with the prior written approval of the board, the county clerk shall release from the lien for the assessment and tax any lot, block, or tract with respect to which the assessment and tax shall have been paid or prepaid.
(c)
(1)
Promptly after entry of an order levying the tax, the board shall publish at least one (1) time in some newspaper having general circulation in the municipality a notice setting forth the order of levy and warning all persons affected by it that the order shall become final unless suit is brought to contest the order within thirty (30) days of the date of first publication of the notice; and
(2)
No property owner shall be barred from contest of the levy within the thirty-days' publication period.
(d)
(1)
The remedy against such levy of taxes shall be by suit in chancery.
(2)
The suit must be brought within thirty (30) days from the time of notice that the levy was made, and, on the appeal, the presumption shall be in favor of the legality of the tax.
Acts 1987, No. 113, § 10; 1991, No. 504, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-119 - Interest on assessment

The assessment of the benefits shall bear interest at a rate equal to the lesser of the maximum rate permitted by law or the rate of ten percent (10%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Acts 1987, No. 113, § 11.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-120 - Extension and collection of taxes

(a)
(1)
When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set forth the amount in the assessment book opposite each benefit assessed in a column marked "Annual Collection". The assessor shall file a certified copy of the completed assessment book with the county clerk.
(2)
(A)
It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted.
(B)
For his or her services, he or she shall receive a commission of one and one-half percent (1.5%) of the amount so extended.
(b)
(1)
(A)
(i)
It shall then be the duty of the collector of the county to collect each year the taxes extended upon the tax books along with the other taxes until the entire levy is exhausted.
(ii)
For his or her services in making the collections, including prepayments, the collector shall receive a commission of one and one-half percent (1.5%). In the case of prepayments, the maximum commission shall be the lesser of one and one-half percent (1.5%) or fifty dollars ($50.00).
(B)
The taxes shall be paid over by the collector to the district at the same time he or she pays over the county funds.
(2)
In counties operating under the unit tax ledger system, the tax collector shall receive a commission of one and one-half percent (1.5%) for extending the taxes and a commission of an additional one and one-half percent (1.5%) for collecting the taxes.
(c)
A property owner shall pay the taxes under this subchapter as a prerequisite to paying his or her ad valorem real property taxes.
Amended by Act 2019, No. 1077,§ 1, eff. 4/17/2019.
Acts 1987, No. 113, § 12; 2001, No. 1816, § 3.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 94 - MUNICIPAL PROPERTY OWNERS' IMPROVEMENT DISTRICT LAW (§§ 14-94-101 — 14-94-128) › Section 14-94-121 - Subsequent levies

(a)
If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board on account of the improvement, as provided in this chapter, as the principal and interest on the bonds shall become due and payable, the board shall from time to time make the further levy upon the property previously assessed for a sum sufficient to complete the improvement and to pay the bonds and interest, which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest.
(b)
The performance of the duties set forth in this section may be enforced by mandamus.
Acts 1987, No. 113, § 13.