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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 7 - TAXES AND ASSESSMENTS (§§ 14-125-701 — 14-125-711) › Section 14-125-706 - Reassessment after alteration of plans

(a)
If by reason of a change of plans pursuant to §
14-125-607
, either the board or any landowners deem that the assessment on any land has become inequitable, they may petition the court. The court may thereupon refer the petition to the assessors, which shall reassess the land mentioned in the petition, increasing the assessment if greater benefits will be received and allowing damages if less benefits will be received or if damages will be sustained. A copy of the reassessment shall be deposited with the clerk of the chancery court as provided in §
14-125-702
in connection with the original assessment.
(b)
In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed by the court as provided in §
14-125-703
and obligations based on the assessments have been incurred, but any reduction in benefits shall be paid for by the district as damages. The claim for those damages shall be secondary and subordinate to the rights of the holders of bonds or other obligations or evidences of indebtedness which have theretofore been issued.
(c)
The landowners shall have the same right of appeal from reassessment as provided for in this chapter in the case of the original assessment.
Acts 1937, No. 197, § 23, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-926.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 7 - TAXES AND ASSESSMENTS (§§ 14-125-701 — 14-125-711) › Section 14-125-707 - Taxes payable in full or in installments

(a)
The amount of interest which will accrue on notes, bonds, or other evidences of indebtedness issued by a district shall be included in and added to the taxes levied against the land in the project area, but the interest to accrue on the notes, bonds, or other evidences of indebtedness shall not be construed as a part of the costs of construction in determining whether the expenses and the costs of making the improvements exceed the assessment of benefits.
(b)
(1)
When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final.
(2)
But all these taxes shall be made payable in installments, so that not more than ten percent (10%) of the taxes shall be collectible in any one (1) year against the wishes of the landowner. In the event that any landowner avails himself of this privilege, the deferred installments of the taxes shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
(3)
However, the commencement of the payment of the taxes in installments may be deferred for such period after the completion of the improvement plan as the chancery court deems to be in the best interests of the landowners in the project area.
(4)
If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in §
14-125-705
, and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levy in the manner herein provided.
Acts 1937, No. 197, § 26, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-929.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 7 - TAXES AND ASSESSMENTS (§§ 14-125-701 — 14-125-711) › Section 14-125-708 - Levy of tax - Lien - Appeal from tax assessment

(a)
The chancery court shall at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project area a tax sufficient to pay the estimated cost of the improvement, with ten percent (10%) added for unforeseen contingencies. This tax shall be a charge against the land in the proportion to the amount of the assessment of benefits thereon and may be paid in full or in annual installments as provided in §
14-125-707
.
(b)
The tax so levied shall be a lien upon the land within the project area from the time that the tax is levied by the court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. It shall continue until the tax, with such penalties and costs as may accrue thereon, shall have been paid.
(c)
The remedy against such levy of taxes shall be by appeal, and this appeal shall be taken within twenty (20) days from the date of the order by the court. On this appeal, the presumption shall be in favor of the legality of the tax.
Acts 1937, No. 197, § 27, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-930.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 7 - TAXES AND ASSESSMENTS (§§ 14-125-701 — 14-125-711) › Section 14-125-709 - Levy of tax for preliminary expenses

(a)
If the board does not deem it to the advantage of the project area to proceed immediately with the construction of the improvements upon the filing and confirmation of the assessment of benefits, it may cause to be levied and collected a tax based upon the assessment of benefits and collectible from the benefited land in the project area in the proportion to the amount of the assessment of benefits thereon for the purpose of paying preliminary expenses for development of the improvement plan for the project area.
(b)
The board shall report to the court the rate of taxation necessary to be levied to pay the preliminary expenses, and thereupon it shall be the duty of the court to make levy of taxes upon the benefited land in the project area sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies. This tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as taxes levied for construction purposes, as provided in this chapter.
(c)
If any project area is abandoned before the making of the assessment of benefits, the tax for preliminary expenses shall be levied at the rate fixed by the board upon the real property therein upon the basis of the assessment for county and state purposes.
Acts 1937, No. 197, § 28, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-931.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 7 - TAXES AND ASSESSMENTS (§§ 14-125-701 — 14-125-711) › Section 14-125-710 - Levy of tax for operation and maintenance

