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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 4 - REFUNDING INDEBTEDNESS (§§ 14-89-401 — 14-89-404) › Section 14-89-404 - Form of bonds

All refunding bonds shall be negotiable instruments and may have coupons evidencing interest, payable at annual or semiannual periods, and shall have all the rights of security, including liens on assessments of benefits and levy of taxes on the lands, together with all remedies for their collection that are provided for the original bonds issued by a municipal improvement district and may be further secured by a pledge and mortgage of the assessment of benefits and taxes in the district, to be executed by the commissioners.
Acts 1933, No. 112, § 3; Pope's Dig., § 11345; A.S.A. 1947, § 20-207.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 5 - RECEIPT OF TAX REVENUES GENERALLY (§§ 14-89-501 — 14-89-502) › Section 14-89-501 - Road tax - Payment to certain improvement districts

(a)
In counties which have two (2) levying courts, in which there is an incorporated town or city of the second class that has formed any municipal improvement district for the purpose of improving any of its streets or alleys, the amount of the three-mill road tax collected by the county on property situated within the district shall be paid by the tax collector for the county directly to the collector for the district, to be expended as funds of the district.
(b)
This section shall not apply in any manner to cities of the first class.
Acts 1939, No. 90, § 1; A.S.A. 1947, § 20-216.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 5 - RECEIPT OF TAX REVENUES GENERALLY (§§ 14-89-501 — 14-89-502) › Section 14-89-502 - Distribution of road tax in certain cities of the first class

(a)
Whenever, by an act of the General Assembly or by the order of a county court, the three-mill road tax collected on the property in a street improvement district and annex in a city of the first class is given to the district and annex, respectively, as an aid to the property owners on account of the extra width of the street or for any other reason, the commissioners on the board of improvement may, if they deem it fair and equitable, distribute between the district and the annex the total amount received for both the three-mill tax, in the proportion that the cost of the improvement in each bears to the total cost of the improvement in both.
(b)
This section shall apply only to those counties having a population of eighty-five thousand (85,000) or more according to the latest federal census.
Acts 1927, No. 120, §§ 1, 2; Pope's Dig., §§ 9643, 9644; A.S.A. 1947, §§ 20-217, 20-218.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 6 - DISTRICT SCHOOL TAX (§§ 14-89-601 — 14-89-603) › Section 14-89-601 - Applicability

(a)
This subchapter shall apply in cities of the first class to any water, electric light, or power improvement district organized under the laws of this state, whether general or special, and operated by a governing improvement board of commissioners or directors elected by the vote of the property owners owning real property within the municipal improvement district.
(b)
This subchapter shall likewise apply to such districts even when they may have been consolidated with each other or when a water district and a light district shall have been consolidated with a sewer district, though in the latter case the property owned by the sewer district or sewer department, as the case may be, shall not be subject to the terms of this subchapter.
Acts 1933, No. 64, § 1; Pope's Dig., § 10033; A.S.A. 1947, § 20-220.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 6 - DISTRICT SCHOOL TAX (§§ 14-89-601 — 14-89-603) › Section 14-89-602 - Property subject to tax

(a)
The property, real and personal, of the kind of municipal improvement district described in §
14-89-601
shall be subject, in the school district of the domicile of the improvement district, to the district school tax levied by vote of the electors of the school district under the provisions of Arkansas Constitution, Amendment 11.
(b)
If any such improvement district furnishes free electric lighting service and water to the municipality in which it is located, that part of its property, such as, the street and ornamental lighting equipment and fire hydrants, which is used exclusively for the purpose of furnishing free service, shall not be included in fixing the assessed valuation of the property of the improvement district.
Acts 1933, No. 64, § 2; Pope's Dig., § 10034; A.S.A. 1947, § 20-221.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 6 - DISTRICT SCHOOL TAX (§§ 14-89-601 — 14-89-603) › Section 14-89-603 - Assessment and collection

