§ 20-17-1118. Fee of collector and county clerk
In collecting annual benefit assessments in any district created under this subchapter, the collector of taxes in any county shall deduct one percent (1%) of the annual benefit assessments or taxes so collected, and retain one-half of one percent (0.5%) as the fee of the collector for collecting the assessments or taxes and pay over […]
§ 20-17-1106. Board of commissioners — Proceedings — Officers — Employees — Selection of depository
(a) (1) Within thirty (30) days after their appointment, the commissioners shall take and file their oaths of office with the county clerk, in which they shall swear to support the United States Constitution and the Arkansas Constitution, to faithfully discharge their duties as commissioners, and that they will not be interested, directly or indirectly, […]
§ 20-17-1107. Board of commissioners — Liability
No member of the board of commissioners shall be liable for any damages unless it shall be made to appear that he or she had acted with a corrupt and malicious intent.
§ 20-17-1108. Formation of plans — Assessors and assessments generally
(a) Upon the qualification of the commissioners, they shall form plans for the improvements they intend to make and the property and equipment they intend to purchase. (b) (1) The commissioners shall thereupon appoint three (3) assessors to assess the annual benefits which will accrue to the real property within the district from making the […]
§ 20-17-1109. Assessment — Notice and hearings
(a) The assessment shall be filed with the county clerk of the county, and the secretary of the board of commissioners shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. This notice may […]
§ 20-17-1110. Assessment — Annual reassessment
(a) The commissioners shall one (1) time a year order the assessors to reassess the annual benefits of the district, provided there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the district making it necessary to have the annual benefits revised. (b) Whereupon, it shall […]
§ 20-17-1111. Assessment — Order — Lien
(a) The board of commissioners of the district shall at the time that the annual benefit assessment is equalized or at any time thereafter enter upon its records an order, which shall have all the force of a judgment, provided that there shall be assessed upon the real property of the district and collected annually […]
§ 20-17-1112. Assessment — Filing and collection
(a) The original assessment record or any reassessment record shall be filed with the county clerk, whose duty it shall be to extend the annual benefit assessment annually upon the tax books of the county until the district is dissolved. (b) It shall then be the duty of the collector to collect each year the […]
§ 20-17-1113. Assessment — Time for payment — Failure to pay — Redemption
(a) (1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year. (2) If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at maturity, the collector shall not embrace the […]
§ 20-17-1114. Expenditures — Public proceedings and transactions — Filing of report
(a) The depository shall pay out no money except under the order of the board of commissioners and upon a voucher check signed by at least two (2) of the commissioners. Every voucher check shall state upon its face to whom payable, the amount, and the purpose for which it is used. All voucher checks […]