(a)
On or before the first Monday in October of each year, the board of directors shall estimate the amount necessary for the ensuing calendar year for operation and maintenance of the works of improvement provided for in the improvement plan and shall submit the estimate to the chancery court which approved the plan, with a request that a tax levy be made for the estimated amount.
(b)
If the court finds the estimated amount to be fair and reasonable, it shall enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the benefited land within the project area a tax sufficient to pay the estimated cost of operation and maintenance. This tax shall be a charge against the benefited land in the proportion to the amount of the assessment of benefits on the land.
Acts 1937, No. 197, § 32, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-935.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 7 - TAXES AND ASSESSMENTS (§§ 14-125-701 — 14-125-711) › Section 14-125-711 - Extension of taxes on county tax books - Collection of taxes

(a)
The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the project area is situated in more than one (1) county, and collected by the collector of the county along with the other taxes. For his services in making this collection, the collector shall receive a commission as is provided by law.
(b)
The collections shall be by the collector paid over to the board of directors at or before the time that he is now required to make settlement with the county treasurer for general taxes.
(c)
The collection of taxes levied hereunder, the proceedings for the collection of delinquent taxes, and the periods of redemption from sales for foreclosure of tax liens shall be in accordance with §§
14-125-707
and
14-125-708
.
Acts 1937, No. 197, § 33, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-936.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 8 - BONDS AND EVIDENCES OF INDEBTEDNESS (§§ 14-125-801 — 14-125-806) › Section 14-125-801 - Petition to borrow money or issue bonds, etc

(a)
The board of directors may petition the chancery court for authority to borrow money or issue bonds or other evidences of indebtedness.
(b)
The petition of the board shall state whether it is desired that those bonds or other evidences of indebtedness shall be made payable from the proceeds of any revenues derived from the operation of the works of improvement included in the approved plan or from the proceeds of taxes levied against the land within the project area.
(c)
The order of the court authorizing the issuance of the bonds or other evidences of indebtedness shall specify which sources shall be liable for the payments of the principal and interest thereon.
Acts 1937, No. 197, § 29, as added by Acts 1965, No. 424, § 5; 1983, No. 340, § 1; 1983, No. 531, § 1; A.S.A. 1947, § 9-932.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 8 - BONDS AND EVIDENCES OF INDEBTEDNESS (§§ 14-125-801 — 14-125-806) › Section 14-125-802 - Notice - Issuance

(a)
The clerk of the court shall upon receipt of the petition give due notice by publication for two (2) weeks in some newspaper published and having a general circulation within the county in which the project area is located calling upon all persons owning land within the area to appear before the court upon a date to be fixed by the court, not less than ten (10) days nor more than thirty (30) days from the date of the last publication, to show cause in favor of or against the issuance of bonds or other evidences of indebtedness.
(b)
If upon final hearing the court deems it to be in the best interest of the owners of the land, the court shall enter an order authorizing the issuance of bonds or other evidences of indebtedness.
(c)
The order of the court shall have the force and effect of a judgment and any aggrieved party may appeal from this order within thirty (30) days after the order has been made. If no appeal is taken within that time, the order shall be deemed conclusive and binding upon the lands in the project area and upon the owners thereof.
(d)
The board may thereupon borrow money at a rate of interest from any agency of the United States or any other public or private lending source; may issue promissory notes, negotiable bonds, or other evidences of indebtedness as required by the lender thereof; and may pledge and assign all assessments and revenues relating to the project area for the repayment thereof.
Acts 1937, No. 197, § 29, as added by Acts 1965, No. 424, § 5; 1983, No. 340, § 1; 1983, No. 531, § 1; A.S.A. 1947, § 9-932.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 8 - BONDS AND EVIDENCES OF INDEBTEDNESS (§§ 14-125-801 — 14-125-806) › Section 14-125-803 - Terms and form of bonds, etc

