reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-117 - Alteration of plans

(a)
The commissioners may at any time alter the plans and specifications.
(b)
The changed plans, with the accompanying specifications, shall be filed with the county court. Notice of filing shall be given by publication for two (2) weeks in some newspaper issued and having a bona fide circulation in the county.
(c)
If, by reason of the change of plans, the board of commissioners deems that the assessment of benefits has become inequitable, it shall direct the assessor to make a reassessment.
(d)
If any property owner deems that by reason of the change of plans his assessment has become inequitable, he may, within two (2) weeks after the last publication of notice, petition the board to order a reassessment. The decision of the board upon his petition shall be final unless an appeal is taken within ten (10) days to the county court.
(e)
In case of reassessment, the reassessment shall be filed, advertised, and equalized as provided for in the original assessment.
(f)
Wherever the words "two-thirds (2/3) majority in value" are used herein, it shall be construed to mean a two-thirds (2/3) majority in assessed value as shown by the latest county assessment records for general taxes.
Acts 1955, No. 367, § 22; A.S.A. 1947, § 20-1222.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-118 - Signatures prerequisite to levy - Five year freeze on assessment increase

(a)
Road and street improvement districts formed after July 4, 1983, under the provisions of this chapter shall be subject to the provisions of this section in addition to other provisions of this chapter and all other applicable laws.
(b)
When the initial assessment of benefits by the districts has been determined, the petition for formation of the districts shall once again be reviewed by the authority initially reviewing the petition, and, if upon review, it does not appear that persons who would be liable for at least fifty-one percent (51%) of the initial assessed benefits have signed the petition, then the assessment shall not be levied until additional signatures are obtained on the petition which would represent the approval of persons who would be liable for at least fifty-one percent (51%) of the assessments.
(c)
Furthermore, the first assessment of benefits by the districts shall not be increased for a period of five (5) years subsequent to the first levy.
(d)
Thereafter, the assessment of benefits shall be as otherwise provided by law.
Acts 1983, No. 428, § 1; A.S.A. 1947, § 20-1204.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-119 - Assessment order - Lien - Remedy

(a)
The board of commissioners of the district shall at the same time that the assessment of benefits is equalized, or at any time thereafter, enter upon its records an order, which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies. This tax is to be paid by the real property in the district in the proportion to the amount of the assessment of benefits thereon and is to be paid in annual installments, payable not to exceed ten percent (10%) for any one year, as provided in the order.
(b)
The tax so levied shall be a lien upon all the real property in the district from the time the tax is levied and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created, and shall continue until the assessment, with any penalty costs that may accrue thereon, shall have been paid.
(c)
The remedy against the levy of taxes shall be by suit in chancery, and the suit must be brought within thirty (30) days from the time that the levy was made, and on the appeal the presumption shall be in favor of the legality of the tax.
Acts 1955, No. 367, § 7; A.S.A. 1947, § 20-1207.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-121 - Interest on assessment

The assessment of the benefits shall bear interest at the rate of six percent (6%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Acts 1955, No. 367, § 8; A.S.A. 1947, § 20-1208.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-122 - Reassessment

(a)
The commissioners, not more often than once a year, may require the assessor to reassess the benefits in the district. In the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.
(b)
The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment.
Acts 1955, No. 367, § 6; A.S.A. 1947, § 20-1206.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-123 - Additional levies for payment of bonds

If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of the improvement, as hereinbefore provided, as the improvement shall become due and payable, they shall from time to time make further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay the bonds and interest, which shall be extended and collected in the same manner as the first levy. However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest, and the performance of the duties may be enforced by mandamus at the instance of any person or board interested.
Acts 1955, No. 367, § 10; A.S.A. 1947, § 20-1210.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-124 - Payment of levies - Delinquency

All taxes levied under the terms of this chapter shall be payable in installments at the same time as other state, county, and city taxes are now paid. If any taxes levied by the board in pursuance to this chapter are not paid at maturity, the collector shall not embrace such taxes in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%). The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county, in the manner provided by §§
14-121-426
-
14-121-432
. But the owner of the property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his lands have been stricken off by the commissioner making the sale.
Acts 1955, No. 367, § 11; A.S.A. 1947, § 20-1211.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-125 - Warrants