(a)
The assessment of the value of property for taxation shall be made on a unit basis each year by the county assessor in the same manner as public utilities generally assessed by the Arkansas Public Service Commission, and the value thereof shall be returned on the personal property assessment book.
(b)
The county clerk shall then extend the amount annually of the district school tax thereon on the tax books, and the taxes shall be collected by the county tax collector along with other taxes.
(c)
In case of nonpayment, the remedy shall be by mandamus against the board of directors or commissioners of the improvement district and not by sale of the district's property.
Acts 1933, No. 64, § 3; Pope's Dig., § 10035; A.S.A. 1947, § 20-222.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 7 - AID BY COUNTIES (§§ 14-89-701 — 14-89-702) › Section 14-89-701 - Applicability

The provisions of this subchapter shall not apply to the following counties: Ashley, Carroll, Cross, Chicot, Lee, Prairie, Lawrence, Franklin, Van Buren, Jackson, Greene, Lincoln, Nevada, Hempstead, Faulkner, Madison, Monroe, Yell, Lonoke, White, Clay, Lafayette, Crawford, St. Francis, Polk, Phillips, Benton, Boone, Columbia, Clark, Calhoun, Ouachita, Scott, Dallas, Drew, Independence, Sharp, Miller, Izard, Little River, Union, Howard, Logan, Stone, Bradley, Grant, Craighead, Hot Spring, Baxter, Randolph, Sevier, Woodruff, Fulton, Montgomery, and Johnson.
Acts 1924 (3rd Ex. Sess.), No. 3, § 1; A.S.A. 1947, § 20-219.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 7 - AID BY COUNTIES (§§ 14-89-701 — 14-89-702) › Section 14-89-702 - Validity of indebtedness

All warrants and other evidences of indebtedness allowed and issued by any county quorum court or judge of any county court, or by any city or town council or the mayor and clerk thereof, or which may be so allowed and issued for the aid of improvement districts in cities and towns, are declared to be valid and negotiable.
Acts 1924 (3rd Ex. Sess.), No. 3, § 1; A.S.A. 1947, § 20-219.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 8 - ADVANCEMENT OF FUNDS BY MUNICIPALITIES (§§ 14-89-801 — 14-89-803) › Section 14-89-801 - Definitions

As used in this subchapter, unless the context otherwise requires:
(1)
"Municipality" means a city of the first class, a city of the second class, or an incorporated town;
(2)
"Improvement district" means either a municipal improvement district or a suburban improvement district;
(3)
"Organization expenses" include engineering fees, legal fees, fees of financial advisers, abstractors' fees, the costs of newspaper advertising, and all other necessary fees and expenses in determining the feasibility of and organizing the proposed improvement district; and
(4)
"Area adjacent to the municipality" means all or any portion of the area lying outside, and within ten (10) miles, of the corporate limits of the municipality that the governing body determines should be served by the water or sewer system of the municipality.
Acts 1973, No. 404, § 3; A.S.A. 1947, § 20-246.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 8 - ADVANCEMENT OF FUNDS BY MUNICIPALITIES (§§ 14-89-801 — 14-89-803) › Section 14-89-802 - Conditions precedent

A municipality may advance available moneys derived from the operation of its water or sewer system, or other available moneys, to pay the organizational expenses of one (1) or more proposed improvement districts if the governing body of the municipality determines, as to each such district, that:
(1)
The proposed improvement district will provide water or sewer services, or both, to an area within or adjacent to, or in part within and in part adjacent to, the municipality;
(2)
The water or sewer facilities to be acquired or constructed by the improvement district will become a part of the water or sewer system of the municipality; and
(3)
The water or sewer facilities to be acquired or constructed by the improvement district are required to complete the water or sewer system of the municipality so as to enable the municipal system to adequately serve the area within and adjacent to the municipality.
Acts 1973, No. 404, § 1; A.S.A. 1947, § 20-244.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 8 - ADVANCEMENT OF FUNDS BY MUNICIPALITIES (§§ 14-89-801 — 14-89-803) › Section 14-89-803 - Procedure for advances

(a)
Moneys advanced under the authority of this subchapter shall be in such amounts and shall be paid to such persons, including, without limitation, to those persons doing the work or to trustees or committees created by the governing body for the purpose, at such times either in one (1) lump sum or in installments, from time to time, and under such conditions and restrictions as the municipal governing body shall determine and prescribe by ordinance.
(b)
No one (1) ordinance shall authorize advances to more than one (1) improvement district.
(c)
There may be one (1) ordinance authorizing, and prescribing the manner of making, all advances to or for the benefit of a single district, or multiple advances to or for the benefit of a single district may be authorized by separate ordinances.
Acts 1973, No. 404, § 2; A.S.A. 1947, § 20-245.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-901 - Applicability

