reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1019 - Conveyance of lots

(a)
(1)
An instrument conveying all or part of a burial lot or burial plot shall be issued to the purchaser upon full payment of the purchase price of the burial lot or burial plot.
(2)
The cemetery company shall not use an instrument to convey a burial lot or burial plot unless the form of the instrument has been provided to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.
(b)
Only the cemetery company or its agents may sell or convey all or part of lots, grave spaces, crypts, or niches except that:
(1)
The owner of all or part of a lot, grave space, niche, or crypt may sell his or her interest in a lot, grave space, crypt, or niche if:
(A)
The lot, grave space, crypt, or niche is first offered in writing to the cemetery company at the purchase price then being charged by the cemetery company for similar lots; and
(B)
The cemetery company refuses the offer within thirty (30) days after the offer is made; and
(2)
An owner may convey or devise to the cemetery company his or her interest in a lot, grave space, niche, or crypt.
(c)
The secretary or other responsible officer of the cemetery company shall file and record in its books all instruments of transfer.
(d)
The instrument of conveyance shall be signed by the persons having proper authority.
(e)
A mortgage or lien on cemetery land granted by a permit holder shall not encumber any burial space that has been sold before granting the mortgage or lien.
(f)
(1)
To ensure that all burial spaces remain unencumbered, the permit holder shall file with the board before executing a mortgage or creating a lien a notarized statement reflecting the specific description of the land to be affected by the mortgage or lien and a waiver or release by the proposed mortgagee or lienholder of any claim or right to any burial space for which an instrument of conveyance or deed has been or may be executed.
(2)
The failure of a permit holder to comply with the requirements of this subsection is grounds for the board to require an additional contribution to the permanent maintenance fund of the cemetery in an amount not exceeding one thousand dollars ($1,000) for each burial space encumbered.
Amended by Act 2017, No. 788,§ 52, eff. 7/1/2018.
Acts 1977, No. 352, § 18; A.S.A. 1947, § 82-426.18; Acts 2001, No. 1242, § 4; 2011, No. 590, § 9.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1020 - Unlawful act

It is unlawful for a cemetery company to bury or inter a body in any driveway, roadway, path, alley, or walk.
Amended by Act 2021, No. 731,§ 11, eff. 7/28/2021.
Acts 1977, No. 352, § 18; A.S.A. 1947, § 82-426.18.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1021 - Disposition of contributions and fees

(a)
All contributions imposed under this subchapter shall be:
(1)
Deposited into the respective permanent maintenance fund of the cemetery company upon which the contribution is imposed; and
(2)
Paid within forty-five (45) days of imposition.
(b)
All fees imposed under this subchapter shall be paid to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services.
Amended by Act 2017, No. 788,§ 53, eff. 7/1/2018.
Acts 1977, No. 352, § 23; A.S.A. 1947, § 82-426.23; Acts 2009, No. 715, § 9.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1022 - Records required

(a)
All cemetery companies shall make and keep accounts and records which shall indicate that they have made the required contributions to the permanent maintenance fund. The burden is upon the cemetery company to maintain the accounts and records.
(b)
Unless otherwise approved by the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services, all sales contracts and deeds issued by the cemetery company shall be numbered before they are executed by the cemetery company and shall contain those items that the board by rule or order prescribes.
(c)
A cemetery company shall maintain records of its interments that shall include without limitation:
(1)
The name of the interred or entombed;
(2)
The date of interment or entombment; and
(3)
The location of interment or entombment.
Amended by Act 2017, No. 788,§ 54, eff. 7/1/2018.
Acts 1977, No. 352, § 17; A.S.A. 1947, § 82-426.17; Acts 2011, No. 590, § 10.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1025 - Protection of cemeteries - Power to lend - Insolvent Cemetery Loan Fund

