Arkansas Statutes

Chapter 86 - General Provisions

Subchapter 1 - General Provisions
- § 14-86-101 - Ratification of certain actions.
- § 14-86-102 - Mobile homes.
- § 14-86-103 - Reporting.
Subchapter 2 - Petition to Establish Improvement District
- § 14-86-201 - Notice provision required.
Subchapter 3 - Notice on Formation of Improvement District
- § 14-86-301 - Definition.
- § 14-86-302 - Applicability.
- § 14-86-303 - Requirements.
Subchapter 4 - Correcting Defects in Formation of Improvement District
- § 14-86-401 - Construction.
- § 14-86-402 - Proceedings generally.
- § 14-86-403 - Judgment conclusive.
Subchapter 5 - Destruction of Section Corners in Improvement Districts
- § 14-86-501 - Applicability.
- § 14-86-502 - Penalty.
- § 14-86-503 - Duty to perform.
- § 14-86-504 - Location of corners and notes required.
Subchapter 6 - Assessment in Improvement Districts
- § 14-86-601 - Partition among several owners.
- § 14-86-602 - Assessed benefits not reduced.
- § 14-86-603 - State agencies and commissions owning land to pay assessments.
- § 14-86-604 - Exemptions.
- § 14-86-605 - Assessments to be paid from date of implementation -- Applicability.
- § 14-86-606 - Sale or transfer of land.
- § 14-86-607 - Exclusions.
Subchapter 7 - Tax for Preliminary Expenses of Improvement District
- § 14-86-701 - Authority to levy.
- § 14-86-702 - Issuance of bonds.
Subchapter 8 - Collection of Taxes in Improvement Districts
- § 14-86-801 - Collection in levee, drainage, and road districts.
- § 14-86-802 - Collection in municipal, bridge, suburban, and road districts.
- § 14-86-803 - Payment and redemption with district bonds.
Subchapter 9 - Extending Collection of Tax in Improvement District
- § 14-86-901 - Applicability.
- § 14-86-902 - County clerk's commission.
- § 14-86-903 - Additional deputy clerks.
- § 14-86-904 - Tax collector's commission.
- § 14-86-905 - Additional deputy tax collectors.
Subchapter 10 - Collection of Delinquent Improvement District Taxes or Assessments
- § 14-86-1001 - Authority and responsibility generally.
- § 14-86-1002 - Remission of delinquent penalties.
- § 14-86-1003 - Relief from penalties in apportioned assessment.
Subchapter 11 - Delinquent Improvement Taxes and Assessments Generally
- § 14-86-1101 - Definition.
- § 14-86-1102 - Applicability.
- § 14-86-1103 - Lists of delinquent realty.
- § 14-86-1104 - Recording of delinquent list.
- § 14-86-1105 - Redemption of land on delinquent list.
- § 14-86-1106 - Suit for collection of taxes.
Subchapter 12 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 75,000
- § 14-86-1201 - Definitions.
- § 14-86-1202 - Applicability.
- § 14-86-1203 - Penalty -- Damages.
- § 14-86-1204 - Time when taxes delinquent.
- § 14-86-1205 - Lists of delinquent realty.
- § 14-86-1206 - Filing of lists.
- § 14-86-1207 - Redemption of land on delinquent list.
- § 14-86-1208 - Suit for collection of taxes.
Subchapter 13 - Delinquent Improvement Taxes and Assessments in Counties with a Population Exceeding 150,000
- § 14-86-1301 - Applicability.
- § 14-86-1302 - Construction.
- § 14-86-1303 - Redemption of property.
- § 14-86-1304 - Fee for recording abolished.
Subchapter 14 - Notice to Sell Land for Nonpayment of Improvement District Assessment
- § 14-86-1401 - Purpose.
- § 14-86-1402 - Construction.
- § 14-86-1403 - Notice required.
- § 14-86-1404 - Costs of notice.
- § 14-86-1405 - Sale of lands.
Subchapter 15 - Right of Redemption of Delinquent Lands Sold in Improvement Districts
- § 14-86-1501 - Right of purchaser to possession.
- § 14-86-1502 - [Repealed.]
- § 14-86-1503 - Time for redemption in certain districts.
Subchapter 16 - Enforcement of Improvement District Tax Lien When Land Forfeited to State for General Taxes
- § 14-86-1601 - Right of district to enforce.
- § 14-86-1602 - Redemption from state.
- § 14-86-1603 - Rights of purchaser.
Subchapter 17 - Refund of Money in Improvement District Land Sale Forfeiture upon Failure of Title
- § 14-86-1701 - Refund if sale set aside.
- § 14-86-1702 - Amount of refund.
- § 14-86-1703 - Value of items removed.
Subchapter 18 - Bond of Depositories for Improvement Districts
- § 14-86-1801 - Penalty.
- § 14-86-1802 - Deposit requirements.
Subchapter 19 - Surplus Funds in Improvement Districts
- § 14-86-1901 - Disposition of surplus required.
- § 14-86-1902 - Distribution of funds to counties.
- § 14-86-1903 - Right to contest transfer.
Subchapter 20 - Audits in Nonmunicipal Improvement Districts
- § 14-86-2001 - Authority generally.
- § 14-86-2002 - Districts in different counties.
- § 14-86-2003 - Scope of examination.
- § 14-86-2004 - Reports of findings.
- § 14-86-2005 - Payment of expenses generally.
- § 14-86-2006 - Payment by county.
- § 14-86-2007 - Exception.