reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-111 - Accounting systems above minimum

In the event any water improvement district feels its system of bookkeeping is such that it equals or exceeds the basic system prescribed by this chapter, the district may request a review by the Legislative Joint Auditing Committee. Upon its concurrence with these facts, the Legislative Joint Auditing Committee may issue a certificate to the district stating that the district's accounting system is of a degree of sophistication such that the basic requirements of this chapter are being met and exempting the district from the requirement of the particulars of the system prescribed by this chapter.
Acts 1973, No. 211, § 11; A.S.A. 1947, § 21-2211.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 119 - WATER IMPROVEMENT DISTRICT ACCOUNTING (§§ 14-119-101 — 14-119-112) › Section 14-119-112 - Classification, maintenance, and destruction of records

(a)
Accounting records can basically be divided into the two (2) groups: Support documents and permanent records.
(b)
(1)
Support documents consist primarily of the following items:
(A)
Cancelled checks;
(B)
Invoices;
(C)
Bank statements.
(2)
Support documents shall be maintained for a period of at least three (3) years and in no event shall be disposed of prior to being audited for the period in question.
(c)
Permanent records consist of journals, ledgers, subsidiary ledgers, minutes, fixed assets, and equipment detail records and shall be maintained permanently by the district.
(d)
When support documents are destroyed, the district shall document such destruction by the following procedure:
(1)
An affidavit is to be prepared stating which documents are being destroyed and which period of time they apply to, indicating the method of destruction.
(2)
This affidavit is to be signed by the district employee performing such destruction, and one (1) board member.
(e)
In addition, the approval of the board for destruction of such documents shall be obtained, and an appropriate note of such approval indicated in the board minutes along with the destruction affidavit. Such board approval shall be obtained prior to the destruction.
Acts 1973, No. 211, § 12; A.S.A. 1947, § 21-2212.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-101 - Date of annual board meeting

The board of directors of any levee or drainage district created by special act of the General Assembly and for which a date for the regular annual meeting of the board of directors is fixed by special act, may change the date of the regular annual meeting by resolution adopted by a majority vote of the membership of the board of directors.
Acts 1959, No. 62, § 1; A.S.A. 1947, § 21-838.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-102 - Elections in certain combination levee and drainage districts

(a)
There shall be held an election annually on the first Monday in May in all combination levee and drainage districts where the boundaries of the districts embrace all of the lands within the corporate limits of a city of the first class and no lands situated more than three (3) miles from the corporate limits, for the election of one (1) member of the board of improvement. The judges of the election are to be appointed by the county board of election commissioners.
(b)
(1)
The improvement district commissioners shall be elected for terms of three (3) years, one (1) commissioner to be elected each year.
(2)
(A)
The commissioners of the districts as constituted on February 6, 1939, shall hold office according to seniority. The oldest commissioner in point of service shall hold office for three (3) years; the next commissioner in point of service shall hold office for two (2) years; and the last elected or appointed commissioner shall serve for one (1) year, or until their successors are elected and qualified.
(B)
All of these terms begin from the first Monday in May, 1939.
(c)
If for any cause a vacancy occurs on the board of commissioners, then the remaining two (2) commissioners shall fill the vacancy by the appointment of some person qualified to serve.
Acts 1939, No. 37, §§ 1-3; A.S.A. 1947, §§ 21-801 -- 21-803.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-104 - Foreclosure sales - Payment with bonds or interest coupons

(a)
Any levee or drainage improvement district in this state having acquired title to any lands within that district by virtue of foreclosure of benefit assessments thereon may sell the lands at prices fixed by the commissioners of the district and may receive in payment of the purchase price for the land the bonds and interest coupons of the district, at face value, to the amount of the purchase price.
(b)
Any person redeeming or purchasing lands from the districts, at the time of making payment for those lands in bonds or interest coupons of the district, shall pay to the district in cash an amount necessary to defray all costs and expenses of foreclosure which the district shall have incurred as to the redeemed or purchased tract of land.
Acts 1935, No. 79, §§ 2, 3; Pope's Dig., §§ 4589, 4590; A.S.A. 1947, §§ 21-817, 21-818.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-105 - Funding and refunding indebtedness evidenced by bonds or certificates