(a)
Bonds or other evidences of indebtedness issued under the terms of this chapter shall bear such date or dates, mature at such time or times not in excess of fifty (50) years, and be in such form and denomination as the board may determine.
(b)
The board may sell, exchange, or hypothecate these obligations from time to time at such prices as shall best serve the interests of the owners of land within the project area, provided that any sale or exchange of the obligations at less than par value shall first have the approval of the chancery court.
Acts 1937, No. 197, § 29, as added by Acts 1965, No. 424, § 5; 1983, No. 340, § 1; 1983, No. 531, § 1; A.S.A. 1947, § 9-932.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 8 - BONDS AND EVIDENCES OF INDEBTEDNESS (§§ 14-125-801 — 14-125-806) › Section 14-125-804 - Court order approving proceedings

(a)
After issuing any bonds or other evidences of indebtedness and before their sale, exchange, or hypothecation, the board may petition the chancery court for an order approving the legality and regularity of all proceedings leading up to the issuance of the bonds or other evidences of indebtedness. This order shall have the force and effect of a judgment from which an appeal may be taken within thirty (30) days by the board or by any owner of land against which assessments of benefits by the district have been confirmed.
(b)
If the order of the court shall specify that the bonds or other evidences of indebtedness shall be made payable from revenues, the order shall declare specifically the revenues or portion thereof that shall be pledged to secure the payment of the principal and interest thereon. This order shall constitute a sufficient pledge to secure all such payments of all bonds or other evidences of indebtedness that may be issued in pursuance thereof. All revenues so designated shall be applied, except for a reasonable amount for annual operation and maintenance costs, first to the payment of such principal and interest. No tax shall be levied by or on behalf of the district against any land within the project area to pay any part of the principal or interest of the bonds or other evidence of indebtedness.
(c)
If the order of the court authorizing the borrowing of money and the issuance of notes, bonds, or other evidences of indebtedness shall specify that they shall be made payable from the proceeds of assessments, that order shall provide for the levying of a tax against the benefited land within the project area in the proportion to the amount of the assessment of benefits thereon in the same manner and with the same effect as provided in §
14-125-708
.
Acts 1937, No. 197, § 29, as added by Acts 1965, No. 424, § 5; 1983, No. 340, § 1; 1983, No. 531, § 1; A.S.A. 1947, § 9-932.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 8 - BONDS AND EVIDENCES OF INDEBTEDNESS (§§ 14-125-801 — 14-125-806) › Section 14-125-805 - Refunding bonds

Refunding bonds may be issued and may be sold, exchanged, or hypothecated under the procedure provided in §§
14-125-801
-
14-125-804
.
Acts 1937, No. 197, § 29, as added by Acts 1965, No. 424, § 5; 1983, No. 340, § 1; 1983, No. 531, § 1; A.S.A. 1947, § 9-932.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 8 - BONDS AND EVIDENCES OF INDEBTEDNESS (§§ 14-125-801 — 14-125-806) › Section 14-125-806 - Security for bonds - Delinquencies

(a)
All bonds issued under the terms of this chapter that are made payable from the proceeds of assessments shall be secured by a lien on all benefited lands in the project area unless the board of directors shall be able to sell bonds payable out of revenue only. The board shall see to it that a tax is levied annually and collected under the provisions of this chapter so long as it may be necessary to pay any bond issued under its authority.
(b)
(1)
If any bond or interest coupon on any bond issued by the board is not paid within (30) days after its maturity, it shall be the duty of the chancery court of the proper county, on the application of any holder of the bond or interest coupon so overdue, to order the collection of the taxes aforesaid. At its discretion, the court may appoint a receiver therefor.
(2)
The proceeds of the taxes and collections shall be applied, after payment of costs, first to overdue interest and then to payment pro rata of all bonds issued by the board which are then due and payable.
(3)
The board or receiver may be directed by suit to foreclose the lien of the taxes on the lands.
(4)
The suits so brought by the receiver shall be conducted in all matters as suits by the board, as hereinbefore provided, and with like effect.
(5)
The decrees and deeds herein shall have the same presumptions in their favor.
(6)
However, when all such sums have been paid, the receiver shall be discharged, and the affairs of the district with respect to the project area conducted by the board, as provided in this chapter.
Acts 1937, No. 197, § 30, as added by Acts 1965, No. 424, § 5; A.S.A. 1947, § 9-933.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-901 - Petition