(a)
The State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services shall maintain a segregated fund within its general operating fund to be known as the Insolvent Cemetery Loan Fund, which shall be administered by the Insurance Commissioner and only used to lend a court-appointed receiver or conservator the funds necessary to assure that a cemetery will be properly maintained and will continue to be a going concern, including the funds necessary to pay a reasonable surety bond premium that is required to be posted by the court.
(b)
The board may take any legal action necessary against a cemetery company, receiver, or conservator to recover funds loaned by the board to or for the benefit of the cemetery, cemetery company, receiver, or conservator for the payment of maintenance expenses or unpaid loans.
(c)
Disbursement from the Insolvent Cemetery Loan Fund for loans to a receiver or conservator shall be made on a "first in, first out" basis as determined by the commissioner.
(d)
The commissioner may accept donations to the board from any cemetery company, organization, or individual to fund loans under this section.
(e)
The board may waive payment or extend the payment period for a loan made to a receiver or conservator if the board determines that it is unlikely that the receiver or conservator has or will receive sufficient funds to repay the loan and that the funds were or are needed to maintain and operate the cemetery for the benefit of the lot owners and the general public.
(f)
Any funds that accumulate in the Insolvent Cemetery Loan Fund in excess of one hundred eighty thousand dollars ($180,000) may at the request of the board be transferred to the Insolvent Cemetery Grant Fund under the Insolvent Cemetery Grant Fund Act, §
20-17-1301
et seq.
Amended by Act 2021, No. 731,§ 12, eff. 7/28/2021.
Amended by Act 2017, No. 788,§ 56, eff. 7/1/2018.
Acts 1997, No. 295, § 11; 2001, No. 1242, § 5; 2009, No. 429, § 2.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1026 - Annual permit fee

(a)
Within seventy-five (75) days after the end of the calendar year, each permit holder shall pay to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a permit renewal fee in the amount of one hundred dollars ($100).
(b)
All annual permit fees shall be classified as general funds of the board and shall be used to make loans to receivers and conservators as provided in §
20-17-1025
.
Amended by Act 2021, No. 731,§ 13, eff. 7/28/2021.
Amended by Act 2017, No. 788,§ 57, eff. 7/1/2018.
Acts 2001, No. 1242, § 6; 2005, No. 2169, § 5.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1027 - [Repealed]

Repealed by Act 2017, No. 788,§ 58, eff. 7/1/2018.
Amended by Act 2013, No. 390,§ 8, eff. 8/16/2013.
Acts 2005, No. 2169, § 6; 2009, No. 715, § 11.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1028 - Contracts with municipality or county where a cemetery is located

(a)
(1)
The State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services may contract with the municipality or county where a cemetery is located for the care and maintenance and the operation of the cemetery.
(2)
Services relating to the care and maintenance and the operation of the cemetery include without limitation:
(A)
The sale and conveyance of lots;
(B)
The opening and closing of graves;
(C)
The preparation of financial reports and legal documents;
(D)
The maintenance of driveways;
(E)
The removal of trash and debris;
(F)
The cutting of grass;
(G)
The planting and care of trees, shrubs, and flowers; and
(H)
The necessary improvements to streets, avenues, walks, or other public grounds of the cemetery.
(3)
The municipal or county government may subcontract with qualified persons to provide services under this section.
(b)
(1)
If the board contracts with a municipality or county under this section, the municipality or county, in addition to complying with any applicable statute, shall file with the board in March of each year a financial report showing all moneys received and expended during the preceding year, including without limitation:
(A)
The date of receipt of all moneys;
(B)
The source from which the moneys were received;
(C)
All moneys paid out;
(D)
The date the moneys were paid out;
(E)
The person to whom the moneys were paid out; and
(F)
The purpose of the payment.
(2)
At the end of each calendar year, the municipality or county shall review the fiscal position of the cemetery and direct any excess moneys to the permanent maintenance fund.
(c)
For the purposes of this section, a municipality or county may accept funds from public and private entities and direct the funds to:
(1)
General maintenance and improvement; or
(2)
The permanent maintenance fund.
(d)
The state, a city, or a county shall be immune from liability in contract or in tort for actions taken to implement this section.
Amended by Act 2017, No. 788,§ 59, eff. 7/1/2018.
Acts 2007, No. 430, § 3.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1029 - [Repealed]