(a)
Any and all levee and drainage improvement districts of this state, whether organized and created under general law or by special act of the General Assembly, shall have power to fund and refund their outstanding indebtedness including bonded indebtedness, certificates of indebtedness, and accrued matured interest on such indebtedness, and to extend the maturity of the indebtedness on such terms as the commissioners or directors of the districts shall deem for the best interest of the districts. To that end the commissioners or directors may issue the negotiable bonds of the districts, with interest coupons attached; these refunding bonds are to run for a period of not exceeding fifty (50) years from date of issue.
(b)
The commissioners or directors of the districts may exchange new bonds for outstanding bonds and certificates of indebtedness, including accrued matured interest coupons, or they may issue and sell new bonds and use the proceeds to take up any of the outstanding bonds or other indebtedness of the districts in the refunding thereof.
(c)
These refunding bonds shall not be issued in a greater amount than is necessary to pay the outstanding bonds and certificate of indebtedness and accrued interest coupons then being refunded, with interest to the date such new bonds are delivered plus expenses incurred in connection with the issuance of the new bonds.
(d)
The 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 the district. The refunding bonds may be further secured by a pledge and mortgage of the assessment of benefits and taxes in the district to be executed by the directors or commissioners.
Acts 1931, No. 240, §§ 1, 2; Pope's Dig., §§ 11341, 11342; Acts 1981, No. 425, § 26; A.S.A. 1947, §§ 21-819, 21-820.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-106 - Funding indebtedness other than bonded indebtedness

(a)
Any levee or drainage district in Arkansas, whether created under the general law or by special act of the General Assembly, which has outstanding certificates of indebtedness, notes, warrants, or any unsatisfied judgment against it is authorized and empowered to issue funding bonds for the purpose of paying the certificates of indebtedness, notes, or unsatisfied judgment against it.
(b)
The funding bonds may be issued by the commissioners or directors of any levee or drainage improvement district under the terms and provisions of §§
14-120-107
and
14-120-108
. All proceedings relating to the issuance of any such funding bonds for the purpose of paying outstanding certificates of indebtedness, notes, or for satisfying any judgment of record shall be had in the same manner as provided by §§
14-120-107
and
14-120-108
.
(c)
(1)
When any outstanding certificate of indebtedness, note, or judgment is paid by the issuance of the funding bonds herein authorized, the certificate of indebtedness or note shall be plainly marked "CANCELLED" and deposited by the secretary of the district with the county clerk if the district embraces only land in the county.
(2)
If the district embraces land in more than one (1) county, then the certificate of indebtedness or note shall be deposited with the clerk of the circuit court for the county or judicial division of the county in which is situated the largest part of the lands in the district.
(d)
If an unsatisfied judgment is paid by the issuance of the funding bonds, it shall be the duty of the owner of the judgment to satisfy the judgment within ten (10) days after the payment of the amount due, which satisfaction shall be duly noted on the judgment record in the manner now provided by law.
(e)
The commissioners or directors of any levee or drainage district in this state may issue and sell the funding bonds authorized and use the proceeds to take up outstanding certificates of indebtedness and notes or to pay unsatisfied judgments of the district, or they may exchange new bonds for the outstanding certificates of indebtedness, notes, or in payment of the unsatisfied judgments. All proceedings with reference to the issuance or exchange of such funding bonds shall be had in accordance with the provisions of §§
14-120-105
,
14-120-107
, and
14-120-108
.
Acts 1929, No. 285, §§ 1, 2; Pope's Dig., §§ 4582, 4583; A.S.A. 1947, §§ 21-823, 21-824.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-107 - Cancellation of old bonds

(a)
All bonds taken up by any district by funding bonds or proceeds thereof shall be plainly marked "CANCELLED" and deposited by the secretary of the district with the county clerk if the district embraces only land in the county. If the district embraces lands in more than one (1) county, then the bonds shall be deposited with the clerk of the circuit court for the county or judicial division of the county in which is situated the largest part of the lands in the district.
(b)
The secretary of the district shall file with the cancelled bonds his certificate showing the number, date, place of payment, and maturity of the cancelled funding bonds including the numbers of the interest coupons, and also the numbers, date, and place of payment of maturity of the new bonds issued for the funding.
(c)
The cancelled bonds shall be carefully kept by the county clerk or circuit court clerk receiving them in his office and the certificate of the secretary of the district shall be recorded in the permanent record book in his office. For his services in filing the bonds and making the record, the clerk shall receive pay on the basis of ten cents (10¢) per line for the record, to be paid by the district.
Acts 1929, No. 47, § 3; Pope's Dig., § 4586; A.S.A. 1947, § 21-821.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-108 - Reassessment of benefits generally