(a)
The provisions of this subchapter shall apply to any municipal improvement district in the State of Arkansas which has been created, either by special act of the General Assembly or under the general laws of the state, for the purpose of repairing, enlarging, overhauling, erecting, and equipping any electric power plant, waterworks system, or sewer system which may have been constructed by a previously existing district within the municipality.
(b)
No part of this subchapter shall apply to a municipal plant operated solely by city commissioners without a majority vote of the commissioners.
Acts 1939, No. 208, § 7; A.S.A. 1947, § 20-215.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-902 - Construction

This subchapter is cumulative, and it is expressly declared that this subchapter shall not modify, amend, or repeal §§
14-199-202
-
14-199-205
, relating to use of profits from municipally owned electric power plants or waterworks systems.
Acts 1939, No. 208, § 7; A.S.A. 1947, § 20-215.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-903 - Purpose of expenditures

(a)
Any improvement district within any city or town in the State of Arkansas which is created for the purpose of constructing, repairing, enlarging, and overhauling any electric power plant, waterworks system, or sewer system is authorized to use the profits, or any part thereof, derived from the operation of the plants or systems toward:
(1)
The payment of the outstanding bonded indebtedness of all street, sewer, or other improvement districts within the limits of the municipality; and
(2)
The payment of any obligations of the city or town which may have been incurred by the city or town in the manner provided by law.
(b)
The expenditures authorized in this section shall be made as provided for in this subchapter.
Acts 1939, No. 208, § 1; A.S.A. 1947, § 20-209.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-904 - Special account to pay bonds

(a)
At the end of each fiscal year of the operation of an electric power plant or waterworks system, the commissioners of a municipal improvement board shall set aside, in a special account out of the profits from the operation of the plant or system, such sum as may be necessary to pay all bonds and interest of the improvement district which shall accrue during the next ensuing fiscal year so that the district shall, at all times, have in the special account a sum sufficient to pay all principal bonds and interest which may accrue within the next fiscal year.
(b)
The funds so deposited in the special account shall be used for no other purpose except the payment of bonds and interest of the district.
Acts 1939, No. 208, § 2; A.S.A. 1947, § 20-210.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-905 - Depreciation and reserve accounts - Improvements

(a)
Before any expenditures as authorized by §
14-89-903
shall be made, the commissioners of a municipal improvement board shall provide from the operation of an electric power plant or waterworks system adequate depreciation and reserve accounts.
(b)
Adequate provisions shall also be made for such alterations, improvements, or extensions of the electric power plant or waterworks system as, in the judgment of the commissioners of the board, will be necessary during the ensuing year.
Acts 1939, No. 208, § 3; A.S.A. 1947, § 20-211.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-906 - Approval by municipal council

The profits from the operation of any electric power plant or waterworks system shall not be used for the purposes set forth in §
14-89-903
until such expenditures by a municipal improvement district have first been authorized by resolution duly adopted by the council of the city or town.
Acts 1939, No. 208, § 4; A.S.A. 1947, § 20-212.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-907 - Allocation of profits to districts and municipality

(a)
After compliance with §§
14-89-904
and
14-89-905
, the remaining profits from the operation of an electric power plant or waterworks system shall be determined by the commissioners of a municipal improvement board.
(b)
If the commissioners determine that the remaining profits from the operation of the plant or system, or any part thereof, shall be used for the purposes set forth in §
14-89-903
, then the commissioners may, upon the adoption of a proper resolution by the city or town council, allocate to the various improvement districts within the municipality and for other municipal expenses the amounts which are to be appropriated for these purposes.
(c)
No part of these profits shall be allocated to any district until the commissioners of the district have furnished proof to the commissioners of the light and water district that bonds and interest of the district which is to receive the allocation of profits will mature during the ensuing year and that the district will not be able to pay the maturities without collecting an assessment against the property of the district.
(d)
The allocation to the various districts within the municipalities as prescribed shall be according to the following ratio: The total amount of bond and interest maturities of all street and other improvement districts within the municipality coming due during the particular year, that is, the year following the fiscal year for which the profit of the plant and system was determined, shall be determined, and the ratio which the total bond and interest maturities of any street and other improvement district for the fiscal year bears to the total bond and interest maturities of all the street and other improvement districts for the fiscal year shall be the percentage used to allocate to each street and other improvement district its proportion of the profit to be used for the retirement of the bonded indebtedness of any such district.
(e)
The funds allocated to any district under the provisions of this subchapter shall be used exclusively for the purpose of paying bonds and interest of the districts and for no other purpose.
Acts 1939, No. 208, § 5; A.S.A. 1947, § 20-213.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 9 - USE OF PROFITS (§§ 14-89-901 — 14-89-908) › Section 14-89-908 - Payments to districts and municipality