(a)
The depository shall pay out no money save upon the order of the board and upon a warrant signed by at least two (2) of the commissioners.
(b)
Every warrant shall state upon its face to whom it is issued and the amount and the purpose for which it is issued.
(c)
All warrants shall be dated and shall be numbered consecutively, in a record to be kept by the board of the number and amount of each. No warrant shall be paid unless there are in the treasury funds enough to pay all outstanding warrants bearing a lower number.
(d)
No warrants shall be increased by reason of any depreciation in the market value thereof, nor shall any contract or warrant be made payable or paid in anything but currency.
Acts 1955, No. 367, § 12; A.S.A. 1947, § 20-1212.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-126 - Priority of actions - Appeals

(a)
All cases involving the validity of rural road and street improvement districts or the assessment of benefits and all suits to foreclose the lien or taxes shall be deemed matters of public interest and shall be advanced and disposed of at the earliest possible moment.
(b)
All appeals therefrom must be taken and perfected within thirty (30) days.
Acts 1955, No. 367, § 20; A.S.A. 1947, § 20-1220.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-127 - Powers of board

(a)
The board of commissioners may appoint all necessary agents for carrying on the work and may fix their pay and shall pay a reasonable fee for legal services in organizing the district and for circulating petitions.
(b)
The board may sell all unnecessary material and implements that may be on hand and which may not be necessary for the completion of the improvement under way, or which may have been completed, and may in general make all contracts in the prosecution of the work as may best subserve the public interest.
Acts 1955, No. 367, § 13; A.S.A. 1947, § 20-1213.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-128 - Negotiable notes or bonds - Mortgages

(a)
In order to meet preliminary expenses and to do the work, the board may issue the negotiable notes or bonds of the district signed by the members of the board and bearing a rate or rates of interest approved by the board and may pledge and mortgage all assessments for the payment thereof.
(b)
It may also issue to the contractors who do the work negotiable evidences of debt-bearing interest at a rate or rates provided in the resolution authorizing their issuance and secure the negotiable evidences of debt in the same manner as set out in subsection (a) of this section.
(c)
No bonds issued under the terms of this chapter shall run for more than thirty (30) years, and all issues of bonds may be divided so that a portion thereof may mature each year as the assessments are collected or they may all be made payable at the same time, with proper provision for a sinking fund.
(d)
The bonds shall not be sold for less than par without the unanimous vote of the board.
Acts 1955, No. 367, § 15; 1981, No. 425, § 24; A.S.A. 1947, § 20-1215.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-129 - Contractors' bonds

All contractors shall be required to give bond for the faithful performance of the contracts awarded them, with good and sufficient sureties, in an amount to be fixed by the board. The board shall not remit or excuse the penalty or forfeiture of the bond or the breaches thereof.
Acts 1955, No. 367, § 13; A.S.A. 1947, § 20-1213.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-130 - Estimate of work completed - Payment of contractors

It shall be the duty of the board to have the amount of work done by any contractor estimated from time to time, as may be desirable by the engineer selected by the board. The board shall draw its warrants in favor of the contractor for not more than ninety percent (90%) of the amount of work so reported, reserving the remainder until it has been ascertained that the work is completed according to contract and is free from liens.
Acts 1955, No. 367, § 14; A.S.A. 1947, § 20-1214.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-131 - Preliminary expenses after failure to make improvement

In case for any reason the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon upon the assessed value for county and state taxation, which levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.
Acts 1955, No. 367, § 21; A.S.A. 1947, § 20-1221.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-132 - District's continued existence - Levies for repair

(a)
The district shall not cease to exist upon the completion of the improvement, but the district shall continue to exist for the purpose of preserving it and keeping it in repair.
(b)
To this end, the commissioners may from time to time make such additional levies based upon the assessment of benefits as may be necessary for that purpose, and the amount of the total levies shall not exceed the assessed benefits and interest thereon.
Acts 1955, No. 367, § 17; A.S.A. 1947, § 20-1217.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-133 - Disposition of funds

(a)
The county court is authorized:
(1)
To turn over to any road or street improvement district organized under this chapter such proportion of the road tax, as may be just and equitable, or any portion of the automobile or gasoline tax turnback fund; and
(2)
To contribute the funds in money or scrip to the expense of the improvement from the general revenue of the county as it may deem appropriate.
(b)
Any such district is authorized to receive any part of the funds that may be set aside by the United States Government for the improvement of public roads, and any that may hereafter be set aside by the government of this state for aid in the improvement of public roads.
(c)
The commissioners of the district and the Arkansas Department of Transportation may secure any of the federal funds for the districts as an improvement of a part of the public roads of the state in which this state has an interest.
Amended by Act 2017, No. 707,§ 29, eff. 8/1/2017.
Acts 1955, No. 367, § 25; A.S.A. 1947, § 20-1224.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 317 - RURAL ROAD IMPROVEMENT DISTRICTS (§§ 14-317-101 — 14-317-134) › Section 14-317-134 - Changing assessment of benefits when property is transferred