(a)
In any levee or drainage district, if the original assessment of benefits was made by assessors, then the board of directors or commissioners of the district shall have the power to fill any vacancies in the board of assessors.
(b)
If, however, in any such district the power of the board of assessors was exhausted on making the original assessment, the board of commissioners or directors of the district shall have the power to appoint a new board of assessors composed of the same number and with the same qualifications as the original board, the new board to have all powers to make the reassessments provided for in this section as were conferred on the original board of assessors.
Acts 1929, No. 47, § 4; Pope's Dig., § 4587; A.S.A. 1947, § 21-822.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-109 - Reassessment of benefits - Particular pieces of property

(a)
A reassessment of benefits may be made in any levee or drainage district in this state, whether created by general or special act, not more often than once a year. The reassessment may be made only as to particular pieces of real property within the district, either by lowering or raising the assessed benefits as justice may require, without the necessity of reassessing all the property in the district. However, where any district shall have issued bonds or incurred indebtedness, the total amount of the assessed benefits for the whole district shall never be reduced on any reassessment.
(b)
This reassessment shall be made in the same form, after the same notice, hearing, and right of appeal as provided for the original assessment of benefits in the district and shall have the same time limitation on right of appeal and suits attacking the assessment of benefits in the district as provided for the original assessment of benefits. The installments thereof shall be levied, extended, and collected at the same time, in the same manner, by the same officers, and with the same lien and penalties for delinquencies as were provided for the original assessment.
Acts 1947, No. 216, § 1; A.S.A. 1947, § 21-826.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-110 - Installment payment of levee and drainage taxes - Exceptions

(a)
All taxes levied on land, railroads, tramroads, pipelines, telephone lines, telegraph lines, and other improvements on real estate situated in any levee or drainage districts in the State of Arkansas shall be deemed to be due and payable at any time from the third Monday in February to and including October 1 in the year succeeding the year in which the levy is made. The taxes shall be payable at the option of the taxpayer in installments as follows:
(1)
The first installment of one-fourth (1/4) of the amount of the taxes shall be due and payable on and from the third Monday in February to and including the third Monday in April;
(2)
The second installment of one-fourth (1/4) shall be payable on and from the third Monday in April to and including the third Monday in July; and
(3)
The third installment of one-half (1/2) shall be payable on and from the third Monday in July to and including October 1.
(b)
All such taxes remaining unpaid after the periods above specified shall be considered as delinquent. However, this section shall not be applicable to any levee or drainage districts having any outstanding bonded indebtedness, nor shall it be applicable to any levee or drainage district unless and until the commissioners or directors of the districts shall by resolution adopt it.
Acts 1959, No. 44, § 1; A.S.A. 1947, § 21-837.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-111 - Printing delinquent lists

Newspapers which print delinquent lists and notices of sale for levee and drainage districts within this state shall be entitled to receive the fee prescribed by §
26-37-107(c)(1)
-(3) for the publication of delinquent real property tax lists.
Acts 1957, No. 99, § 1; A.S.A. 1947, § 21-832; Acts 1993, No. 623, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 1 - GENERAL PROVISIONS (§§ 14-120-101 — 14-120-113) › Section 14-120-113 - Delinquent levies

