(a) The board of directors of the district shall file its complaint, setting out the list of delinquent lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, each being set opposite the name of the supposed owner and followed by the total amount of taxes and penalty due upon each separate tract thereof.
(b) Thereupon, the clerk of the court shall cause to be published a notice containing the list of lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, with the names of the supposed owners and amounts due, in a weekly newspaper published in the county for four (4) weekly insertions prior to any day of the next term of the chancery court. The notice shall call upon the supposed owners named in the complaint, and all other persons claiming any interest whatever in the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property, to appear and show cause why a decree should not be rendered condemning the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, electric power lines, and other real property for sale for the delinquent taxes, interest, penalty, and costs.
(c) The notice may be in the following form:
(d) The published notice may conclude in the following form:
“Board of Directors, District, vs. “Certain Lands. “Any and all persons or corporations having or claiming an interest in any of the following described lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, and electric power lines are hereby notified that suit is pending in the Chancery Court of County, Arkansas, to enforce the collection of certain levee taxes on the subjoined list of lands, together with the amounts severally due upon each, to wit:”
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Then shall follow a descriptive list of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property and amounts thereon respectively as aforesaid.
“All persons and corporations interested in said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property, are notified that they are required by law to appear and make defense to said suit or the same will be taken for confessed and judgment final will be entered directing the sale of said lands, town lots, blocks, railroads or tramroads, telegraph and telephone lines, electric power lines, and other real property, and for the purpose of collecting said delinquent levee taxes together with the payment of interest, penalty, and costs allowed by law. “ “Clerk of the Court.”
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Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 120 - Drainage and Levee Improvement Districts Generally
Subchapter 2 - Agreements with United States Generally
§ 14-120-201. Legislative intent
§ 14-120-204. Subchapter cumulative
§ 14-120-205. Conditions precedent to conferring powers on districts — In general
§ 14-120-206. Filing project outline and estimate
§ 14-120-207. Board approval of proposal
§ 14-120-208. Approval election generally
§ 14-120-209. Date of election
§ 14-120-210. Notice of election
§ 14-120-211. Election judges and clerks
§ 14-120-213. Voting — Certification of results
§ 14-120-214. Canvass of results — Judicial review
§ 14-120-215. Majority vote — Payment of expenses
§ 14-120-216. Contract authority
§ 14-120-217. Board authority to acquire land — Condemnation
§ 14-120-218. Conveyance of rights-of-way across state lands
§ 14-120-219. Agreements for construction across highways
§ 14-120-220. Eminent domain by the United States
§ 14-120-221. Board of assessors
§ 14-120-223. Assessment — Time, certification, and filing
§ 14-120-224. Board of assessment and equalization
§ 14-120-225. Chancery court review of assessment
§ 14-120-226. Tax levy by board to satisfy certain obligations
§ 14-120-227. Alternative method of assessment — Reassessment — Vacancies on board
§ 14-120-229. Penalty for delinquency — Enforcement proceedings generally
§ 14-120-230. Filing complaint — Notice
§ 14-120-231. Trial date — Continuance or dismissal
§ 14-120-233. Decree — Sale of real property by commissioner
§ 14-120-234. Execution of deed
§ 14-120-235. Redemption of property — Vacation of decree
§ 14-120-236. Tributary tax fund
§ 14-120-237. Disbursement of funds on vouchers
§ 14-120-238. Authority to borrow money and issue bonds — Purpose
§ 14-120-239. Issuance of bonds — Interest coupons
§ 14-120-240. Lithographing and registration of bonds
§ 14-120-241. Bonds — Sale prohibitions — Penalty
§ 14-120-242. Use of revenues for bond payment — Lien