Browse Arkansas Code titles and sections
14-121-902. Treasurers to keep separate account with drainage district.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-902. Treasurers to keep separate account with drainage district.
The county treasurers of this state shall keep upon their books a separate account with each public drainage district of their county, and no money collected under the provisions of § 14-121-901 shall be paid out only for the purpose of keeping clean the particular public ditch for which it was collected.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-902
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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Record provenance
Stable record: arkansas_code:legal_authorities:14-121-902
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b36315ab63560a961104148eb69294f1acd78c48d31e4e1414b3334ea55ccced
Source location: content.xml paragraph 31922
Stored source content
14-121-902. Treasurers to keep separate account with drainage district.
The county treasurers of this state shall keep upon their books a separate account with each public drainage district of their county, and no money collected under the provisions of § 14-121-901 shall be paid out only for the purpose of keeping clean the particular public ditch for which it was collected.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-901. Board.
For the purpose of keeping a small cash fund on hand with which to clean out the public drains of this state, the county judge, county clerk, and sheriff of each county of this state wherein are located any public drains shall be and compose a board, of which the county judge shall be president and the county clerk shall be secretary, whose duty it shall be to ascertain the amount necessary to keep each public drain in their respective counties clean for the next ensuing year and certify the amount to the several quorum courts of the counties at the regular sessions of the courts for the levying of other taxes. It shall then be the duty of the levying court to levy the amount so certified as other taxes are levied, which amount so levied shall be by the county clerk extended as taxes against the lands assessed for the construction of each public drain in the same proportion as the land was originally assessed for the construction of the ditch, and when extended the amount shall be a lien upon the land. The land shall be subject to sale for the nonpayment of the incidental ditch tax and be sold in default of the payment of the tax as in cases of other delinquent taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-901
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 14-121-901. This identifies an authority to review, not proof of applicability.