(a)
(1)
(A)
A county collector may certify all delinquent levies to a drainage or levee improvement district for collection after January 1 of each year.
(B)
The county collector shall maintain a list of all certified delinquent levies of a drainage or levee improvement district.
(2)
(A)
A county collector shall accept payment of a delinquent levy after certification to a drainage or levee improvement district if the payor is paying:
(i)
In person; and
(ii)
By separate check from the payment of ad valorem taxes.
(B)
The county collector may:
(i)
Forward the certified delinquent levy list to the drainage or levee improvement district for collection; or
(ii)
(a)
Forward the certified delinquent levy list in the drainage or levee improvement district to the Commissioner of State Lands for delinquency procedures under §
26-37-101
et seq.
(b)
The certified delinquent levy list under subdivision (a)(1)(B) of this section may only be forwarded to the Commissioner of State Lands if the parcel for which the delinquent levy is owed is also certified for nonpayment of ad valorem taxes.
(C)
(i)
The county collector is not required to provide a receipt for the payment of the delinquent levy.
(ii)
The payor is responsible for obtaining a receipt for payment of the delinquent levy from the drainage or levee improvement district.
(b)
A county collector who collects and remits delinquent levies to the drainage or levee improvement district after certification under subdivision (a)(2)(B)(i) of this section shall impose penalties against the payor on behalf of the drainage or levee improvement district under §
14-120-229
.
Added by Act 2013, No. 1186,§ 1, eff. 8/16/2013.
Acts 1927, No. 109, §§ 1-5.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-201 - Legislative intent

(a)
It is found and declared as a matter of legislative determination that the construction of flood control and drainage works by the United States of America, provided in any project which it has heretofore adopted and authorized or any project which it may hereafter adopt and authorize, and the perpetual operation and maintenance thereof as directed by the Secretary of the Army will be conducive to the public welfare and will result in great betterment and increase in value of lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines and electric power lines, and all other real property situate within the boundaries of the district wherein the flood control and drainage works may be constructed by the United States of America.
(b)
For the purpose of this subchapter, the amount of the increased value or betterment to such lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines and electric power lines, and all other real property lying within the boundaries of the district, which is estimated to accrue to the property by reason of the construction of the flood control and drainage works provided for in any such adopted and authorized project, and the costs of perpetual operation and maintenance thereof, shall be ascertained and definitely determined and fixed in the manner provided in §§
14-120-221
and
14-120-222
.
Acts 1937, No. 67, § 8, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-202 - Definition

As used in this subchapter, unless the context otherwise requires, "board of directors" shall include the board of commissioners or other governing body of a district, as the case may be.
Acts 1937, No. 67, § 24, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.17.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-203 - Construction

(a)
This subchapter shall be liberally construed and applied to enable levee districts, or drainage districts, or levee and drainage districts to cooperate with the United States of America, or any agents or agency thereof, with respect to the making of contracts or agreements, and the performance of the obligations and requirements thereby imposed, relating to the construction of flood control and drainage works within the boundaries of any such district by the United States of America which are designed to control the floodwaters of the Mississippi River and its tributaries.
(b)
Districts located within the Red River basin are empowered to cooperate with the United States of America, or any agents or agencies thereof, with respect to the making of contracts or agreements, and the performance of the obligation and requirements thereby imposed, relating to the construction and maintenance of levees, revetments, realignments and other flood protection works located outside the boundaries of the district.
(c)
It is the legislative intent that all provisions of this subchapter shall be liberally and reasonably construed so as to give them full force and effect to the end that the purposes and objectives of this subchapter are fully and expeditiously accomplished.
Acts 1937, No. 67, § 6; 1937, No. 67, § 25, as added by Acts 1949, No. 249, § 8; Pope's Dig., § 4601; Acts 1949, No. 249, § 6; A.S.A. 1947, §§ 21-809, 21-809.18; Acts 1995, No. 264, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-204 - Subchapter cumulative

This subchapter shall be construed to be cumulative to existing laws, except as to those sections herein expressly amended or repealed. This subchapter shall not repeal Acts 1909, No. 279, and the amendments thereto, nor §
14-121-801
, and amendments thereto, but shall be considered an alternative plan to that provided in §
14-121-801
.
Acts 1937, No. 67, § 22, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.15.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-205 - Conditions precedent to conferring powers on districts - In general

No levee district or drainage district, or levee and drainage district, lying in one (1) or more counties, coming within the provisions of this subchapter shall exercise any of the powers conferred by this subchapter or be subject to any of the obligations and duties thereof until the provisions of §§
14-120-206
-
14-120-215
have been complied with.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-206 - Filing project outline and estimate

