Browse Arkansas Code titles and sections
14-120-226. Tax levy by board to satisfy certain obligations.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-226. Tax levy by board to satisfy certain obligations.
(a) The board of directors of any levee district, drainage district, or levee and drainage district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value, or betterment, estimated to accrue, and which will accrue, to lands, town lots, blocks, railroads, and tramroads, telegraph and telephone lines, and electric power lines, and all other real property lying within the boundaries of any such district, by reason of the construction and perpetual maintenance and operation of the flood control and drainage works provided for in any projects heretofore adopted and authorized or any projects which may be hereafter adopted and authorized, for the purpose of enabling the district to comply with the provisions of any contract or agreement that it may make with the United States of America, the Secretary of the Army, the Chief of Engineers of the United States Army, or any other federal agency under which it may obligate itself:
(1) To provide, without cost to the United States, all lands, easements, and rights-of-way necessary for the construction of any adopted and authorized project;
(2) To hold and save the United States free from damages due to the construction of such flood control and drainage works; and
(3) To maintain and operate such flood control and drainage works, after completion, in accordance with regulations prescribed by the Secretary of the Army; and
(4) To perform any and all other requirements which may be imposed on it with respect to the construction of such flood control and drainage works and the perpetual maintenance and operation of those works.
(b) The tax to be so annually levied on the increased value, or betterment,
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-226
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-120-226
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 59f66fa82f7e72b216e7e25aa76f5a0a2585eb01a2260bcdbc70948f6d698666
Source location: content.xml paragraph 29676
Stored source content
14-120-226. Tax levy by board to satisfy certain obligations.
(a) The board of directors of any levee district, drainage district, or levee and drainage district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value, or betterment, estimated to accrue, and which will accrue, to lands, town lots, blocks, railroads, and tramroads, telegraph and telephone lines, and electric power lines, and all other real property lying within the boundaries of any such district, by reason of the construction and perpetual maintenance and operation of the flood control and drainage works provided for in any projects heretofore adopted and authorized or any projects which may be hereafter adopted and authorized, for the purpose of enabling the district to comply with the provisions of any contract or agreement that it may make with the United States of America, the Secretary of the Army, the Chief of Engineers of the United States Army, or any other federal agency under which it may obligate itself:
(1) To provide, without cost to the United States, all lands, easements, and rights-of-way necessary for the construction of any adopted and authorized project;
(2) To hold and save the United States free from damages due to the construction of such flood control and drainage works; and
(3) To maintain and operate such flood control and drainage works, after completion, in accordance with regulations prescribed by the Secretary of the Army; and
(4) To perform any and all other requirements which may be imposed on it with respect to the construction of such flood control and drainage works and the perpetual maintenance and operation of those works.
(b) The tax to be so annually levied on the increased value, or betterment, shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under the provisions of §§ 14-120-223 and 14-120-224 not to exceed twenty-five cents (25¢) per acre on rural lands.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-223. Assessment — Time, certification, and filing.
(a) The assessors shall make their assessment in their respective counties at the time they may be directed to do so by the board of directors of the levee district, drainage district, or levee and drainage district.
(b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-223
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-120-223. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-224. Board of assessment and equalization.
(a) When the assessments for each county shall have been filed, the president of the district shall call a meeting of the assessors, to be held at the office of the domicile of the district, to sit as a board of assessment and equalization.
(b) Thereupon, the president of the board of directors of the district shall cause a notice of the time and place of the meeting to be published once a week for two (2) consecutive weeks in a newspaper in each county which, or a part of which, is embraced in the levee district, calling on all the land, lot, and other property owners, railroad owners, telegraph, telephone, and electric power line owners, or other property owners who should deem themselves aggrieved by reason of the assessment, to appear, on the day named for the holding of the meeting of the board of assessment and equalization, and present their grievances, to the end that any wrongful or erroneous assessment may be corrected.
(c) After the notice shall have been given, the board of assessment and equalization shall meet at the office of the board of directors at the domicile of the district on the day mentioned in the notice.
(d) They shall select one (1) of their members as a chairman and another as secretary.
(e) A stenographer shall take and transcribe all testimony introduced before the board.
(f) A true and perfect record of its proceedings shall be made and filed as a public record in the office of the district.
(g) They shall hear complaints of property owners who deem themselves aggrieved and shall adjust any errors or wrongful assessments complained of.
(h) They shall compare and equalize their assessments and correct the assessment rolls to conform to the equalization.
(i) Their assessment
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-224
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-120-224. This identifies an authority to review, not proof of applicability.