(a)
At any time after five (5) years after the organization of a district under the provisions of this chapter, any twenty-five (25) owners of land lying within the boundaries of the district may file a petition with the Arkansas Soil and Water Conservation Commission praying that the operations of the district be terminated and the existence of the district discontinued.
(b)
The commission may conduct the public meetings and public hearings upon the petition as may be necessary to assist it in the consideration thereof.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-902 - Notice and conduct of referendum

(a)
Within sixty (60) days after a petition has been received by the commission, it shall:
(1)
Give due notice of the holding of a referendum;
(2)
Supervise the referendum; and
(3)
Issue appropriate regulations governing the conduct of the referendum.
(b)
The question shall be submitted by ballots upon which the words "FOR terminating the existence of the ............... (name of the soil conservation district to be here inserted)" and "AGAINST terminating the existence of the ............... (name of the soil conservation district to be here inserted)" shall be printed, with a direction to cross out or scratch off one (1) or the other of the propositions, leaving unmarked the proposition for which the voter wishes to vote.
(c)
Only owners of lands lying within the boundaries of the district shall be eligible to vote in the referendum.
(d)
No informalities in the conduct of the referendum or in any matters relating thereto shall invalidate the referendum or its result if notice thereof shall have been given substantially as provided in this subchapter and the referendum shall have been fairly conducted.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-903 - Results of referendum - Practicability and feasibility of continued operation

(a)
The commission shall publish the result of the referendum and shall thereafter consider and determine whether the continued operation of the district within the defined boundaries is administratively practicable and feasible.
(b)
If the commission shall determine that the continued operation of the district is administratively practicable and feasible, it shall record the determination and deny the petition.
(c)
If the commission shall determine that the continued operation of the district is not administratively practicable and feasible, it shall record that determination and shall certify that determination to the directors of the district.
(d)
In making that determination the commission shall give due regard and weight to:
(1)
The attitudes of the owners of lands lying within the district;
(2)
The number of landowners eligible to vote in the referendum who shall have voted;
(3)
The proportion of the votes cast in the referendum in favor of the discontinuance of the district to the total number of votes cast;
(4)
The approximate wealth and income of the landowners of the district;
(5)
The probable expense of carrying on erosion control operations within the district; and
(6)
Such other economic and social factors as may be relevant to the determination, having due regard to the legislative findings set forth in §§
14-125-102
-
14-125-104
.
(e)
However, the commission shall not have authority to determine that the continued operation of the district is administratively practicable and feasible unless at least a majority of the votes cast in the referendum shall have been cast in favor of the continuance of the district.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-904 - Termination of district affairs - Certification of dissolution

(a)
Upon receipt from the Arkansas Soil and Water Conservation Commission of a certification that the commission has determined that the continued operation of the district is not administratively practicable and feasible, pursuant to the provisions of this subchapter, the directors shall forthwith proceed to terminate the affairs of the district.
(b)
The directors shall dispose of all property belonging to the district at public auction and shall pay over the proceeds of the sale to be covered into the State Treasury.
(c)
The directors shall thereupon file an application, duly verified, with the Secretary of State for the discontinuance of the district and shall transmit with the application the certificate of the Arkansas Soil and Water Conservation Commission setting forth the determination of the commission that the continued operation of the district is not administratively practicable and feasible.
(d)
The application shall recite that the property of the district has been disposed of and the proceeds paid over as provided in this subchapter and shall set forth a full accounting of the properties and proceeds of the sale.
(e)
The Secretary of State shall issue to the directors a certificate of dissolution and shall record this certificate in an appropriate book or record in his office.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-905 - Times for discontinuance