(a)
(1)
When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to:
(A)
The change of ownership; and
(B)
If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property.
(2)
(A)
(i)
At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located.
(ii)
The notice shall indicate the identity of the board member notified and the date the notice is mailed.
(B)
If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.
(b)
If the county official in possession of the tax books of the county does not receive instructions from the improvement district board as required under subsection (a) of this section, the county official may reapportion the assessment of benefits in an equitable manner and change the tax books of the county to reflect the change in ownership.
Acts 2001, No. 79, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-101 - Definition

As used in this chapter, unless the context otherwise requires, "adjacent lands" mean all lands within ten (10) miles of any city or incorporated town.
Acts 1938 (Ex. Sess.), No. 23, § 19; A.S.A. 1947, § 76-1420.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-102 - Enforcement

The commissioners and all other officers having duties to perform under this chapter may be required to perform their duties either by mandamus or by mandatory injunction in a suit brought by any interested party.
Acts 1938 (Ex. Sess.), No. 23, § 15; A.S.A. 1947, § 76-1416.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-103 - Petition by landowners

When a petition, signed by ten (10) owners of real property within the limits of a district proposed to be organized for the purpose of procuring a right-of-way for any highway, viaduct, or underpass which the Government of the United States, or any of its agencies, proposes to construct and for the purpose of paying the damages caused by such improvement, the petition describing the property which will be benefited by the making of the improvement, is presented to the county court or county judge, it shall be the duty of the county court to meet immediately and to enter an order upon its record, reciting the filing of the petition and fixing a day for hearing of those who favor the formation of the district and those opposed thereto.
Acts 1938 (Ex. Sess.), No. 23, § 1; A.S.A. 1947, § 76-1401.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-105 - Hearing on petition - Appeal

(a)
On the day named in the notice, it shall be the duty of the county court to meet and to hear all persons who favor the formation of the district or oppose its formation.
(1)
If the court finds that the organization of the district would be to the benefit of the territory described in the petition and to the public interest, it shall enter its judgment creating the district.
(2)
If it finds that the organization of the district would not be beneficial to the real property in the district or to the public interest, it shall enter its judgment refusing to establish the district.
(b)
The district may embrace a portion of any city or incorporated town that would be specially benefited by the making of the improvement, but the territory outside of the town and within the district must exceed in area that portion which is within the city or incorporated town.
(c)
Any petitioner or any opponent of the petition may appeal from the judgment of the county court creating or refusing to create the district; but the appeal must be taken within thirty (30) days. If no appeal is taken within that time, the judgment creating the district shall be final and conclusive upon all persons.
(d)
Any judgment creating a district shall appoint three (3) commissioners, who shall be owners of real property within the district. The judgment shall give a name to the district which shall be descriptive of its purpose, and it shall also receive a number to prevent its being confused with other districts for similar purposes.
Acts 1938 (Ex. Sess.), No. 23, § 2; A.S.A. 1947, § 76-1403.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-106 - District as body corporate

Each district shall be a body corporate with power to sue and to be sued, and it shall have a corporate seal.
Acts 1938 (Ex. Sess.), No. 23, § 3; A.S.A. 1947, § 76-1404.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-107 - Commissioners' oath

Within thirty (30) days after their appointment, the commissioners shall take and file their oath of office with the county clerk. In this oath they shall swear that they will support the Constitution of the United States and the Constitution of the State of Arkansas, that they will discharge faithfully their duties as commissioners, and that they will not be interested, directly or indirectly, in any contract let by the board. Any commissioner failing to file such oath within this period shall be deemed to have declined the office. The county court shall appoint some property holder as his successor, who shall qualify in like manner within a like time.
Acts 1938 (Ex. Sess.), No. 23, § 3; A.S.A. 1947, § 76-1404.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-108 - Board organization - Vacancy

(a)
The board shall organize by electing one (1) of its members chairman, and it shall select a secretary. It may also employ such agents, servants, engineers, and attorneys as it deems best and fix their compensation and the compensation of the secretary.
(b)
In case of a vacancy on the board of commissioners, after the commissioners have organized, the remaining commissioners shall select the successor, who shall be a property holder in the district. The person so selected shall qualify by taking the oath of office as prescribed for the original commissioners.
Acts 1938 (Ex. Sess.), No. 23, § 3; A.S.A. 1947, § 76-1404.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-109 - Liability of board members