Repealed by Act 2021, No. 343,§ 2, eff. 7/28/2021.
Amended by Act 2017, No. 788,§ 60, eff. 7/1/2018.
Acts 2007, No. 430, § 3; 2009, No. 952, § 5.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1030 - Infant interment gardens

(a)
A cemetery company may maintain an infant interment garden if:
(1)
The cemetery company provides the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a letter of intent to establish an infant interment garden and a map of the location for the infant interment garden;
(2)
The infant interment garden is made available to the public and to existing families and property owners of the permitted cemetery on a nondiscriminatory basis;
(3)
No charge is made to the family, next of kin, or any agency for the space, interment, and opening and closing services;
(4)
The infant interment garden complies with the rules and regulations of the cemetery on file with the board; and
(5)
The conveyance and recordkeeping requirements of §§
20-17-1019
and
20-17-1022
are satisfied for each interment in the infant interment garden.
(b)
An infant interment garden that complies with this section is not subject to the deposit requirements of §
20-17-1016
.
Amended by Act 2017, No. 788,§ 61, eff. 7/1/2018.
Acts 2011, No. 590, § 13.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 10 - CEMETERY ACT FOR PERPETUALLY MAINTAINED CEMETERIES (§§ 20-17-1001 — 20-17-1031) › Section 20-17-1031 - Perpetual care cemetery - Duty to maintain

(a)
A cemetery company that holds a permit to own and operate a perpetual care cemetery under §
23-61-1101
et seq. shall properly care for, maintain, and preserve the perpetual care cemetery.
(b)
A cemetery owner is not responsible for faulty monument installation and upkeep by a monument company or other third party.
Added by Act 2023, No. 509,§ 1, eff. 8/1/2023.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1101 - Purpose of district

The purpose of the district shall be the building and maintaining of a cemetery or cemeteries for the use and benefit of the property holders within the district, and it is realized that the cemetery would be a benefit to all the real property located in the district.
Acts 1957, No. 318, § 1; A.S.A. 1947, § 20-1301.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1102 - Petition generally

(a)
Upon the petition of a majority in value of the owners of real property in any designated area, it shall be the duty of the county court to lay off into an improvement district the territory described in the petition and to name three (3) commissioners of the district who are resident property holders in the district.
(b)
(1)
The petition for and the court order creating the district shall designate the maximum amount that may be expended for labor, materials, and personal services in any year in maintaining the grounds and facilities of the cemetery.
(2)
The purpose for which the district is to be formed shall be stated in the petition, and the judgment establishing the district shall give it a name which shall be descriptive of the purpose. It shall also receive a number to prevent its being confused with other districts for similar purposes.
Acts 1957, No. 318, §§ 1, 2; A.S.A. 1947, §§ 20-1301, 20-1302.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1104 - Board of commissioners - Appointment

(a)
The board of commissioners of a cemetery district shall be resident property holders in the district and shall be citizens of integrity and good business ability.
(b)
(1)
The commissioners shall be appointed to serve for terms of one (1) year, two (2) years, and three (3) years, respectively. The length of the term of each commissioner shall be stated in the order of the county court making the appointment.
(2)
As the terms of the commissioners expire, the county court shall appoint successors to hold office for a term of three (3) years.
(c)
(1)
The county court may reappoint a commissioner whose term is expiring.
(2)
In case of a vacancy on the board of commissioners after the commissioners have organized, the county court shall appoint some resident property holder as his or her successor, who shall qualify in like manner and within a like time.
(d)
The commissioners shall serve without compensation.
Acts 1957, No. 318, §§ 1-3; A.S.A. 1947, §§ 20-1301 -- 20-1303.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1105 - Board of commissioners - Powers and duties