(a)
The amounts allocated to the various improvement districts within the limits of a municipality shall be paid to the districts when the commissioners on the boards of improvement shall request that it be paid in order that the funds may be used by such districts to pay the bonds and interest maturities of the districts which are about to become due.
(b)
The amounts allocated to the municipality shall be paid into the treasury of the municipality upon resolution duly adopted by the council of the city or town.
Acts 1939, No. 208, § 6; A.S.A. 1947, § 20-214.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 10 - PAYMENT OF MONEYS (§§ 14-89-1001 — 14-89-1002) › Section 14-89-1001 - Payment by treasurer

(a)
(1)
The treasurer of a board of improvement shall pay out no moneys save upon the order of the municipal board of improvement.
(2)
Upon the order of the municipal board of improvement to pay out moneys, the chair shall sign the warrant.
(b)
The treasurer shall be allowed a commission not exceeding one percent (1%) upon all sums lawfully paid out, to be fixed by the board.
Acts 1881, No. 84, § 13, p. 161; 1897, No. 16, § 4, p. 23; C. & M. Dig., § 5705; Pope's Dig., § 7344; A.S.A. 1947, § 20-226; Acts 2007, No. 131, § 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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 10 - PAYMENT OF MONEYS (§§ 14-89-1001 — 14-89-1002) › Section 14-89-1002 - Warrant requirements

(a)
Under this subchapter, every warrant shall state upon its face to whom, the amount, and the purpose for which it is issued.
(b)
All warrants shall be dated and shall be numbered consecutively in a record to be kept by the municipal board of improvement of the number and amount of each.
(c)
No warrant shall be paid unless there is in the treasury funds enough to pay all outstanding warrants bearing a lower number.
(d)
No warrant shall be increased by reason of any depreciation in the market value thereof, nor shall any contract or warrant be made payable or paid in anything but currency.
Acts 1881, No. 84, § 13, p. 161; C. & M. Dig., § 5707; Pope's Dig., § 7346; A.S.A. 1947, § 20-227.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 11 - ANNUAL FINANCIAL SETTLEMENTS (§§ 14-89-1101 — 14-89-1103) › Section 14-89-1101 - Penalties

Every member of any municipal improvement board who fails or refuses to make settlement as required by this subchapter, shall be guilty of a misdemeanor and, on conviction thereof, shall be fined in any sum not exceeding five hundred dollars ($500). In addition thereto, he may be imprisoned for a period not exceeding sixty (60) days.
Acts 1895, No. 140, § 3, p. 205; C. & M. Dig., § 5720; Pope's Dig., § 7360; A.S.A. 1947, § 20-230.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 11 - ANNUAL FINANCIAL SETTLEMENTS (§§ 14-89-1101 — 14-89-1103) › Section 14-89-1102 - Filing requirement

(a)
(1)
Annually on or before March 1, all municipal boards of improvement created under §
14-88-212
shall file a settlement with the clerk of the city or town in which the improvements shall have been ordered showing all collections and money received and paid out, with proper vouchers for all payments.
(2)
The settlement may be included with the report required by §
14-86-2102
.
(b)
The settlement shall lie over for one (1) month for examination and adjustment, during which time any taxpayer of the district may file exceptions to the settlement.
Acts 1895, No. 140, § 1, p. 205; C. & M. Dig., § 5718; Pope's Dig., § 7358; A.S.A. 1947, § 20-228; Acts 2011, No. 210, § 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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 11 - ANNUAL FINANCIAL SETTLEMENTS (§§ 14-89-1101 — 14-89-1103) › Section 14-89-1103 - Examination and adjustments

