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14-88-603. Procedures and final report.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-88-603. Procedures and final report.
(a) The commissioners on the board of a municipal improvement district shall execute a deed in favor of the city conveying all real estate as to which it holds title and shall turn over to the city clerk a list of all lands which have not been sold to the district, but which are delinquent for nonpayment of taxes, and shall pay to the city all funds which it has on hand.
(b) The commissioners shall then file with the city or town council a final report bringing up to date its receipts and disbursements since the last annual report filed by it in compliance with § 14-89-1102.
(c) The city or town council shall examine and readjust the annual report as set out in § 14-89-1103.
(d) If the city or town council approves the report, the commissioners shall stand discharged from their duties in such capacity, and thereafter the city or town collector shall handle the collection of all delinquent taxes due the districts.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-88-603
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:14-88-603
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4a5160e8896389066b913c731c646489752d22c709813339545b7ecfa59d7986
Source location: content.xml paragraph 22676
Stored source content
14-88-603. Procedures and final report.
(a) The commissioners on the board of a municipal improvement district shall execute a deed in favor of the city conveying all real estate as to which it holds title and shall turn over to the city clerk a list of all lands which have not been sold to the district, but which are delinquent for nonpayment of taxes, and shall pay to the city all funds which it has on hand.
(b) The commissioners shall then file with the city or town council a final report bringing up to date its receipts and disbursements since the last annual report filed by it in compliance with § 14-89-1102.
(c) The city or town council shall examine and readjust the annual report as set out in § 14-89-1103.
(d) If the city or town council approves the report, the commissioners shall stand discharged from their duties in such capacity, and thereafter the city or town collector shall handle the collection of all delinquent taxes due the districts.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-89-1102. Filing requirement.
(a)(1) Annually on or before March 1, all municipal boards of improvement created under § 14-88-212 shall file a settlement with the clerk of the city or town in which the improvements shall have been ordered showing all collections and money received and paid out, with proper vouchers for all payments.
(2) The settlement may be included with the report required by § 14-86-2102.
(b) The settlement shall lie over for one (1) month for examination and adjustment, during which time any taxpayer of the district may file exceptions to the settlement.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-89-1102
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 14-89-1102. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-89-1103. Examination and adjustments.
(a) Whether any exceptions are filed or not, the city or town council shall proceed to examine the settlements and shall disallow any and all unjust charges and credits, if there are any.
(b)(1) The council shall readjust the settlement wherever an improper item may be included in it.
(2) The adjustment shall be finally subject to reexamination in a court of chancery for error or mistake upon suit brought by the board or by any taxpayer of the district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-89-1103
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 14-89-1103. This identifies an authority to review, not proof of applicability.