(a)
The commissioners may take charge of, purchase, and provide a site or grounds and additions thereto, to provide and maintain streets, aisles, outside fences, drainage, and other necessary facilities, and to employ a caretaker or caretakers for the cutting of grass and the planting and care of trees, shrubs, and flowers.
(b)
The commissioners shall establish lots, plots, or burial spaces within the space provided for a cemetery and issue permits for the interment of deceased persons therein.
Acts 1957, No. 318, § 2; A.S.A. 1947, § 20-1302.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1106 - Board of commissioners - Proceedings - Officers - Employees - Selection of depository

(a)
(1)
Within thirty (30) days after their appointment, the commissioners shall take and file their oaths of office with the county clerk, in which they shall swear to support the United States Constitution and the Arkansas Constitution, to faithfully discharge their duties as commissioners, and that they will not be interested, directly or indirectly, in any contract let by the board of commissioners.
(2)
Any commissioner failing to file the oath within the period shall be deemed to have declined the office, and the county court shall appoint some resident property holder as his or her successor who shall qualify in like manner within a like time.
(b)
The board shall organize by electing one (1) of its members chair, and it shall select a secretary.
(c)
The board may also employ such agents, servants, attorneys, and engineers as it deems best and fix their compensation.
(d)
Each district shall be a body corporate with power to sue and be sued, and the board shall have a corporate seal.
(e)
The board shall also select some solvent bank or trust company as the depository of its funds, exacting of the depository a bond in an amount equal to the amount of money likely to come into its hands.
Acts 1957, No. 318, § 3; A.S.A. 1947, § 20-1303.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1107 - Board of commissioners - Liability

No member of the board of commissioners shall be liable for any damages unless it shall be made to appear that he or she had acted with a corrupt and malicious intent.
Acts 1957, No. 318, § 12; A.S.A. 1947, § 20-1312.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1108 - Formation of plans - Assessors and assessments generally

(a)
Upon the qualification of the commissioners, they shall form plans for the improvements they intend to make and the property and equipment they intend to purchase.
(b)
(1)
The commissioners shall thereupon appoint three (3) assessors to assess the annual benefits which will accrue to the real property within the district from making the improvements upon and the operation of the cemetery and shall fix their compensation.
(2)
The assessors shall take an oath that they will well and truly assess all annual benefits that will accrue to the landowners of the district by the making of the proposed improvement, and by the acquisition and operation of the cemetery.
(c)
The assessors shall thereupon proceed to assess the annual benefits to the lands within the district, shall inscribe in a book each tract of land, and shall extend opposite each tract of land, the amount of annual benefits that will accrue each year to the land by reason of the improvement.
(d)
(1)
In case of any reassessment, the reassessment shall be advertised and equalized in the same manner as is provided in this section for making the original assessment.
(2)
The owners of all property whose assessment has been raised shall have the right to be heard and to appeal from the decision of the assessors, as in the original assessment.
(e)
The assessors shall place opposite each tract the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not void the assessment, and the assessors shall correct errors which occur in the county assessment list.
(f)
The commissioners shall have the authority to fill any vacancy in the position of assessor, and the assessors shall hold their offices at the pleasure of the board of commissioners.
Acts 1957, No. 318, § 4; A.S.A. 1947, § 20-1304.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1110 - Assessment - Annual reassessment

(a)
The commissioners shall one (1) time a year order the assessors to reassess the annual benefits of the district, provided there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the district making it necessary to have the annual benefits revised.
(b)
Whereupon, it shall be the duty of the assessors to reassess the benefits of the district, and the annual benefits assessed may be raised or lowered as conditions of the property change. However, the annual benefits extended against any piece of property shall not be increased from the annual benefits originally extended unless improvements are made to the land that will be benefited by the operation of the cemetery.
Acts 1957, No. 318, § 6; A.S.A. 1947, § 20-1306.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1111 - Assessment - Order - Lien