(a)
Whether any exceptions are filed or not, the city or town council shall proceed to examine the settlements and shall disallow any and all unjust charges and credits, if there are any.
(b)
(1)
The council shall readjust the settlement wherever an improper item may be included in it.
(2)
The adjustment shall be finally subject to reexamination in a court of chancery for error or mistake upon suit brought by the board or by any taxpayer of the district.
Acts 1895, No. 140, § 2, p. 205; C. & M. Dig., § 5719; Pope's Dig., § 7359; A.S.A. 1947, § 20-229.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 12 - REFUND OF EXCESS COLLECTIONS (§§ 14-89-1201 — 14-89-1203) › Section 14-89-1201 - Definition

As used in this subchapter, unless the context otherwise requires, "property owner" means the holder of the legal title at the time a refund is made.
Acts 1949, No. 350, § 2; A.S.A. 1947, § 20-232.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 12 - REFUND OF EXCESS COLLECTIONS (§§ 14-89-1201 — 14-89-1203) › Section 14-89-1202 - Authority of street or water improvement districts

When any municipal street or water improvement district has fully retired and paid out the bonded indebtedness of the district and there remains a surplus of money derived from the collection of benefit assessments levied against the real property in the district for the purpose of retiring the bonds or funds derived from the sale of unredeemed real property acquired by the district, the surplus funds may be refunded to the property owners of the district pro rata by the board of improvement of the district.
Acts 1949, No. 350, § 1; A.S.A. 1947, § 20-231; Acts 1995, No. 583, § 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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 12 - REFUND OF EXCESS COLLECTIONS (§§ 14-89-1201 — 14-89-1203) › Section 14-89-1203 - Delinquent realty not counted

Under this subchapter, any real estate or parts or parcels of real estate which are delinquent at the time a refund is made shall not be counted in arriving at the pro rata distribution.
Acts 1949, No. 350, § 3; A.S.A. 1947, § 20-233.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 13 - SURPLUS FUNDS (§§ 14-89-1301 — 14-89-1305) › Section 14-89-1301 - Special improvement districts receiving state aid

(a)
In instances where state aid has been extended to paving and other special improvement districts within cities and incorporated towns and all bonds and other obligations of the districts have been retired or money is set aside with the paying agents in amounts sufficient to provide for their retirement, then all moneys and other assets in the hands of the commissioners of the districts, or in the hands of the paying agents, in amounts exceeding the full debt service requirements of the bonds and other obligations shall be paid over to the respective treasurers of the cities and incorporated towns for the credit to the street fund, there to be used for the repair and maintenance of its streets.
(b)
No such moneys may be paid over to the treasurers in amounts which shall exceed the state aid previously extended to paving and other special improvement districts, it being the intention of the General Assembly in the enactment of this section to redefine such excess moneys as being available in the first instance for both the retirement of the districts' obligations and the improvement of its streets and alleys as prescribed.
(c)
In instances in which the districts are no longer in existence, or are inactive, the city or town treasurer shall draw drafts on the bank accounts of the districts for the amounts so found to be due, and all the drafts shall be honored and paid by the banks upon which the drafts are drawn.
Acts 1953, No. 310, § 1; A.S.A. 1947, § 20-237.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 13 - SURPLUS FUNDS (§§ 14-89-1301 — 14-89-1305) › Section 14-89-1302 - Street improvement districts

When any municipal street improvement district has paid out and fully retired its bonded indebtedness and there remains a surplus of money in the district and thereafter the property embraced in the district, or at least two-thirds (2/3) of it, shall have been included in a new paving improvement district, then the funds remaining on hand shall be paid by the commissioners on the bonds of the new district.
Acts 1951, No. 392, § 1; A.S.A. 1947, § 20-234.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 13 - SURPLUS FUNDS (§§ 14-89-1301 — 14-89-1305) › Section 14-89-1303 - Sewer improvement districts

