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14-120-227. Alternative method of assessment — Reassessment — Vacancies on board.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-227. Alternative method of assessment — Reassessment — Vacancies on board.
(a) Any levee district, drainage district, or levee and drainage district in this state, lying in one (1) or more counties which may hereafter avail itself of the benefits and the power and authority conferred by this subchapter, at its election and in the alternative, may have an assessment of benefits made in the manner provided in the law under which it operates. The tax on such assessment of benefits shall be levied in the manner and by the means provided in the law under which it operates, notwithstanding the provisions of §§ 14-120-221 — 14-120-226, and 14-120-228 — 14-120-235 directing:
(1) The manner and method of making the assessment of benefits estimated to accrue to the lands, town lots, blocks, railroads, and tramroads, telegraph and telephone lines, and electric power lines, and other real property situate within the boundaries of the district;
(2) The levy of the annual tax on the assessment of benefits; and
(3) The method of providing for the collection and enforcement of payment thereof.
(b) In any levee district, drainage district, or levee and drainage district, which may hereafter adopt the alternative method provided in this section, the amount of interest which will accrue on bonds authorized to be issued by the district shall be included and added to the tax, but the interest to accrue on account of the issuing of those bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses and cost of making the improvements are or are not equal to or in excess of the benefits assessed.
(c) The landowners in any district which may adopt the alternative method provided in this section shall have the privilege of payin
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-227
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.
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Stable record: arkansas_code:legal_authorities:14-120-227
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 829007a06526529002aa111ac9bcb301ab53b80bf3a2f7da8e7326760df08675
Source location: content.xml paragraph 29686
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14-120-227. Alternative method of assessment — Reassessment — Vacancies on board.
(a) Any levee district, drainage district, or levee and drainage district in this state, lying in one (1) or more counties which may hereafter avail itself of the benefits and the power and authority conferred by this subchapter, at its election and in the alternative, may have an assessment of benefits made in the manner provided in the law under which it operates. The tax on such assessment of benefits shall be levied in the manner and by the means provided in the law under which it operates, notwithstanding the provisions of §§ 14-120-221 — 14-120-226, and 14-120-228 — 14-120-235 directing:
(1) The manner and method of making the assessment of benefits estimated to accrue to the lands, town lots, blocks, railroads, and tramroads, telegraph and telephone lines, and electric power lines, and other real property situate within the boundaries of the district;
(2) The levy of the annual tax on the assessment of benefits; and
(3) The method of providing for the collection and enforcement of payment thereof.
(b) In any levee district, drainage district, or levee and drainage district, which may hereafter adopt the alternative method provided in this section, the amount of interest which will accrue on bonds authorized to be issued by the district shall be included and added to the tax, but the interest to accrue on account of the issuing of those bonds shall not be construed as a part of the cost of construction in determining whether or not the expenses and cost of making the improvements are or are not equal to or in excess of the benefits assessed.
(c) The landowners in any district which may adopt the alternative method provided in this section shall have the privilege of paying their assessments of benefits in full within thirty (30) days after the assessment becomes final. But all such assessments shall be made payable in installments, so that not more than twenty-five percent (25%) shall be collectible in any one (1) year against the wishes of the landowner. In the event that any landowner avails himself of this indulgence, the deferred installments of the assessed benefits shall bear interest at the rate of six percent (6%) per annum and shall be payable only in installments as levied.
(d) The levy of the assessment may be made by way of proportional amounts of the total assessed benefits, and interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest.
(e) A reassessment of benefits may be made in any district which may adopt the alternative method provided in this section not more often than once a year, and the reassessment shall be made by the commissioners, directors, or assessors, respectively, of the districts as was authorized for the original assessment. The reassessment shall be made in the same form, after the same notice, hearing, and right of appeal as were provided for the original assessment, and with the same time limitation on right of appeal and suits attacking the assessment of benefits as provided for the original assessment of benefits, and installments thereof levied, extended, and collected at the same time, in the same manner, by the same officers, and with the same lien and penalties for delinquencies as were provided for the original assessment.
(f) If in any such district the original assessment of benefits was made by assessors, the board of directors or commissioners of the district shall have the power to fill any vacancies in the board of assessors, or, if in any such district the power of the board of assessors was exhausted on making the original assessment, the board of commissioners or directors of that district shall have the power to appoint a new board of assessors composed of the same number and with the same qualifications as the original board. The new board shall have all powers to make the reassessments herein provided for as were conferred on the original board of assessors.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-221. Board of assessors.
The duly constituted board of assessors of the levee district or drainage district, or levee and drainage district in which the flood control and drainage works may be constructed, which contains within its boundaries lands lying in more than one (1) county and which may hereafter desire to avail itself of the powers and authority and benefits conferred by this subchapter, shall constitute a board of assessors for the purpose of ascertaining, determining, and fixing the increase in value, or betterment, which will annually accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and all other real property situated within the boundaries of the district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-221
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 14-120-221. This identifies an authority to review, not proof of applicability.
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. The source passage cites 14-120-226. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-228. Collectors.
(a) The qualified and acting tax collectors of the levee district, drainage district, or levee and drainage districts which may hereafter avail themselves of the powers, authority, and benefits conferred by this subchapter, are charged with the duty of collecting the annual taxes levied under the provisions of this subchapter.
(b) The collector shall collect the tax herein provided to be levied at the same time and in the same manner as other taxes levied by and for the particular district are collected and shall receive compensation therefor as the board of directors of the district may provide.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-228
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 14-120-228. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-235. Redemption of property — Vacation of decree.
Notwithstanding the provisions of § 14-120-234, the owner of any lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property sold in the manner provided in this subchapter may redeem the property within two (2) years after the date of the sale. Furthermore, the owner of the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, at any time within three (3) years after the rendition of the final decree, may file his petition in the same court alleging the payment of the taxes on the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for the years for which they were sold. Upon the establishment of that fact, the court shall vacate and set aside the decree and the deed issued by the commissioner thereunder as to those lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property lying within the boundaries of the district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-235
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 14-120-235. This identifies an authority to review, not proof of applicability.