The Arkansas Soil and Water Conservation Commission shall not, until five (5) years have elapsed for the date of the district organization nor more often than once in three (3) years thereafter:
(1)
Entertain petitions for the discontinuance of any district;
(2)
Conduct referenda upon petitions; or
(3)
Make determinations pursuant to such petitions in accordance with the provisions of this chapter.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-906 - Consent requirement

No one (1) individual or corporation may be forced against his or its will into any district that may be created under the provisions of this chapter without the consent of the individual or corporation, unless lands so held by the above-named individual or persons mentioned above is wholly within the district, or the lands are so located in the district that it would be necessary to carry out the purpose of this chapter by including these lands in the district.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 125 - CONSERVATION DISTRICTS LAW (§§ 14-125-101 — 14-125-907) › Subchapter 9 - DISCONTINUANCE OF DISTRICTS (§§ 14-125-901 — 14-125-907) › Section 14-125-907 - Effect of prior district regulations and contracts - Commission responsibilities

(a)
Upon issuance of a certificate of dissolution under the provisions of this subchapter, all regulations theretofore adopted and in force within the districts shall be of no further force and effect.
(b)
All contracts theretofore entered into, to which the district or supervisors are parties, shall remain in force and effect for the period provided in such contracts.
(c)
The Arkansas Soil and Water Conservation Commission shall be substituted for the district or directors as party to the contracts.
(d)
The commission shall be entitled to all benefits and subject to all liabilities under the contracts and shall have the same right and liability to perform, to require performance, to sue and be sued thereon, and to modify or terminate the contracts by mutual consent or otherwise, as the directors of the district would have had.
Acts 1937, No. 197, § 12; Pope's Dig., § 11844; A.S.A. 1947, § 9-913.
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 126 - ALTERNATIVE METHOD OF ASSESSMENT OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN TWO COUNTIES (§§ 14-126-101 — 14-126-103) › Section 14-126-101 - Resolution required

(a)
This chapter shall not be in force as to any levee district until:
(1)
A proper resolution to that effect is adopted by the board of directors of the levee district; and
(2)
A copy of the resolution is published in a newspaper in each county that in whole or in part is embraced in the levee district.
(b)
If the board of directors of a levee district chooses to adopt this chapter by resolution, its provisions shall be supplemental to other laws under which the levee district is established and operates.
(c)
(1)
The board of directors of a levee district may rescind a resolution adopted under this chapter.
(2)
If a resolution is rescinded, a notice to that effect shall be published in a newspaper in each county that in whole or in part is embraced in the levee district.
Added by Act 2013, No. 570,§ 1, eff. 8/16/2013.
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 126 - ALTERNATIVE METHOD OF ASSESSMENT OF TAXES IN LEVEE IMPROVEMENT DISTRICTS OF MORE THAN TWO COUNTIES (§§ 14-126-101 — 14-126-103) › Section 14-126-102 - Alternative method of assessments

