Arkansas Code
Subchapter 4 - District Operation Generally
§ 14-121-422. Procedure for levy of tax — Preliminary expenses — Validation of prior levies

(a) The county court shall, at the same time that the assessment of benefits is filed or any subsequent time when called upon by the commissioners of the district, enter upon its records an order, which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a tax sufficient to pay the estimated cost of the improvement with ten percent (10%) added for unforeseen contingencies.
(b) The tax shall be paid by the owner of the real property in the district, in proportion to the amount of the assessment of benefits thereon, and which is to be paid in annual installments, payable not to exceed twenty-five percent (25%) for any one (1) year, as provided in the order.
(c) The tax so levied shall be a lien upon all the real property in the district from the time the tax is levied by the county court and shall be entitled to preference over all demands, executions, encumbrances, or liens whensoever created. The tax shall continue until the assessment, with penalty and costs that may accrue thereon, shall have been paid.
(d) The remedy against the assessment of taxes shall be by appeal, and the appeal must be taken within twenty (20) days from the time that the assessment has been made by the county court, and on appeal the presumption shall be in favor of the legality of the tax.
(e) Any owner of real property within the district may by mandamus compel compliance by the county court with the terms of this section.
(f) If the commissioners do not deem it to the advantage of the district to proceed immediately with the construction of the improvements upon the filing and confirmation of the assessment of benefits, they may report to the county court the rate of taxation necessary to be levied to pay the preliminary expenses of the district. Thereupon it shall be the duty of the county court to make a levy of taxes upon the real property in the district sufficient to pay the preliminary expenses, with ten percent (10%) added for unforeseen contingencies, which tax shall be extended upon the tax books of the county and collected along with other taxes in the same manner as the taxes levied for construction purposes, as hereinbefore set forth. Where any levy has heretofore been made by the county court or any board of commissioners or directors, for the purpose of winding up the district, the levy is confirmed and ratified, and shall be collected in the manner provided by the law governing the district.
(g) Whenever any district embraces lands in more than one (1) county, the secretary of the board of commissioners shall file with the county clerk of each of the counties in which any land is situated a corrected copy of the order levying the tax, which shall be recorded by the county clerk in the county court records. The county clerk or other officials making up the general tax books from year to year shall annually extend the taxes upon the general tax books during the period provided for by the order, according to the assessment list for the county on file in the county clerk's office.

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