Arkansas Code
Subchapter 7 - Maintenance of Facilities
§ 14-120-705. Collection and expenditure of tax — Costs

(a) In all proceedings for the imposition and collection of an annual tax upon the real property in the levee or drainage district, the powers and duties of the Attorney General in this respect shall cease when the order of the proper court in the matter has become final.
(b) The actual collection and expenditure of the tax shall be left to the board of directors or commissioners.
(c) If the board fails or refuses to make the collection and expenditure, mandamus proceedings may be instituted, or, in case a district is without representation, the Attorney General may, in the name of the State of Arkansas, petition the proper local court for a receiver for the district to collect and expend the taxes.
(d) The order of the court in all such proceedings shall provide for the payment of the legal costs, including a reasonable fee for the Attorney General, by the defendant district.
(e) The order of the court in imposing an assessment or reassessment of taxes upon the real property in the district shall take into account the costs and expenses.

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