(a)
The board of directors of a levee district that includes more than two (2) counties may, at a regular meeting or at a special meeting called for the purpose, adopt a resolution providing for assessments as provided in this section.
(b)
(1)
The board of directors of a levee district that includes more than two (2) counties may provide by resolution for an annual assessment under this section upon:
(A)
All real estate subject to overflow in the district;
(B)
All improvements on real estate subject to overflow in the district; and
(C)
Telephone, electrical light and power lines, and pipelines subject to overflow within the district.
(2)
(A)
The board of directors of a levee district may assess a tax on the real estate subject to overflow in the district in the amount of thirty cents (30¢) per acre or city lot.
(B)
The board of directors of a levee district may assess a millage upon all improvements to real estate subject to overflow in the district in an amount not to exceed twenty (20) mills on the dollar of the assessed value as the property is assessed for state and county tax purposes.
(3)
The millage assessed upon telephone, electrical light and power lines, and pipelines subject to overflow within the district shall not exceed twenty (20) mills on the dollar of twenty percent (20%) of the assessed valuation of the utility company based on calculations by the Arkansas Public Service Commission that are provided to the tax assessor in each county within the levee district.
(c)
The board of directors of a levee district may assess a tax on a railroad, its right-of-way, and roadbed subject to overflow within the district in an amount not to exceed two hundred fifty dollars ($250) per mile within the district.
(d)
The alternative assessments under this section shall be in lieu of assessments required by other laws under which the levee district is established and operates.
Added by Act 2013, No. 570,§ 1, eff. 8/16/2013.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-101 - Title

This chapter may be referred to and cited as the "Public Facilities Boards Act."
Acts 1975, No. 142, § 1; A.S.A. 1947, § 20-1701.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-104 - Provisions supplemental and controlling

(a)
This chapter shall be deemed to provide an additional and alternative method for the doing of the things authorized thereby and shall be regarded as supplemental and additional to powers conferred by other laws.
(b)
The construction of facilities for public facilities projects by or on behalf of a public facilities board under the provisions of this chapter need not comply with the requirements of any other law applicable to the construction of public works or facilities.
(c)
Notwithstanding any other provisions of state law or ordinance of any municipality or county to the contrary, except as otherwise expressly provided in this chapter, none of the powers granted to a board under the provisions of this chapter shall be subject to the supervision or regulation or require the approval or consent of the state, or of any municipality, county, or political subdivision of the state, or of any commission, board, body, bureau, official, or agency of the state or any municipality, county, or political subdivision.
Acts 1975, No. 142, § 19; A.S.A. 1947, § 20-1719.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-105 - Construction

This chapter, being necessary for the welfare of the state and its inhabitants, shall be liberally construed to effect the purposes of it.
Acts 1975, No. 142, § 20; A.S.A. 1947, § 20-1720.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-107 - Creating ordinance - Authority

(a)
Each public facilities board shall be created by ordinance of the governing body. The ordinance:
(1)
Shall give the board a name which:
(A)
Shall include the name of the creating municipality or county;
(B)
Shall be descriptive of the powers granted to the board; and
(C)
Shall be distinctive from the name given to any other board created by the municipality or county;
(2)
(A)
Shall specify the powers granted to the board; and
(B)
May place specific limitations on the exercise of the powers granted, including limitations on the board's area of operations, the use of public facilities projects of the board, and the board's authority to issue bonds.
(b)
Unless limited by the creating ordinance, each board created by a municipality shall be authorized to accomplish public facilities projects within or near or partly within and partly near the municipality. Each board created by a county shall be authorized to accomplish public facilities projects within or partly within and partly without the county.
Acts 1975, No. 142, § 5; A.S.A. 1947, § 20-1705.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-109 - Officers - Executive director

(a)
(1)
The members of each public facilities board shall meet and organize by electing one (1) of their number as chairman, one (1) as vice chairman, one (1) as secretary, and one as treasurer, and such officers shall be elected annually thereafter in like manner.
(2)
The duties of secretary and treasurer may be performed by the same member.
(b)
The board may also appoint an executive director who shall serve at the pleasure of the board and receive such compensation as shall be fixed by the board.
Acts 1975, No. 142, § 6; A.S.A. 1947, § 20-1706; Acts 1991, No. 279, § 2.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-110 - Meetings - Records