(a)
The board of commissioners of the district shall at the time that the annual benefit assessment is equalized or at any time thereafter enter upon its records an order, which shall have all the force of a judgment, provided that there shall be assessed upon the real property of the district and collected annually the annual benefit assessment set opposite each tract of land described. The annual benefit is to be paid by the owner of the real property in the district, payable as provided in the order.
(b)
(1)
The uncollected annual benefit assessment as extended shall be a lien upon the real property in the district against which it is extended from the time the same is levied, shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created, and shall continue until the assessment with any penalty and costs that may accrue thereon shall have been paid.
(2)
Notice of the amount due shall be given to each landowner, if he or she fails to pay his or her assessment on or before the third Monday in April by mail at his or her last known address.
(3)
(A)
The remedy against the annual benefit assessment shall be by suit in equity, and the suit shall be brought within thirty (30) days from the time that the notice is mailed.
(B)
On the appeal, the presumption shall be in favor of the legality of the annual benefit assessment.
Acts 1957, No. 318, § 7; A.S.A. 1947, § 20-1307.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1112 - Assessment - Filing and collection

(a)
The original assessment record or any reassessment record shall be filed with the county clerk, whose duty it shall be to extend the annual benefit assessment annually upon the tax books of the county until the district is dissolved.
(b)
It shall then be the duty of the collector to collect each year the annual benefit assessment extended upon the book along with the other taxes, and the taxes shall be paid over by the collector to the depository of the district at the same time that he or she pays over the county funds.
(c)
(1)
(A)
(i)
If there is any change in the annual benefits assessed, a certified copy of the revised assessment shall be filed with the county clerk who shall extend the revised assessment annually upon the tax books until a new assessment is made, which shall be extended upon the tax books in a similar manner.
(ii)
The power to reassess and extend the assessment upon the tax books shall be a continuing power as long as the district continues to exist.
(B)
It shall be the duty of the county collector to collect the taxes so extended.
(2)
In lieu of filing the reassessment, the assessors may make the changes in the assessments in red ink on the assessment already on file, or the assessment record may contain many columns, at the head of which the year shall be designated, and in the column the new annual benefits may be shown in red ink, which will indicate any increase or decrease in the original annual benefits extended. When the change is made, a red ink line shall be drawn through the figures showing the original annual benefits extended.
Acts 1957, No. 318, § 8; A.S.A. 1947, § 20-1308.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1113 - Assessment - Time for payment - Failure to pay - Redemption

(a)
(1)
All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year.
(2)
If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at maturity, the collector shall not embrace the assessments in the taxes for which he or she shall sell the lands, but he or she shall report the delinquencies to the board of commissioners of the district who shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).
(b)
The board of commissioners shall enforce the collection by equitable proceedings in the circuit court of the county in the manner provided by §§
14-121-426
-
14-121-432
.
(c)
However, the owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his or her lands have been stricken off by the commissioner making the sale.
Acts 1957, No. 318, § 9; A.S.A. 1947, § 20-1309.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1114 - Expenditures - Public proceedings and transactions - Filing of report

(a)
The depository shall pay out no money except under the order of the board of commissioners and upon a voucher check signed by at least two (2) of the commissioners. Every voucher check shall state upon its face to whom payable, the amount, and the purpose for which it is used. All voucher checks shall be dated and shall be numbered consecutively in a record to be kept by the board of the number and amount of each.
(b)
All proceedings and transactions of the board shall be a matter of public record and shall be open to the inspection of the public.
(c)
The board of commissioners shall file with the county clerk in January of each year a certified itemized report showing all moneys received, the date of receipt, and the source from which received, all moneys paid out, the date paid, to whom paid, and for what purpose, during the preceding year, together with an itemized list of all delinquent taxes, showing the owner, a description of the property, the years for which the tax is delinquent, and the amount of total delinquency.
Acts 1957, No. 318, § 10; A.S.A. 1947, § 20-1310.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1115 - Issuance of notes