No member of the board of improvement shall be liable for any damages unless it shall be made to appear that he had acted with a corrupt and malicious intent.
Acts 1938 (Ex. Sess.), No. 23, § 13; A.S.A. 1947, § 76-1414.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-110 - Depository

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 1938 (Ex. Sess.), No. 23, § 3; A.S.A. 1947, § 76-1404.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-111 - Eminent domain

All districts organized under this chapter shall have the right of eminent domain in order that they may carry out the purposes of their creation. This right shall be exercised in the same manner as in the case of railroads, telegraph, and telephone companies, but shall be without the necessity of making a deposit of money before entering into possession of the property condemned.
Acts 1938 (Ex. Sess.), No. 23, § 20; A.S.A. 1947, § 76-1421.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-112 - Procurement and filing of plans for rights-of-way

Immediately after their qualifications, the commissioners shall procure from the Government of the United States, or any of its agencies, the plans for the improvement. They shall file the plans with the county clerk along with a statement of the obligation which the district will assume for the procurement of the necessary rights-of-way, and for paying all damages that may be caused by the making of the improvement.
Acts 1938 (Ex. Sess.), No. 23, § 4; A.S.A. 1947, § 76-1405.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-113 - Assessor

(a)
The commissioners shall thereupon appoint an assessor to assess the benefits which will accrue to the real property within the district from the making of the improvement and the damages which will be caused thereby. The assessor shall take an oath that he will well and truly assess all benefits that will accrue to the landowners of the district by the making of the proposed improvement.
(b)
He shall thereupon proceed to assess the lands within the district, and shall inscribe in a book each lot, block, and tract of land within the district. He shall put opposite each tract the assessment of the benefits and damages which will accrue to the lots, blocks, and tracts of land by reason of the improvement.
(c)
His assessment shall embrace not merely the lands, but all railroads, tramroads, telegraph, telephone, and pipelines and other improvements on real property that will be benefited by the making of the improvement.
(d)
The assessor shall place opposite each tract the name of the supposed owner as shown by the last county assessment. However, a mistake in the name shall not vitiate the assessment, and the assessor may correct errors which occur in the county assessment list.
(e)
The assessor shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. Where the assessor returns no such damages as to any tract or parcel of land, it shall be deemed a finding by him that no damages will be sustained.
(f)
When the board shall make the levy of taxes, it shall be the duty of the assessor to extend the amount levied and set the amount opposite each benefit assessed in a column marked "Annual Collection."
(g)
The assessor shall hold his office at the pleasure of the board, which can fill any vacancy in the position of assessor.
Acts 1938 (Ex. Sess.), No. 23, §§ 4, 9; A.S.A. 1947, No. 23, §§ 76-1405, 76-1410.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-114 - Duties of the county clerk and the collector

(a)
It shall be the duty of the county clerk of the county to extend the taxes annually upon the tax books of the county until the levy is exhausted. For his services he shall receive a commission of one-half of one percent (1/2 of 1%) of the amount so extended.
(b)
It shall then be the duty of the collector to collect each year the taxes extended upon the book along with the other taxes until the entire levy is exhausted. For his services in making such collections, the collector shall receive a commission of one-half of one percent (1/2 of 1%), and the taxes shall by the collector be paid over to the depository of the district at the same time that he pays over the county funds.
(c)
If any collector shall fail to collect the improvement tax along with the other taxes, he shall be subject to a penalty of twenty-five dollars ($25.00) for each instance in which he shall collect from an individual the other taxes and omit the improvement tax, unless the improvement tax has been enjoined by a court of competent jurisdiction to be recovered in a suit brought by the commissioners to the use of the district; and the county clerk shall be subject to a like penalty for each tract of land that he omits from the tax books.
Acts 1938 (Ex. Sess.), No. 23, § 9; A.S.A. 1947, § 76-1410.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-115 - Assessment order - Lien - Remedy

(a)
The board of commissioners of the district shall, at the same time that the assessment of benefits is equalized or at any time thereafter, enter upon its records an order, which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies. This tax is to be paid by the real property in the district in proportion to the amount of the assessment of benefits thereon and is to be paid in annual installments, payable not to exceed ten percent (10%) for any one (1) year, as provided in the order.
(b)
The tax so levied shall be a lien upon all the real property in the district from the time the tax is levied and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the assessment, with any penalty and costs that may accrue thereon, shall have been paid.
(c)
The remedy against the levy of taxes shall be by suit in chancery, and the suit must be brought within thirty (30) days from the time that the levy was made. On such appeal the presumption shall be in favor of the legality of the tax.
(d)
The levy shall be only for an amount sufficient to pay for the rights-of-way required for the improvement and to pay all damages caused by its construction or to pay the bonds which may be issued by the district with the interest thereon and its necessary operating expenses.
Acts 1938 (Ex. Sess.), No. 23, § 7; A.S.A. 1947, § 76-1408.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-117 - Interest on assessment