(a)
(1)
Each public facilities board shall meet upon the call of its chairman, or a majority of its members, and at such times as may be specified in its bylaws for regular meetings. A majority of its members shall constitute a quorum for the transaction of business.
(2)
The affirmative vote of a majority of the members present at a meeting of the board shall be necessary for any action taken by the board.
(3)
Any action taken by the board may be authorized by resolution, and such resolution shall take effect immediately unless a later effective date is specified in the resolution.
(4)
No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the board.
(b)
(1)
The secretary of the board shall keep a record of the proceedings of the board and shall be custodian of all books, documents, and papers filed with the board and of the minute book or journal of the board and of its official seal.
(2)
The secretary may cause copies to be made of all minutes and other records and documents of the board. He may give certificates under the official seal of the board to the effect that the copies are true copies, and all persons dealing with the board may rely upon the certificates.
(3)
County public facilities boards located in counties having a population of one hundred fifty thousand (150,000) or more persons according to the most recent federal decennial census shall preserve and maintain their records and documents at such locations and in such manner as prescribed by ordinance of the municipality or county which created the boards.
Acts 1975, No. 142, § 6; A.S.A. 1947, § 20-1706; Acts 1992 (1st Ex. Sess.), No. 26, § 1; 1992 (1st Ex. Sess.), No. 34, § 1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-112 - Acquiring and transferring facilities

(a)
Any municipality or county may acquire facilities for a public facilities project, or any portion thereof, including a project site, by gift, purchase, lease, or condemnation, and may transfer any such facilities to a public facilities board created by the municipality or county by sale, lease, or gift.
(b)
Transfer may be authorized by ordinance of the governing body without regard to the requirements, restrictions, limitations, or other provisions contained in any other law.
(c)
Public facilities boards which operate water works facilities may exercise the power of eminent domain in accordance with the procedures prescribed by §
18-15-201
et seq.
(d)
A county public facilities board may transfer land to the Arkansas State Game and Fish Commission with or without compensation, provided that the Arkansas State Game and Fish Commission agrees to develop a wildlife management area or to construct, stock, and maintain a public fishing lake thereon.
Acts 1975, No. 142, § 17; A.S.A. 1947, § 20-1717; Acts 1991, No. 279, § 3; 1991, No. 1091, § 6.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-113 - Postsecondary education or occupational training facilities

Any public facilities board organized under the provisions of this chapter is authorized and empowered to include in the public facilities projects granted to the board, facilities for postsecondary education and occupational training programs, unless the ordinance creating the board placed specific limitations on the exercise of the powers granted or, from and after the passage of this section, the governing board limits by ordinance the public facilities projects in which the board is empowered to accomplish.
Acts 1981, No. 528, § 4; A.S.A. 1947, § 20-1704.1.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-114 - Tax exemption of properties

It is declared that each public facilities board created pursuant to this chapter will be performing public functions and will be a public instrumentality of the municipality or county creating the board. Accordingly, all properties at any time owned by the board and the income therefrom shall be exempt from all taxation in the State of Arkansas.
Acts 1975, No. 142, § 14; A.S.A. 1947, § 20-1714.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-115 - Use of funds and revenue - Bonds

(a)
Public facilities boards are authorized to use any available funds and revenues for the accomplishment of all or a portion of public facilities projects and may issue bonds, as authorized by this chapter, for the accomplishment of all or a portion of public facilities projects, either alone or together with other available funds and revenues.
(b)
Bonds may be issued in principal amounts as shall be sufficient to pay the costs of issuing bonds, the amount necessary for a reserve, if deemed desirable, the amount necessary to provide for debt service until revenues for the payment thereof are available, the amount necessary to acquire a contract providing for payments to the board at a rate or rates at least sufficient to provide for, alone or with any other revenues that may be pledged, debt service on the bonds, if deemed desirable, and to pay any other costs and expenditures of whatever nature incidental to the accomplishment of all or a portion of the public facilities project involved and the placing of it in operation.
(c)
Each county public facilities board in a county having a population of one hundred fifty thousand (150,000) or more according to the most recent federal decennial census and each public facilities board established by a municipality having a population of more than one hundred thousand (100,000) according to the most recent federal decennial census, regardless of where located, shall annually contract with a certified public accountant to perform an audit of the board's revenues which are not pledged to outstanding bonded indebtedness. The board shall furnish a copy of the audit report to the governing body of the municipality or county which created the board and the board shall make the audit report available to the public for inspection under the Freedom of Information Act, §
25-19-101
et seq.
Acts 1975, No. 142, § 8; A.S.A. 1947, § 20-1708; Acts 1987, No. 47, § 2; 1992 (1st Ex. Sess.), No. 26, § 4; 1992 (1st Ex. Sess.), No. 34, § 4.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-117 - Refunding bonds