(a)
An outline of the project insofar as it affects the district and as adopted by the Congress of the United States must be filed in the office of the district and made available for inspection by any interested parties.
(b)
There must also be filed with the outline an estimate prepared by the engineer of the district showing the total approximate cost of the project which the district will be required to pay in the event the district exercises the authority conferred by this subchapter with respect to the project. However, if the district does not have a regularly retained engineer, the district may employ a competent engineer to prepare and file the estimate, and, in that event, the district may pay reasonable compensation to the engineer so employed.
(c)
Notice of the filing of the outline and estimate shall be given in each county of the district by publication of a notice for at least one (1) insertion in a newspaper published and having a bona fide circulation in each of the counties of the district.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-207 - Board approval of proposal

The board of directors of the district shall approve the proposed project insofar as it affects the particular district by a proper resolution to that effect which has been adopted by two-thirds (2/3) of the members of the board of directors of the particular district.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-208 - Approval election generally

An election must be held in each county of the district in the manner provided in this subchapter. A majority of the landowners of the district voting at this election shall approve the project according to the outline which was filed with the district and shall authorize the directors of the district to exercise the powers conferred on the district by this subchapter with respect to the project.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-209 - Date of election

The election shall be held on a date to be fixed by the directors of the drainage and levee improvement district at a special meeting called for that purpose in accordance with §
7-11-201
et seq. However, the date of the election shall be not less than sixty (60) days nor more than one hundred eighty (180) days next succeeding the date of the first publication of the notice of the filing of the outline of the project with the district as provided in §
14-120-206(c)
.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16; Acts 2005, No. 2145, § 43; 2007, No. 1049, § 64; 2009, No. 1480, § 83.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-211 - Election judges and clerks

At the request of the secretary of the district, the judges and clerks for the election shall be designated by the election commissioners of the respective counties in which the election is held. The election officials shall be in the same number, have the same qualifications, and shall be entitled to the same compensation as provided by law for the conduct of general elections in this state.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-213 - Voting - Certification of results

(a)
The voting places shall be open between the hours of 8:00 a.m. 6:00 p.m. on the date of the election.
(b)
Upon the closing of the voting places, the ballots shall be canvassed and the result of the election certified by the judges and clerks of the election at each voting place as expeditiously as possible.
(c)
The certificate of the results of the election shall be signed by the judges and clerks at each voting place and the certificate, together with the original ballots cast at the election, shall be delivered not later than two (2) days after the date of the election by the judges holding the election, or by any one of them designated for that purpose, to the secretary of the district who shall keep and preserve the original ballots in a safe place for the time and for the purposes hereinafter set forth.
(d)
A true copy of the certificate of the results of the election signed by the judges and clerks in each county shall be filed and recorded in the office of the county clerk of the respective counties.
(e)
The ballots may be destroyed under the direction of the board of directors of the district at any time after six (6) months from the date of the election unless otherwise ordered by a court of competent jurisdiction.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-214 - Canvass of results - Judicial review

(a)
Within twenty (20) days after the certification of the election and when the ballots from each county have been delivered to the secretary of the district as provided in this subchapter, the board of directors of the district shall meet at the office of the district and canvass the results of the election in each county.
(b)
Notice of the meeting shall specify its date and purpose and shall be published for two (2) consecutive weekly insertions in some newspaper published and having a bona fide circulation in each county of the district.
(c)
The meeting shall be open to the public. At that meeting any landowner of the district may challenge in writing the certificate of results of the election from any one (1) or more counties of the district and submit evidence in support thereof.
(d)
The district shall furnish a stenographer who shall take and transcribe all the testimony introduced before the board.
(e)
The board shall keep a true and perfect record of its proceedings at the meeting which shall be filed as a public record in the office of the district.
(f)
A copy of the record, certified by the secretary of the district, shall be competent evidence in all courts of this state.
(g)
After consideration of all challenges, if any, the board of directors shall, by proper resolution duly adopted by the board of directors, declare the result of the election.
(h)
Any landowner aggrieved by the finding of the board as to the results of the election may have such finding reviewed by the chancery court of any county in the district. The appeal shall be perfected in thirty (30) days. The review shall be heard by the court on the evidence introduced before the board of directors at the meeting referred to in this section. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of directors in canvassing and declaring the results of the election. Appeals to the Supreme Court shall be perfected in thirty (30) days.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-215 - Majority vote - Payment of expenses

