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14-74-102. Enumeration of taxing agencies and instrumentalities.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-74-102. Enumeration of taxing agencies and instrumentalities.
The taxing agencies and instrumentalities to which this chapter is applicable shall be all those recited in those acts of the United States Congress and that may be recited in any amendment thereof, including the following:
All the taxing agencies or instrumentalities hereinafter named, payable:
(1) Out of assessments or taxes, or both, levied against and constituting liens upon property in any of the taxing agencies or instrumentalities;
(2) Out of property acquired by foreclosure of the assessments or taxes or both;
(3) Out of income derived by the taxing agencies or instrumentalities from the sale of water or power or both, or any combination thereof; or
(4) From any combination of:
(A) Drainage, drainage and levee, levee, reclamation, water, irrigation, or other similar districts, commonly designated as agricultural improvement districts or local improvement districts, organized or created for the purpose of constructing, improving, maintaining, and operating certain improvements or projects devoted chiefly to the improvement of lands therein for agricultural purposes;
(B) Local improvement districts such as sewer, paving, sanitary, or other similar districts, organized or created for the purposes designated by their respective names;
(C) Local improvement districts such as road, highway, or other similar districts, organized or created for the purpose of grading, paving, or otherwise improving public streets, roads, or highways;
(D) Public school districts or public school authorities organized or created for the purpose of constructing, maintaining, and operating public schools or public school facilities;
(E) Local improvement districts such as port, navigation, or other similar
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-74-102
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:14-74-102
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e2e68529bb869d54db9914b515adfba76884c4752f446c8dbd9b936b8d0f7d48
Source location: content.xml paragraph 20265
Stored source content
14-74-102. Enumeration of taxing agencies and instrumentalities.
The taxing agencies and instrumentalities to which this chapter is applicable shall be all those recited in those acts of the United States Congress and that may be recited in any amendment thereof, including the following:
All the taxing agencies or instrumentalities hereinafter named, payable:
(1) Out of assessments or taxes, or both, levied against and constituting liens upon property in any of the taxing agencies or instrumentalities;
(2) Out of property acquired by foreclosure of the assessments or taxes or both;
(3) Out of income derived by the taxing agencies or instrumentalities from the sale of water or power or both, or any combination thereof; or
(4) From any combination of:
(A) Drainage, drainage and levee, levee, reclamation, water, irrigation, or other similar districts, commonly designated as agricultural improvement districts or local improvement districts, organized or created for the purpose of constructing, improving, maintaining, and operating certain improvements or projects devoted chiefly to the improvement of lands therein for agricultural purposes;
(B) Local improvement districts such as sewer, paving, sanitary, or other similar districts, organized or created for the purposes designated by their respective names;
(C) Local improvement districts such as road, highway, or other similar districts, organized or created for the purpose of grading, paving, or otherwise improving public streets, roads, or highways;
(D) Public school districts or public school authorities organized or created for the purpose of constructing, maintaining, and operating public schools or public school facilities;
(E) Local improvement districts such as port, navigation, or other similar districts, organized or created for the purpose of constructing, improving, maintaining, and operating ports and port facilities; or
(F) A city, town, village, borough, township, or other municipality, a receiver of a city, town, village, borough, township, or municipality, or an improvement district of a public utility created under § 14-62-109(c)(5).
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-62-109. Public utilities.
(a) A public utility operating and organized as an improvement district and serving residents of the extinct municipal corporation shall continue in operation.
(b)(1)(A) A public utility operated by the extinct municipal corporation is transferred to the receiver.
(B) Funds held by the extinct municipal corporation in connection with the operation of the public utility are transferred to the receiver, including without limitation customer deposits and debt reserve funds.
(2) The receiver shall continue to:
(A) Operate the public utility;
(B) Collect all fees and taxes due to and all funds associated with the public utility; and
(C) Continue to pay any bonded indebtedness of the public utility.
(3) The transfer of the public utility to the receiver is subject to any liens held on the public utility that existed at the time of the transfer under this chapter, including without limitation mortgages and security interests.
(4) If a public utility is transferred under this section, the Department of Finance and Administration shall continue to collect as provided by law pledged or dedicated sales and use taxes levied for bonded indebtedness of the public utility and remit the collections to the receiver under § 14-62-105(b) until the indebtedness is satisfied.
(c) Within sixty (60) days of the appointment of the receiver under § 14-62-104, the receiver shall publish a notice in a newspaper with general circulation in the county in which the municipal corporation is located that the opportunity for the acquisition of the public utility shall:
(1)(A) Be first extended to an adjacent municipality located within five (5) miles of the extinct municipal corporation, and if a majority of the governing body of the adjacent municipal
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-62-109
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 14-62-109. This identifies an authority to review, not proof of applicability.