(a)
Bonds may be issued for the purpose of refunding any obligations issued under this chapter. Such refunding bonds may be combined with bonds issued under the provisions of §
14-137-116
into a single issue.
(b)
When bonds are issued under this section for refunding purposes, the bonds may either be sold or delivered in exchange for the outstanding obligations. If sold, the proceeds may be either applied to the payment of the obligations refunded or deposited in escrow for the retirement thereof either at maturity or upon any authorized redemption date.
(c)
(1)
All bonds issued under this section shall in all respects be authorized, issued, and secured in the manner provided for other bonds issued under this chapter and shall have all the attributes of such bonds.
(2)
The resolution under which the refunding bonds are issued may provide that any of the refunding bonds shall have the same priority of lien on the revenues pledged for their payment as was enjoyed by the obligations refunded thereby.
Acts 1975, No. 142, § 11; A.S.A. 1947, § 20-1711.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-118 - Investment of public funds in bonds

Any municipality, or any board, commission, or other authority duly established by ordinance of any municipality, or the boards of trustees, respectively, of the firemen's relief and pension fund and the policemen's pension and relief fund of any municipality, or the board of trustees of any retirement system created by the General Assembly of the State of Arkansas, may, in its discretion, invest any of its funds not immediately needed for its purposes in bonds issued under the provisions of this chapter. Bonds issued under the provisions of this chapter shall be eligible to secure the deposit of public funds.
Acts 1975, No. 142, § 16; A.S.A. 1947, § 20-1716.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-119 - Bonds - Tax exemption

Bonds issued under this chapter and the income therefrom shall be exempt from all state, county, and municipal taxes. This exemption includes income and estate taxes.
Acts 1975, No. 142, § 15; A.S.A. 1947, § 20-1715.
Arkansas Code of 1987 (2023) › Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706) › Subtitle 8 - PUBLIC FACILITIES GENERALLY (§§ 14-137-101 — 14-144-318) › Chapter 137 - PUBLIC FACILITIES BOARDS (§§ 14-137-101 — 14-137-123) › Section 14-137-120 - Obligations on bonds

(a)
It shall be plainly stated on the face of each bond that it has been issued under the provisions of this chapter, that the bonds are obligations only of the public facilities board, and that in no event shall they constitute an indebtedness for which the faith and credit of the creating municipality or county or any of its revenues are pledged.
(b)
No member of the board shall be personally liable on the bonds or for any damages sustained by anyone in connection with any contracts entered into in carrying out the purpose and intent of this chapter unless he shall have acted with a corrupt intent.
(c)
The principal of and interest on the bonds shall be payable from:
(1)
Revenues derived from the public facilities project acquired, constructed, reconstructed, equipped, extended, or improved, in whole or in part, with the proceeds of the bonds;
(2)
Obligations of:
(A)
The owners of public facilities projects; or
(B)
Any person with whom the proceeds of the bonds, or a portion thereof, are invested by contract or otherwise;
(3)
Any other funds or sources of funds of the board specifically pledged and which are set aside as a special fund or source, other than taxes or assessments for local improvements, for the purpose of paying the principal of and interest on the bonds; or
(4)
Any combination of subdivisions (1), (2), and (3) of this subsection.
(d)
The board is authorized to pledge those revenues, obligations, other special funds or sources to pay the principal of and interest on the bonds.
Acts 1975, No. 142, § 10; 1977, No. 446, § 4; A.S.A. 1947, § 20-1710; Acts 1987, No. 47, § 4.