(a)
No powers shall be exercised by the district under the provisions of this subchapter nor shall any obligations be incurred or assumed by the district under the provisions of this subchapter unless, after canvass of the results of the election, the board of directors of the district shall have found and declared in the manner provided in this subchapter that a majority of all of the landowners in the district voting at the election have voted for the approval of the plan and the exercise of the authority conferred by this subchapter.
(b)
However, the expenses of the election and the compensation paid as provided in this subchapter for the preparation of the estimate of cost to the district may be paid by the district out of any funds of the district which may be available for that purpose.
(c)
Further, any expenses incurred by the district in connection with the election and the preparation of the engineer's estimate of cost to the district as provided in this subchapter shall be refunded to the district out of the proceeds of any bonds sold by the district pursuant to the provisions of this subchapter.
(d)
No more than one (1) election as herein provided shall be held in any one (1) year.
Acts 1937, No. 67, § 23, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.16.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-216 - Contract authority

The board of directors of any levee district, drainage district, or any levee and drainage district in this state is authorized and empowered to make and execute any and all necessary and proper contracts with the United States Army Corps of Engineers or any other federal agency to the end that:
(1)
The district will provide the lands, rights-of-way, and easements necessary by purchase, lease, donation, condemnation, or otherwise for the construction, maintenance, repair, realignment, and/or restoration of the works of improvement of any flood control or drainage project of the Mississippi River and its tributaries which heretofore has been adopted and authorized, or any such project which may be adopted and authorized by the United States of America, and the cost thereof paid by the board of directors of the district;
(2)
The district will hold and save the United States of America free from damages due to the construction of any such flood control and drainage works;
(3)
The district will perpetually maintain and operate the flood control and drainage works, after completion thereof, in accordance with regulations prescribed by the United States Army Corps of Engineers or other federal agency; and
(4)
The district will provide any and all additional local assurances required of the district by the United States Army Corps of Engineers or other federal agency.
Acts 1937, No. 67, § 1; Pope's Dig., § 4596; Acts 1949, No. 249, § 1; A.S.A. 1947, § 21-804; Acts 1995, No. 264, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-217 - Board authority to acquire land - Condemnation

(a)
In order to discharge its obligations under any contract or agreement authorized to be made by the provisions of §
14-120-216
, the board of directors of any levee district or drainage district, or levee and drainage district, is authorized and empowered to:
(1)
Enter upon, take, and hold any lands, interests, or servitude therein, whether by purchase, grant, donation, devise, or otherwise, that may be declared necessary and proper by the Chief of Engineers of the United States Army for the location, construction, operation, repair, or the maintenance of any levee, channel rectification, drainage canal, floodway, reservoir, spillway, or diversion contemplated to be constructed by the United States of America, and thereafter to be perpetually operated and maintained by that district, as provided in any project heretofore adopted and authorized, or in any project which may be hereafter adopted and authorized; and
(2)
Take, hold, and acquire flowage and storage rights and servitudes upon, over, and across any land which may be necessary and incident to the construction, operation, repair, and maintenance of any necessary levee, floodway, channel rectification, reservoir, drainage canal, spillway, or diversion.
(b)
In order that the rights, easements, and servitudes conferred may be acquired, the board of directors of the district is given authority and power to condemn lands or interest therein for such purposes, and the authority and power to exercise the rights of eminent domain.
(c)
Condemnation proceedings therefor shall be instituted and conducted in the manner as is now provided in §§
18-15-1001
-
18-15-1010
. Further damages shall be paid for any easement or flowage right or increased use or servitude on any lands by reason of increasing the amount or depth of water on the lands regardless of whether the lands are protected or unprotected by levees, and these damages shall be in addition to damages set out in §§
18-15-1001
-
18-15-1010
.
(d)
Any action for taking or damaging property as provided in this section or in §§
18-15-1001
-
18-15-1010
shall be commenced within five (5) years from the time the cause of action accrues.
Acts 1937, No. 67, § 2; Pope's Dig., § 4597; Acts 1949, No. 249, § 2; A.S.A. 1947, § 21-805.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-218 - Conveyance of rights-of-way across state lands