Where any municipal sewer improvement district has fully retired and paid out the bonded indebtedness of the district and there remains a surplus of money derived from the collection of benefit assessments levied against the real property in the district for the purpose of retiring the bonds or funds derived from the sale of unredeemed real property acquired by the district, the surplus funds may be transferred to the municipality where the municipality has taken over the sewer improvement constructed by the district and is maintaining it.
Acts 1953, No. 180, § 1; A.S.A. 1947, § 20-239.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 13 - SURPLUS FUNDS (§§ 14-89-1301 — 14-89-1305) › Section 14-89-1304 - Airport improvement district in city of the first class

When any municipal airport improvement district of a city of the first class has paid out and fully retired its bonded indebtedness, and there remains a surplus of money or property in the district, the commissioners of the district, after payment of all obligations of the district, shall pay the surplus funds and transfer the property to the city, and the city shall use any such funds and property so received for the sole purpose of making improvements upon the municipal airport of the city.
Acts 1967, No. 200, § 1; A.S.A. 1947, § 20-243.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 13 - SURPLUS FUNDS (§§ 14-89-1301 — 14-89-1305) › Section 14-89-1305 - Reversion generally in certain municipalities

(a)
Any balance of money remaining in municipal improvement districts which have no further indebtedness, and which have been dissolved for three (3) years or more, shall revert to the municipal corporation and may be used for legitimate corporate purpose.
(b)
This section shall apply only to municipal corporations whose population according to the latest federal census was not less than two thousand three hundred seventy-five (2,375) and not more than two thousand four hundred (2,400) persons.
Acts 1957, No. 222, § 1; A.S.A. 1947, § 20-240.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 14 - ANNUAL FINANCIAL REPORT (§§ 14-89-1401 — 14-89-1403) › Section 14-89-1401 - Penalty

A person who violates this subchapter or a person who files a false financial report is guilty of a Class A misdemeanor.
Amended by Act 2023, No. 203,§ 20, eff. 8/1/2023.
Acts 1959, No. 154, § 2; A.S.A. 1947, § 20-242.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 14 - ANNUAL FINANCIAL REPORT (§§ 14-89-1401 — 14-89-1403) › Section 14-89-1402 - Filing required

(a)
(1)
(A)
All improvement districts in any city or incorporated town in this state established for the purpose of making improvements for municipal purposes shall file an annual financial report with the city clerk or recorder of the city or town on or before March 1 of each year, covering the financial affairs of the districts for the preceding year.
(B)
The filing under subdivision (a)(1)(A) of this section shall include without limitation a complete itemization of revenues and expenditures and status of district projects.
(2)
All improvement districts in any city or incorporated town in this state established for the purpose of providing electric utility services for municipal purposes shall file an annual financial report with the city clerk or recorder of the city or town on or before June 1 of each year, covering the financial affairs of the districts for the preceding year.
(3)
The annual financial report may be included with the report required by §
14-86-2102
.
(b)
The annual financial report shall be certified and filed as provided in this section by the commissioners of each district.
Amended by Act 2013, No. 1428,§ 2, eff. 8/16/2013.
Acts 1959, No. 154, § 1; A.S.A. 1947, § 20-241; Acts 2011, No. 210, § 4; 2011, No. 1225, § 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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 14 - ANNUAL FINANCIAL REPORT (§§ 14-89-1401 — 14-89-1403) › Section 14-89-1403 - Failure to file

If the board of improvement of any municipal improvement district established pursuant to §§
14-88-203
,
14-88-205
-
14-88-207
, fails or refuses to file, or cause to be filed, the annual financial report required by this subchapter, such failure shall, in addition to any other penalty prescribed by law, constitute misfeasance in office and shall be grounds for removal of the members of the board from office.
Acts 1985, No. 22, § 2; A.S.A. 1947, § 20-248.
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 89 - FISCAL AFFAIRS OF MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-89-101 — 14-89-1501) › Subchapter 15 - QUARTERLY FINANCIAL REPORTS (§ 14-89-1501) › Section 14-89-1501 - Quarterly financial reports

