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14-89-1402. Filing required.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-89-1402. Filing required.
(a)(1)(A) All improvement districts in any city or incorporated town in this state established for the purpose of making improvements for municipal purposes shall file an annual financial report with the city clerk or recorder of the city or town on or before March 1 of each year, covering the financial affairs of the districts for the preceding year.
(B) The filing under subdivision (a)(1)(A) of this section shall include without limitation a complete itemization of revenues and expenditures and status of district projects.
(2) All improvement districts in any city or incorporated town in this state established for the purpose of providing electric utility services for municipal purposes shall file an annual financial report with the city clerk or recorder of the city or town on or before June 1 of each year, covering the financial affairs of the districts for the preceding year.
(3) The annual financial report may be included with the report required by § 14-86-2102.
(b) The annual financial report shall be certified and filed as provided in this section by the commissioners of each district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-89-1402
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:14-89-1402
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c25149c43f203b2a93adb52c6918d27c6a56f7533743d0285681788d73630a7d
Source location: content.xml paragraph 23200
Stored source content
14-89-1402. Filing required.
(a)(1)(A) All improvement districts in any city or incorporated town in this state established for the purpose of making improvements for municipal purposes shall file an annual financial report with the city clerk or recorder of the city or town on or before March 1 of each year, covering the financial affairs of the districts for the preceding year.
(B) The filing under subdivision (a)(1)(A) of this section shall include without limitation a complete itemization of revenues and expenditures and status of district projects.
(2) All improvement districts in any city or incorporated town in this state established for the purpose of providing electric utility services for municipal purposes shall file an annual financial report with the city clerk or recorder of the city or town on or before June 1 of each year, covering the financial affairs of the districts for the preceding year.
(3) The annual financial report may be included with the report required by § 14-86-2102.
(b) The annual financial report shall be certified and filed as provided in this section by the commissioners of each district.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-86-2102. Annual improvement district or protection district filing.
(a) By March 1 of each year or upon the creation of an improvement district or protection district, an improvement district or protection district that uses or intends to use the county collector for collection of improvement district assessments or protection district assessments shall:
(1)(A) File an annual report with the county clerk in any county in which a portion of the improvement district or protection district is located.
(B) The annual report shall be available for inspection and copying by assessed landowners in the district.
(C) The county clerk shall not charge any costs or fees for filing the annual report.
(D) The improvement district or protection district shall deliver a filed copy of the annual report to the county collector within five (5) days of filing; and
(2) The annual report shall contain the following information as of December 31 of the current calendar year:
(A) Identification of the primary statute under which the improvement district or protection district was formed;
(B) A general statement of the purpose of the improvement district or protection district;
(C) A list of contracts, identity of the parties to the contracts, and obligations of the improvement district or protection district;
(D)(i) Any indebtedness, including bonded indebtedness, and the reason for the indebtedness.
(ii) The stated payout or maturity date of the indebtedness, if any, shall be included.
(iii) The total existing delinquent assessments and the party responsible for the collection;
(E) Identification of the improvement district or protection district commissioners and contact information;
(F) The date, time, and location for any scheduled meeting of the improvement
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-86-2102
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 14-86-2102. This identifies an authority to review, not proof of applicability.