(a)
In order to acquire equipment and to do the work, the board of commissioners may issue the negotiable notes of the district signed by the members of the board and bearing a rate of interest not exceeding six percent (6%) per annum and may pledge and mortgage a portion of future annual benefit assessments as collected for the payment thereof.
(b)
Any petitions for the creation of a district and the court order creating the district shall limit the total amount of notes that may be outstanding at any one (1) time in excess of ten thousand dollars ($10,000).
(c)
The district shall have no authority to issue bonds.
Acts 1957, No. 318, § 11; A.S.A. 1947, § 20-1311.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1116 - Dissolution

(a)
The district shall not cease to exist upon the completion of the improvement, but it shall continue to exist for the purpose of operating and maintaining the cemetery until such time as the owners of a majority in value of the real property within the district petition the county court for dissolution of the district.
(b)
Publication of the petition for dissolution, as provided for in creating the district, shall be made, and if the county court finds that a majority in value of the real property in the district has petitioned for the dissolution of the district, the district shall be dissolved.
(c)
Parties for or against the dissolution shall have the same right of appeal as in the creation of the district.
Acts 1957, No. 318, § 13; A.S.A. 1947, § 20-1313.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1117 - Certain suits in public interest

(a)
All cases involving the validity of the districts or the annual benefit assessments and all suits to foreclose the lien of annual benefit assessments shall be deemed matters of public interest, and they shall be advanced and disposed of at the earliest possible moment.
(b)
All appeals therefrom shall be taken and perfected within thirty (30) days.
Acts 1957, No. 318, § 14; A.S.A. 1947, § 20-1314.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 11 - CEMETERY IMPROVEMENT DISTRICTS (§§ 20-17-1101 — 20-17-1118) › Section 20-17-1118 - Fee of collector and county clerk

In collecting annual benefit assessments in any district created under this subchapter, the collector of taxes in any county shall deduct one percent (1%) of the annual benefit assessments or taxes so collected, and retain one-half of one percent (0.5%) as the fee of the collector for collecting the assessments or taxes and pay over the remaining one-half of one percent (0.5%) of the assessments or taxes collected to the county clerk of the county as the fee of the county clerk for extending on the assessment records of the county the annual benefit assessments or taxes.
Acts 1957, No. 318, § 15; A.S.A. 1947, § 20-1315.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1201 - Short title

This subchapter shall be known and may be cited as the "Revised Arkansas Anatomical Gift Act".
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1203 - Applicability

This subchapter applies to an anatomical gift or amendment to, revocation of, or refusal to make an anatomical gift, whenever made.
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1204 - Who may make anatomical gift before donor's death

Subject to §
20-17-1208
, an anatomical gift of a donor's body or part may be made during the life of the donor for the purpose of transplantation, therapy, research, or education in the manner provided in §
20-17-1205
by:
(1)
the donor, if the donor is an adult or if the donor is a minor and is:
(A)
emancipated; or
(B)
authorized under state law to apply for a driver's license because the donor is at least sixteen (16) years of age;
(2)
an agent of the donor, unless the power of attorney for health care or other record prohibits the agent from making an anatomical gift;
(3)
a parent of the donor, if the donor is an unemancipated minor; or
(4)
the donor's guardian.
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1205 - Manner of making anatomical gift before donor's death