The assessment of the benefits shall bear interest at the rate of six percent (6%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Acts 1938 (Ex. Sess.), No. 23, § 8; A.S.A. 1947, § 76-1409.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-118 - Reassessment of benefits

The commissioners may, not more often than once a year, require the assessor to reassess the benefits in the district. In the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished. The reassessment shall be made, advertised, and equalized in the same manner as provided herein for making the original assessment.
Acts 1938 (Ex. Sess.), No. 23, § 6; A.S.A. 1947, § 76-1407.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-119 - Time for payment of tax - Collection of delinquent taxes - Right of redemption

(a)
All taxes levied under the terms of this chapter shall be payable between the first Monday in January and April 10 of each year. If any taxes levied by the board in pursuance to this chapter are not paid at maturity, the collector shall not embrace the taxes in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the district, who shall add to the amount of the tax a penalty of twenty-five percent (25%).
(b)
The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county, in the manner provided by §§
14-121-426
-
14-121-432
, but 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 lands have been stricken off by the commissioner making the sale.
Acts 1938 (Ex. Sess.), No. 23, § 11; A.S.A. 1947, § 76-1412.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-120 - Payment of improvement taxes with general taxes

No property owner shall be allowed to pay his general taxes without paying the improvement taxes herein provided for.
Acts 1938 (Ex. Sess.), No. 23, § 9; A.S.A. 1947, § 76-1410.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-121 - Additional levies in event of deficiency - Mandamus

(a)
If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of such improvement, as hereinafter provided, as the bonds shall become due and payable, the board shall from time to time make further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest. Any such levies shall be extended and collected in the same manner as the first levy.
(b)
However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest, and the performance of the duties may be enforced by mandamus at the instance of any person or board interested.
Acts 1938 (Ex. Sess.), No. 23, § 10; A.S.A. 1947, § 76-1411.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-122 - Commissioners' warrant

(a)
The depository shall pay out no money save upon the order of the board and upon a warrant signed by at least two (2) of the commissioners.
(b)
Every warrant shall state upon its face to whom, the amount, and the purpose for which it is issued.
(c)
All warrants shall be dated and shall be numbered consecutively, in a record to be kept by the board of the number and amount of each. No warrant shall be paid unless there are in the treasury funds enough to pay all outstanding warrants bearing a lower number.
(d)
No warrant shall be increased by reason of any depreciation in the market value thereof, nor shall any contract or warrant be made payable or paid in anything but currency.
Acts 1938 (Ex. Sess.), No. 23, § 12; A.S.A. 1947, § 76-1413.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-123 - Negotiable notes or bonds - Preliminary expenses and work

(a)
In order to meet preliminary expenses and to do the work, the board may issue the negotiable notes or bonds of the district, signed by the members of the board and bearing a rate of interest not exceeding six percent (6%) per annum. The board may pledge and mortgage all assessment of benefits for the payment thereof.
(b)
No bonds issued under the terms of this chapter shall run for more than thirty (30) years, and all issues of bonds may be divided so that a portion thereof may mature each year as the assessments are collected or they may all be made payable at the same time with proper provisions for a sinking fund.
(c)
The bonds shall not be sold for less than par value without the unanimous vote of the board.
Acts 1938 (Ex. Sess.), No. 23, § 14; A.S.A. 1947, § 76-1415.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-124 - Payment of preliminary expenses after failure to make improvement

In case for any reason the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon upon the assessed value for county and state taxation, which levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.
Acts 1938 (Ex. Sess.), No. 23, § 18; A.S.A. 1947, § 76-1419.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-125 - Misuse of bonds or money arising from sale of bonds - Penalties

