Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 5 - IMPROVEMENT DISTRICTS GENERALLY (§§ 14-86-101 — 14-96-202) › Chapter 86 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-2205) › Subchapter 21 - IMPROVEMENT DISTRICTS AND PROTECTION DISTRICTS PROCEDURES WHEN COUNTY COLLECTOR USED FOR COLLECTION OF ASSESSMENTS (§§ 14-86-2101 — 14-86-2105) › Section 14-86-2102 - Annual improvement district or protection district filing

(a)
(1)
(A)
Beginning April 1, 2022, or upon the creation of an improvement district or protection district and on April 1 of each year thereafter, an improvement district or protection district that uses or intends to use the county collector for collection of improvement district assessments or protection district assessments shall file an annual report with the county clerk in any county in which a portion of the improvement district or protection district is located.
(B)
The report shall be available for inspection and copying by assessed landowners in the improvement district or protection district.
(C)
The county clerk shall not charge any costs or fees for filing the report.
(D)
The improvement district or protection district shall deliver a filed copy of the report to the county collector, county assessor, and county treasurer within five (5) days of filing.
(E)
Within thirty (30) days of receipt, the county clerk shall forward to the Arkansas Natural Resources Commission and the Division of Emergency Management a file-marked copy of the report filed by a levee district, drainage district, or levee and drainage district that is a district as defined in §
14-86-103
.
(2)
The report shall contain the following information for the preceding fiscal year:
(A)
Identification of the primary statute under which the improvement district or protection district was formed;
(B)
A general statement of the purpose of the improvement district or protection district;
(C)
A list of contracts, the identity of the parties to the contracts, and the obligations of the improvement district or protection district;
(D)
(i)
Any indebtedness, including bonded indebtedness, and the reason for the indebtedness.
(ii)
The stated payout or maturity date of the indebtedness, if any, shall be included;
(E)
The total existing delinquent assessments and the party responsible for the collection;
(F)
Identification of the improvement district or protection district directors or commissioners and improvement district or protection district officers, if any, and contact information, including names, phone numbers, addresses, and email addresses;
(G)
The date, time, and location for any scheduled meeting of the improvement district or protection district for the current year;
(H)
The contact information for the improvement district or protection district assessor, including name, phone number, address, and email address;
(I)
Information concerning to whom the county treasurer is to pay improvement district or protection district assessments;
(J)
An explanation of the statutory penalties, interest, and costs;
(K)
The method used to compute improvement district or protection district assessments; and
(L)
A statement itemizing the income and expenditures of the improvement district or protection district, including a statement of fund and account balances of the improvement district or protection district for the most recent fiscal year.
(b)
(1)
The county judge of the county or the mayor of the municipality in which a portion of an improvement district or protection district is located shall appoint an administrator of the improvement district or protection district to act as the board of commissioners if the improvement district or protection district does not comply with subsection (a) of this section.
(2)
The administrator appointed under subdivision (b)(1) of this section:
(A)
Is subject to the applicable laws of the improvement district or protection district;
(B)
Shall provide evidence of his or her economic viability;
(C)
Shall receive such payment for his or her services as the county judge or the mayor may allow;
(D)
Shall serve at the pleasure of the county judge or mayor and until such time as the county judge or mayor determines the administrator is no longer necessary; and
(E)
Is not liable for damages in connection with the improvement district or protection district unless the administrator acted with corrupt and malicious intent.
(c)
(1)
On or before December 15 of each year, the improvement district or protection district shall file its list of special assessments for the following calendar year with the county clerk in any county in which a portion of the improvement district or protection district is located.
(2)
(A)
After filing the list of special assessments, the improvement district or protection district shall deliver a copy of the filed list of special assessments to the preparer of the tax books.
(B)
If the county collector is not the designated preparer of the tax books, the improvement district or protection district shall deliver a copy of the filed list of special assessments to the county collector.
(3)
The list of special assessments shall contain:
(A)
A list of each parcel with an assessment levied against it within the improvement district or protection district; and
(B)
The contact information for the improvement district assessor or protection district assessor, including name, phone number, address, and email address.
(4)
The list of special assessments shall not include assessments on parcels that otherwise would not appear on the tax books for the following year.
(5)
After the December 15 deadline to file the list of special assessments, the county collector shall reject an assessment submitted by the improvement district or protection district for inclusion in the list of special assessments.
(6)
If an improvement district or protection district has failed to file the annual report required under this section, the county treasurer shall withhold disbursement of any funds collected through assessments until receipt of the most recent annual report required under this section.
Amended by Act 2021, No. 359,§ 3, eff. 7/28/2021.
Acts 2011, No. 210, § 1.