In case any land in any drainage or other improvement district is benefited, and for any reason it was not assessed in the original proceedings, or was not assessed to the extent of benefits received or in case any corporation, individual, or other drainage district organized under this or any other general or special act, outside the limits of any district organized or operating under the terms of this act, shall drain land into any ditch belonging to any district formed or operating under the terms of this act, the commissioners of the drainage district shall assess the benefits or the enhanced benefits received by the land, and the proceedings outlined in §§ 14-121-402 — 14-121-405 for assessing benefits to lands not included within the boundaries of the district shall in all matters be conformed with. However, this section and § 14-121-808 shall not operate to interfere with vested rights to natural drainage.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 121 - Drainage Improvement Districts Generally
Subchapter 4 - District Operation Generally
§ 14-121-401. Plans for improvements
§ 14-121-402. Assessment of benefits and damages within district
§ 14-121-403. Assessment of lands outside of district — Hearing — Extension of boundaries
§ 14-121-404. Filing the assessment — Notice
§ 14-121-405. Hearing on complaints — Appeal
§ 14-121-406. Acquiescence to assessment or failure to assess — Effect of demand for assessment
§ 14-121-407. Reassessment of benefits — Appeals
§ 14-121-408. Alteration of plans — Reassessment
§ 14-121-410. Effect of reassessment
§ 14-121-411. Benefits to lands in other districts — Assessments
§ 14-121-412. District continuance — Additional levy
§ 14-121-420. Payment of assessments in drainage districts — Interest
§ 14-121-421. Payment of assessments in improvement districts — Interest
§ 14-121-422. Procedure for levy of tax — Preliminary expenses — Validation of prior levies
§ 14-121-423. Validity of assessment or levy when error appears in description, etc
§ 14-121-424. Insufficiency of tax — Additional levy
§ 14-121-425. Collection of taxes generally — Extension on county tax books
§ 14-121-426. Time for payment of tax — Delinquency
§ 14-121-427. Notice of proceedings for collection of taxes
§ 14-121-428. Trial date — Suit by bondholder
§ 14-121-433. Land subject to improvement district tax lien — Sale and resale
§ 14-121-440. Bonds — Prohibitions
§ 14-121-441. Issuing bonds and evidences of debt to hasten work — Terms of bonds
§ 14-121-442. Security for bonds — Levy and collection of tax — Default in payment of bonds
§ 14-121-443. Tax to pay off bonds issued for preliminary expenses
§ 14-121-444. Issuance of certificates of indebtedness for maintenance — Appeal