(a)
It shall not be lawful for the board of the district or any officer, member, or agent thereof to pledge or deposit any bond or coupon issued under the provisions of this chapter as security for payment of any borrowed money or any debt or obligation of the board or any person, firm, or corporation whatever; nor shall it be lawful for the board of the district or any officer, member, or agent thereof to appropriate or use any money arising from the sale of bonds authorized to be issued under this chapter to any use or purpose whatever other than is herein specified and expressly directed.
(b)
Any officer, member, or agent of the board of the district who shall violate any of the provisions of this section shall be deemed guilty of a felony and upon conviction shall be punished by imprisonment in the penitentiary for not less than one (1) year nor more than five (5) years.
Acts 1938 (Ex. Sess.), No. 23, § 16; A.S.A. 1947, § 76-1417.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 318 - IMPROVEMENT DISTRICTS FOR ACQUIRING RIGHTS-OF-WAY (§§ 14-318-101 — 14-318-126) › Section 14-318-126 - Priority of actions - Appeals

All cases involving the validity of the districts or the assessments of benefits and all suits to foreclose the lien of taxes shall be deemed matters of public interest and shall be advanced and disposed of at the earliest possible moment. All appeals therefrom must be taken and perfected within thirty (30) days.
Acts 1938 (Ex. Sess.), No. 23, § 17; A.S.A. 1947, § 76-1418.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 319 - COUNTY BRIDGE IMPROVEMENT DISTRICTS (§§ 14-319-101 — 14-319-105) › Section 14-319-101 - Powers of county court - Organization of improvement districts

(a)
When a bridge is necessary over any stream, the county court is authorized to contract for the building and keeping the bridge in repair, and, when it shall be necessary, over any stream which divides one (1) county from another, the county court of each county shall join in the agreement and make contracts for building and keeping the bridge in repair. The cost thereof shall be defrayed by both counties, in such proportions as the county courts of the counties may agree upon, having due regard for the assessed value of the real estate and personal property in and the benefits to accrue to the people of each county.
(b)
When any bridge may be deemed necessary, authority is given to organize a bridge improvement district. The bridge improvement district, when organized, may issue bonds and proceed to sell and dispose of the bonds and construct the bridge. In the organization of the bridge improvement district, the district shall be organized in the manner and under the laws of the State of Arkansas as now provided for the organization of drainage districts, and all the procedures now provided by law for the organization of drainage districts shall apply to the organization of the bridge improvement district as fully and completely as if set out in this chapter.
Acts 1873, No. 31, § 16, p. 53; 1907, No. 44, § 1, p. 110; C. & M. Dig., § 824; Acts 1935, No. 125, § 1; Pope's Dig., § 961; A.S.A. 1947, § 76-1501.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 19 - ROADWAYS, BRIDGES, AND PARKING IMPROVEMENT DISTRICTS (§§ 14-316-101 — 14-322-111) › Chapter 319 - COUNTY BRIDGE IMPROVEMENT DISTRICTS (§§ 14-319-101 — 14-319-105) › Section 14-319-102 - Bonds - Default

(a)
(1)
Any district organized under the laws of this state or created by special act for the purpose of building a bridge over a nonnavigable stream may issue its negotiable bonds bearing interest at a rate of interest not exceeding six percent (6%) per annum, for the purpose of raising money with which to construct approaches to the bridges, or to make repairs on the approaches and bridges, or to fund its debts, or any part thereof, or for any or all of these purposes.
(2)
To secure the bonds, it may make a pledge and mortgage of its assessment of benefits and revenues.
(b)
(1)
If any bond or interest coupon on any bond issued by the board of commissioners or directors of the district is not paid within thirty (30) days after its maturity, it shall be the duty of any court of competent jurisdiction, on the application of the holder of any such bond or interest coupon so overdue, or of the trustee named in the pledge or mortgage made for the security of the bonds, to appoint a receiver to collect the taxes of the bridge improvement district and an assessor to reassess the benefits, if necessary.
(2)
The proceeds of the taxes and collection shall be applied, after the payment of costs, first to the overdue interest and then to the payment pro rata of all bonds issued by the board which are then due and payable.
(3)
The receiver may be directed by suit to foreclose the lien of taxes on the lands, and the suits so brought by the receiver shall be conducted in all matters as suits by the board, as provided in the act creating the district, and with like effect.
(4)
The receiver shall be authorized to have the taxes collected, as far as possible, by spreading the taxes upon the tax books of the county or counties where the district is situated.
(5)
The decrees and deeds in such suits shall have the same presumption in their favor as in the case of suits brought by the board.
(6)
When all of the delinquent sums shall have been paid, the receiver shall be discharged and the affairs of the district conducted by its board of commissioners or directors.
Acts 1927, No. 38, §§ 1, 2; Pope's Dig., §§ 6533, 6534; A.S.A. 1947, §§ 76-1502, 76-1503.