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14-90-802. Form of ordinance.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-802. Form of ordinance.
The ordinance referred to in § 14-90-801 may be in substantially the following form:
“Whereas, a majority in value of the property holders owning property adjoining the locality to be affected and situated in District No. organized for the purpose of have petitioned the governing body of the city (or town) of for the construction of said improvement, and that the cost thereof shall be assessed upon the real property of said district according to the benefits received; and “Whereas, said benefits received by each and every block, lot, and parcel of real property situated in said district equals or exceeds the local assessment thereon; and “Whereas, the estimated cost of said improvement is Dollars: “Therefore, it is now ordained by the governing body of the city (or town) of , that said several blocks, lots, and parcels of real property in said district be assessed according to the assessment list for said improvement district as the same now remains in the office of the recorder or city clerk, and that percent of the assessment of each of said blocks, lots, and parcels shall be collected by the County Collector on or before the day of , and percent of the assessment shall be collected with the first installment of general taxes becoming due more than five (5) months thereafter, and annually thereafter, with the first installment of general taxes until the whole of said local assessment shall be paid.”
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Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-802
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:14-90-802
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bb9b050f3a30c6f3d860a34adacc8670098ab6eb70e93a18a8bd6bb081f9f1f1
Source location: content.xml paragraph 23681
Stored source content
14-90-802. Form of ordinance.
The ordinance referred to in § 14-90-801 may be in substantially the following form:
“Whereas, a majority in value of the property holders owning property adjoining the locality to be affected and situated in District No. organized for the purpose of have petitioned the governing body of the city (or town) of for the construction of said improvement, and that the cost thereof shall be assessed upon the real property of said district according to the benefits received; and “Whereas, said benefits received by each and every block, lot, and parcel of real property situated in said district equals or exceeds the local assessment thereon; and “Whereas, the estimated cost of said improvement is Dollars: “Therefore, it is now ordained by the governing body of the city (or town) of , that said several blocks, lots, and parcels of real property in said district be assessed according to the assessment list for said improvement district as the same now remains in the office of the recorder or city clerk, and that percent of the assessment of each of said blocks, lots, and parcels shall be collected by the County Collector on or before the day of , and percent of the assessment shall be collected with the first installment of general taxes becoming due more than five (5) months thereafter, and annually thereafter, with the first installment of general taxes until the whole of said local assessment shall be paid.”
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-801. Ordinance providing for installments.
(a) It shall be provided, by ordinance, that the municipal improvement district assessment of benefits shall be paid in successive annual installments so that the tax levied in any one (1) year shall not exceed twenty-five percent (25%) of the assessed benefits accruing to real property.
(b)(1) The ordinance shall provide that the first annual installment shall be collected by the county tax collector on the date fixed in the ordinance, and the second and subsequent annual installments shall be paid thereafter with the first installment of general taxes beginning with the installment of general taxes becoming due more than five (5) months after the date fixed in the ordinance.
(2) The municipality may provide in the ordinance that, after payment of the initial installment, the annual assessment of benefits may be paid in quarterly installments along with the quarterly installments of ad valorem taxes at the election of the taxpayer.
(c) The ordinance may provide that the collection of the annual installment shall be suspended, in whole or in part, for any year upon the filing with the collector, by December 1 of the preceding year, by the commissioners of the district of a certificate reciting the amount of funds available to meet the debt service requirements of the bonds of the district and, if necessary to provide additional funds sufficient therefor, certifying the percentage of the next annual installment on the amount of benefits necessary to be collected.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-801
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 14-90-801. This identifies an authority to review, not proof of applicability.