(a)
(1)
All improvement districts in any city or incorporated town in this state established for the purpose of making improvements for municipal purposes shall meet at least four (4) times per year or quarterly.
(2)
Notice of each meeting, including without limitation each quarterly meeting under this section, shall be given by the improvement district to all record owners of property in the district no more than thirty (30) days before the meeting date and no less than ten (10) days before the meeting date.
(b)
(1)
At each quarterly meeting of the improvement district, a financial report shall be included as an item on the agenda.
(2)
The financial report shall be provided to any member of the public who requests a copy of the report.
(3)
The financial report required under this section shall include without limitation:
(A)
Supporting documentation;
(B)
Bank statements;
(C)
Operating budget;
(D)
Projected budget; and
(E)
Itemization of revenues and expenditures.
Amended by Act 2017, No. 924,§ 4, eff. 8/1/2017.
Amended by Act 2013, No. 1428,§ 3, eff. 8/16/2013.
Acts 2007, No. 132, § 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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-90-101 — 14-90-103) › Section 14-90-101 - Definitions

As used in this act, unless the context otherwise requires:
(1)
"Real property" shall have the same meaning and significance as are attached to these words in statutes providing for the collection of state, county, and city revenue.
(2)
"Blocks, lots, or parcels of land" shall include railway tracks and rights-of-way.
Acts 1881, No. 84, §§ 4, 5, p. 161; 1907, No. 167, § 1, p. 402; C. & M. Dig., §§ 5657, 5658; Pope's Dig., §§ 7285, 7292; A.S.A. 1947, §§ 20-401, 20-415.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-90-101 — 14-90-103) › Section 14-90-102 - Applicability of 1949 provisions

(a)
(1)
All municipal improvement districts created after June 9, 1949, shall be governed by the provisions of §§
14-88-401
,
14-88-404
,
14-90-102
,
14-90-801
,
14-90-802
,
14-90-901
-
14-90-915
,
14-90-1002
,
14-90-1107
,
14-90-1301
,
14-90-1303(a)
-(b),
14-90-1405
, and
14-90-1406
.
(2)
(A)
All municipal improvement districts existing on June 9, 1949 shall continue to function under laws existing prior to June 9, 1949 except with respect to foreclosure suits.
(B)
(i)
Within sixty (60) days after any annual installment becomes delinquent, the board of commissioners shall proceed in accordance with the provisions of §§
14-90-911
,
14-90-1002
,
14-90-1301
,
14-90-1405
, and
14-90-1406
, excepting the first sentence of §
14-90-1002
.
(ii)
Sections
14-90-1107
,
14-90-1301
and
14-90-1303(a)
-(b) shall also be applicable to municipal improvement districts existing prior to June 9, 1949.
(b)
(1)
Sections
14-88-401
,
14-88-404
,
14-90-102
,
14-90-801
,
14-90-802
,
14-90-901
-
14-90-915
,
14-90-1002
,
14-90-1107
,
14-90-1301
,
14-90-1303(a)
-(b),
14-90-1405
, and
14-90-1406
shall not apply to any city which has a commission form of government organized under the provisions of Acts 1913, No. 13 and all municipal improvement districts heretofore or hereafter created in cities having such a commission form of government shall continue to function under the laws pertaining to them as they existed prior to February 28, 1949.
(2)
(A)
In cities having a commission form of government, improvements may be undertaken which will not exceed in cost sixty percent (60%) of the value of the real property in these municipal improvement districts as shown by the last county assessment.
(B)
In computing the sixty percent (60%), interest on borrowed money shall not be treated as a part of the cost of it.
Acts 1949, No. 195, § 25; 1951, No. 363, § 1; A.S.A. 1947, § 20-455.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-90-101 — 14-90-103) › Section 14-90-103 - Districts organized prior to July 1, 1952

All municipal improvement districts organized prior to July 1, 1952, in compliance with the statutes which, prior to the enactment of Acts 1949, No. 195, regulated the organization of these districts are declared to be legally organized, all their proceedings under the provisions of these statutes are declared to be valid, and these districts shall continue to function under these statutes except with respect to foreclosure suits.
Acts 1953, No. 145, § 1; A.S.A. 1947, § 20-456.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 2 - BOARDS OF ASSESSMENT (§§ 14-90-201 — 14-90-203) › Section 14-90-201 - Appointment

