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 1 - GENERAL PROVISIONS (§§ 14-86-101 — 14-86-105) › Section 14-86-103 - Reporting - Definition

(a)
As used in this section, "district" means any levee, drainage, irrigation, watershed, or river improvement district in Arkansas, including without limitation those districts:
(1)
Formed or operating under this chapter, §
14-87-101
et seq., §
14-88-101
et seq., §
14-89-101
et seq., §
14-90-101
et seq., §
14-91-101
et seq., §
14-92-101
et seq., the Property Owners' Improvement District Law, §
14-93-101
et seq., the Municipal Property Owner's Improvement District Law, §
14-94-101
et seq., §
14-95-101
et seq., §
14-114-101
et seq., the Interstate Watershed Cooperation Act, §
14-115-101
et seq., the Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, §
14-117-101
et seq., §
14-118-101
et seq., The Water Improvement District Accounting Law of 1973, §
14-119-101
et seq., §
14-120-101
et seq., §
14-121-101
et seq., §
14-122-101
et seq., §
14-123-101
et seq., §
14-124-101
et seq., and the Conservation Districts Law, §
14-125-101
et seq.; or
(2)
Created by a special act of the General Assembly.
(b)
(1)
Upon creation, on or before April 1, 2022, and annually thereafter, the district shall file with the clerk of the county court in whose jurisdiction any property of the district is located an annual report for the preceding fiscal year that includes:
(A)
The name of the district;
(B)
The date on which the district was formed;
(C)
The statutory or other legal authority under which the district was formed;
(D)
A description of the district's boundaries and a map of the district;
(E)
The names, phone numbers, addresses, and email addresses of the district's directors or commissioners and the district's officers, if any, and their respective terms of office;
(F)
An identification of any vacancy on the district board or district commission;
(G)
The date, time, and location of the district board's or district commission's next annual meeting or, if the annual meeting is unscheduled, the date, time, and location of the district board's or district commission's next meeting;
(H)
A general description of the district's current and future maintenance and repair needs;
(I)
A list of contracts, the identity of the parties to the contracts, and the obligations of the district;
(J)
Any indebtedness, including bonded indebtedness, and:
(i)
The reason for the indebtedness; and
(ii)
The stated payout or maturity date of the indebtedness;
(K)
The total existing delinquent assessments and the party responsible for the collection;
(L)
The contact information for the district assessor, including name, phone number, address, and email address;
(M)
If the county collects for the district, information concerning to whom the county treasurer is to pay district assessments;
(N)
An explanation of the statutory penalties, interest, and costs;
(O)
The method used to compute district assessments; and
(P)
A statement itemizing the income and expenditures of the district, including a statement of fund and account balances of the district for the most recent fiscal year.
(2)
Within thirty (30) days of receipt, the clerk of the county court in whose jurisdiction any property of the district is located shall forward a file-marked copy of all reports filed under this subsection to the Arkansas Natural Resources Commission and the Division of Emergency Management.
(c)
(1)
The county judge of the county or the mayor of the municipality in which all or a portion of the district lies shall appoint an administrator of the district to act as the board of commissioners if the district fails to perform any of the requirements of subsection (b) of this section.
(2)
The administrator appointed under subdivision (c)(1) of this section:
(A)
Is subject to the applicable laws of the 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 district unless the administrator acted with corrupt and malicious intent.
Amended by Act 2021, No. 359,§ 1, eff. 7/28/2021.
Amended by Act 2016EX3, No. 7,§ 1, eff. 5/23/2016.
Amended by Act 2016EX3, No. 6,§ 1, eff. 5/23/2016.
Acts 2009, No. 386, § 1; 2011, No. 778, § 2.