(a)
A donor may make an anatomical gift:
(1)
by authorizing a statement or symbol indicating that the donor has made an anatomical gift to be imprinted on the donor's driver's license or identification card;
(2)
in a will;
(3)
during a terminal illness or injury of the donor, by any form of communication addressed to at least two adults, at least one of whom is a disinterested witness; or
(4)
as provided in subsection (b).
(b)
A donor or other person authorized to make an anatomical gift under §
20-17-1204
may make a gift by a donor card or other record signed by the donor or other person making the gift or by authorizing that a statement or symbol indicating that the donor has made an anatomical gift be included on a donor registry. If the donor or other person is physically unable to sign a record, the record may be signed by another individual at the direction of the donor or other person and must:
(1)
be witnessed by at least two adults, at least one of whom is a disinterested witness, who have signed at the request of the donor or the other person; and
(2)
state that it has been signed and witnessed as provided in paragraph (1).
(c)
Revocation, suspension, expiration, or cancellation of a driver's license or identification card upon which an anatomical gift is indicated does not invalidate the gift.
(d)
An anatomical gift made by will takes effect upon the donor's death whether or not the will is probated. Invalidation of the will after the donor's death does not invalidate the gift.
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1206 - Amending or revoking anatomical gift before donor's death

(a)
Subject to §
20-17-1208
, a donor or other person authorized to make an anatomical gift under §
20-17-1204
may amend or revoke an anatomical gift by:
(1)
a record signed by:
(A)
the donor;
(B)
the other person; or
(C)
subject to subsection (b), another individual acting at the direction of the donor or the other person if the donor or other person is physically unable to sign; or
(2)
a later-executed document of gift that amends or revokes a previous anatomical gift or portion of an anatomical gift, either expressly or by inconsistency.
(b)
A record signed pursuant to subsection (a)(1)(C) must:
(1)
be witnessed by at least two adults, at least one of whom is a disinterested witness, who have signed at the request of the donor or the other person; and
(2)
state that it has been signed and witnessed as provided in paragraph (1).
(c)
Subject to §
20-17-1208
, a donor or other person authorized to make an anatomical gift under §
20-17-1204
may revoke an anatomical gift by the destruction or cancellation of the document of gift, or the portion of the document of gift used to make the gift, with the intent to revoke the gift.
(d)
A donor may amend or revoke an anatomical gift that was not made in a will by any form of communication during a terminal illness or injury addressed to at least two adults, at least one of whom is a disinterested witness.
(e)
A donor who makes an anatomical gift in a will may amend or revoke the gift in the manner provided for amendment or revocation of wills or as provided in subsection (a).
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1207 - Refusal to make anatomical gift - Effect of refusal

(a)
An individual may refuse to make an anatomical gift of the individual's body or part by:
(1)
a record signed by:
(A)
the individual; or
(B)
subject to subsection (b), another individual acting at the direction of the individual if the individual is physically unable to sign;
(2)
the individual's will, whether or not the will is admitted to probate or invalidated after the individual's death; or
(3)
any form of communication made by the individual during the individual's terminal illness or injury addressed to at least two adults, at least one of whom is a disinterested witness.
(b)
A record signed pursuant to subsection (a)(1)(B) must:
(1)
be witnessed by at least two adults, at least one of whom is a disinterested witness, who have signed at the request of the individual; and
(2)
state that it has been signed and witnessed as provided in paragraph (1).
(c)
An individual who has made a refusal may amend or revoke the refusal:
(1)
in the manner provided in subsection (a) for making a refusal;
(2)
by subsequently making an anatomical gift pursuant to §
20-17-1205
that is inconsistent with the refusal; or
(3)
by destroying or canceling the record evidencing the refusal, or the portion of the record used to make the refusal, with the intent to revoke the refusal.
(d)
Except as otherwise provided in §
20-17-1208(h)
, in the absence of an express, contrary indication by the individual set forth in the refusal, an individual's unrevoked refusal to make an anatomical gift of the individual's body or part bars all other persons from making an anatomical gift of the individual's body or part.
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1208 - Preclusive effect of anatomical gift, amendment, or revocation