As soon as a municipal board of improvement shall have formed a plan and shall have ascertained the cost of the improvement, it shall report this plan to the city or town council. The council shall appoint three (3) electors of the city or town who shall constitute a board of assessment to review the benefits to be received by each lot or block or other subdivision of land within the improvement district by reason of the proposed local improvement.
Acts 1881, No. 84, § 5, p. 161; 1889, No. 18, § 3, p. 17; 1899, No. 183, § 1, p. 323; 1901, No. 143, § 2, p. 264; 1907, No. 167, § 1, p. 402; C. & M. Dig., § 5657; Pope's Dig., § 7292; A.S.A. 1947, § 20-401.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 2 - BOARDS OF ASSESSMENT (§§ 14-90-201 — 14-90-203) › Section 14-90-202 - Oath

Each of the assessors for a municipal improvement district shall, before entering upon the discharge of his duties, take oath that he will well and truly assess, to the best of his knowledge and ability, the value of all the benefits to be received by each landowner by reason of the proposed improvements as affecting each of the lots, blocks, or parcels of land, or railroad tracks and rights-of-way within the district.
Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M. Dig., § 5658; Pope's Dig., § 7293; A.S.A. 1947, § 20-404.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 2 - BOARDS OF ASSESSMENT (§§ 14-90-201 — 14-90-203) › Section 14-90-203 - Compensation

(a)
The members of a municipal improvement board of assessment shall receive such compensation as the board of improvement shall determine.
(b)
The compensation shall be paid out of the funds collected by taxation of the local improvements or out of the proceeds of the money borrowed or bonds issued by the improvement district, as determined by the board of improvement.
Acts 1899, No. 183, § 9, p. 323; C. & M. Dig., § 5663; Pope's Dig., § 7298; Acts 1969, No. 290, § 4; A.S.A. 1947, § 20-408.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 3 - PROPERTY SUBJECT TO ASSESSMENT (§§ 14-90-301 — 14-90-303) › Section 14-90-301 - Validity of land descriptions based on plat

The descriptions of lands in an improvement district in any incorporated town or city of the first or second class which are based upon a plat, of a part or the whole, of the municipality, which has been filed in the office of the municipal clerk and is not in conflict with a duly executed and recorded plat of the same territory in the office of the circuit clerk and ex officio recorder of the county shall be valid descriptions of the lands so platted for the purpose of making the assessment of benefits for any local improvement district on the lands within the territory so platted and for the collection of the assessments of benefits on the lands so platted and described, including suits brought to enforce their collection.
Acts 1947, No. 325, § 1; A.S.A. 1947, § 20-452.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 3 - PROPERTY SUBJECT TO ASSESSMENT (§§ 14-90-301 — 14-90-303) › Section 14-90-302 - Railroads

If any railroad company owning or operating a line of railway in this state shall occupy any street which is in an improvement district by having laid within it its railway tracks and by using the street as a right-of-way, then the railway tracks and right-of-way shall be subject to assessment by the board of assessment in the same manner as each lot, block, or other subdivision of land provided for in this act.
Acts 1881, No. 84, § 5, p. 161; 1907, No. 167, § 1, p. 402; C. & M. Dig., § 5657; Pope's Dig., § 7292; A.S.A. 1947, § 20-401.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 3 - PROPERTY SUBJECT TO ASSESSMENT (§§ 14-90-301 — 14-90-303) › Section 14-90-303 - School districts

(a)
The property of public school districts shall be subject to assessment for local improvements beneficial to them.
(b)
The president or secretary of the district may sign the petition for the making of the improvements, when authorized by the board of directors.
Acts 1913, No. 125, § 7; C. & M. Dig., § 5654; Pope's Dig., § 7288; A.S.A. 1947, § 20-402.
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 90 - ASSESSMENTS BY MUNICIPAL IMPROVEMENT DISTRICTS (§§ 14-90-101 — 14-90-1411) › Subchapter 4 - ASSESSMENT PROCEDURES GENERALLY (§§ 14-90-401 — 14-90-403) › Section 14-90-401 - Duties of assessors

(a)
(1)
The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement.
(2)
The assessment shall be entered in the book opposite the description.
(b)
The assessors shall then subscribe the assessment and deposit it in the office of the recorder or city clerk of the town or city, where it shall be kept and preserved as a public record.
Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M. Dig., § 5658; Pope's Dig., § 7293; A.S.A. 1947, § 20-404.