The Governor and Secretary of State are authorized, empowered, and directed to make and execute any and all necessary and proper contracts, easements, deeds, or other instruments, in writing, giving, granting, and conveying to the board of directors of any such district, to the United States of America, the Secretary of the Army, Chief of Engineers of the United States Army, or any other federal agency rights-of-way for levees, levee foundations, channel rectifications, reservoirs, reservoir sites, drainage canals, and easements for flowage, and storage rights over, upon, and across any lands owned by the state which are necessary and required for the construction of levees, channel rectifications, floodways, reservoirs, spillways, and diversions and drainage canals. However, no such conveyance, contract, donation, or grant shall impair any valid outstanding lien against the lands or any vested private right therein.
Acts 1937, No. 67, § 3; Pope's Dig., § 4598; Acts 1949, No. 249, § 3; A.S.A. 1947, § 21-806.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-219 - Agreements for construction across highways

If the construction of the flood control and drainage works contemplated under any project is to be constructed upon, over, and across any highways of this state, the State Highway Commission is authorized, empowered, and directed to make and execute any and all contracts, easements, or other instruments in writing with the board of directors of any such district, the United States, the Secretary of the Army, Chief of Engineers of the United States Army, or any other federal agency for rights-of-way for levees, levee foundations, channel rectifications, reservoirs, reservoir sites, drainage canals, and flowage and storage rights thereon, in conformity with any act of Congress applicable.
Acts 1937, No. 67, § 4; Pope's Dig., § 4599; Acts 1949, No. 249, § 4; A.S.A. 1947, § 21-807.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-220 - Eminent domain by the United States

(a)
The State of Arkansas agrees:
(1)
That the United States of America, the Secretary of the Army of the United States on behalf of the United States, or any of its agencies thereunto legally authorized, be, and each is, fully authorized, empowered, and enabled within this state to exercise the rights of eminent domain and to obtain and acquire property and property rights, flowage rights, rights-of-way and servitudes or easements, or options therefor, in this state, either by voluntary agreements with the owners thereof or by condemnation proceedings under the laws of the United States in pursuance of authority conferred by law in connection with the construction of the works provided for in any such adopted and authorized project; and
(2)
Upon the filing of any such condemnation proceedings, the United States shall have the right to take immediate possession thereof to the extent of the interest sought to be acquired and proceed with the construction of flood control and drainage works thereon, as provided in the authorized and adopted project. However, in the event immediate possession is taken as provided in this section, adequate provision shall have been made for the payment of just compensation to the party or parties entitled thereto, and provided further that such condemnation proceedings shall be diligently prosecuted in order that the compensation shall be promptly ascertained and paid.
(b)
Nothing contained in this section shall be construed in such manner as to relieve any levee district, drainage district, or levee and drainage district from any liability to the owners of the property taken or damaged, whether condemnation proceedings be instituted by the United States, or by such district, and in any taking by the United States or any of its agencies, the district shall be liable to the property owner for any damages compensable under existing Arkansas law, whether or not it is compensable under the laws of the United States.
Acts 1937, No. 67, § 5; Pope's Dig., § 4600; Acts 1949, No. 249,§ 5; A.S.A. 1947, § 21-808.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 7 - WATER AND SOIL IMPROVEMENT DISTRICTS (§§ 14-114-101 — 14-126-103) › Chapter 120 - DRAINAGE AND LEVEE IMPROVEMENT DISTRICTS GENERALLY (§§ 14-120-101 — 14-120-705) › Subchapter 2 - AGREEMENTS WITH UNITED STATES GENERALLY (§§ 14-120-201 — 14-120-244) › Section 14-120-221 - Board of assessors

The duly constituted board of assessors of the levee district or drainage district, or levee and drainage district in which the flood control and drainage works may be constructed, which contains within its boundaries lands lying in more than one (1) county and which may hereafter desire to avail itself of the powers and authority and benefits conferred by this subchapter, shall constitute a board of assessors for the purpose of ascertaining, determining, and fixing the increase in value, or betterment, which will annually accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and all other real property situated within the boundaries of the district.
Acts 1937, No. 67, § 9, as added by Acts 1949, No. 249, § 8; A.S.A. 1947, § 21-809.2.