(a)
Except as otherwise provided in subsection (g) and subject to subsection (f), in the absence of an express, contrary indication by the donor, a person other than the donor is barred from making, amending, or revoking an anatomical gift of a donor's body or part if the donor made an anatomical gift of the donor's body or part under §
20-17-1205
or an amendment to an anatomical gift of the donor's body or part under §
20-17-1206
.
(b)
A donor's revocation of an anatomical gift of the donor's body or part under §
20-17-1206
is not a refusal and does not bar another person specified in §
20-17-1204
or §
20-17-1209
from making an anatomical gift of the donor's body or part under §
20-17-1205
or §
20-17-1210
.
(c)
If a person other than the donor makes an unrevoked anatomical gift of the donor's body or part under §
20-17-1205
or an amendment to an anatomical gift of the donor's body or part under §
20-17-1206
, another person may not make, amend, or revoke the gift of the donor's body or part under §
20-17-1210
.
(d)
A revocation of an anatomical gift of a donor's body or part under §
20-17-1206
by a person other than the donor does not bar another person from making an anatomical gift of the body or part under §
20-17-1205
or §
20-17-1210
.
(e)
In the absence of an express, contrary indication by the donor or other person authorized to make an anatomical gift under §
20-17-1204
, an anatomical gift of a part is neither a refusal to give another part nor a limitation on the making of an anatomical gift of another part at a later time by the donor or another person.
(f)
In the absence of an express, contrary indication by the donor or other person authorized to make an anatomical gift under §
20-17-1204
, an anatomical gift of a part for one or more of the purposes set forth in §
20-17-1204
is not a limitation on the making of an anatomical gift of the part for any of the other purposes by the donor or any other person under §
20-17-1205
or §
20-17-1210
.
(g)
If a donor who is an unemancipated minor dies, a parent of the donor who is reasonably available may revoke or amend an anatomical gift of the donor's body or part.
(h)
If an unemancipated minor who signed a refusal dies, a parent of the minor who is reasonably available may revoke the minor's refusal.
Acts 2007, No. 839, § 1.
Arkansas Code of 1987 (2023) › Title 20 - PUBLIC HEALTH AND WELFARE (§§ 20-2-101 — 20-86-113) › Subtitle 2 - HEALTH AND SAFETY (§§ 20-6-101 — 20-38-113) › Chapter 17 - DEATH AND DISPOSITION OF THE DEAD (§§ 20-17-101 — 20-17-1408) › Subchapter 12 - REVISED ARKANSAS ANATOMICAL GIFT ACT (§§ 20-17-1201 — 20-17-1227) › Section 20-17-1209 - Who may make anatomical gift of decedent's body or part

(a)
Subject to subsections (b) and (c) and unless barred by §
20-17-1207
or §
20-17-1208
, an anatomical gift of a decedent's body or part for purpose of transplantation, therapy, research, or education may be made by any member of the following classes of persons who is reasonably available, in the order of priority listed:
(1)
an agent of the decedent at the time of death who could have made an anatomical gift under §
20-17-1204(2)
immediately before the decedent's death;
(2)
the spouse of the decedent;
(3)
adult children of the decedent;
(4)
parents of the decedent;
(5)
adult siblings of the decedent;
(6)
adult grandchildren of the decedent;
(7)
grandparents of the decedent;
(8)
an adult who exhibited special care and concern for the decedent;
(9)
the persons who were acting as the guardians of the person of the decedent at the time of death; and
(10)
any other person having the authority to dispose of the decedent's body.
(b)
If there is more than one member of a class listed in subsection (a)(1), (3), (4), (5), (6), (7), or (9) entitled to make an anatomical gift, an anatomical gift may be made by a member of the class unless that member or a person to which the gift may pass under §
20-17-1211
knows of an objection by another member of the class. If an objection is known, the gift may be made only by a majority of the members of the class who are reasonably available.
(c)
A person may not make an anatomical gift if, at the time of the decedent's death, a person in a prior class under subsection (a) is reasonably available to make or to object to the making of an anatomical gift.
Acts 2007, No. 839, § 1.