(a) Suits for collection shall be conducted in the name of the drainage district, and in accordance with the practice and proceedings of chancery courts in this state, except as otherwise provided in this chapter, and neither attorneys ad litem nor guardians ad litem, nor any of the provisions of § 16-65-403 shall be required.
(b) The suits may be disposed of on oral testimony, as in ordinary suits at law.
(c) This law shall be liberally construed to give to the assessment and tax lists the effect of bona fide mortgage for a valuable consideration, and a first lien upon the lands, railroads, and tramroads, as against all persons having an interest therein.
(d) In such suits it shall be sufficient to allege generally and briefly the organization of the district and the nonpayment of the taxes, setting forth the description of the lands proceeded against, and the amount chargeable to each tract, with prayer for foreclosure.
(e) No informality or irregularity in holding any of the meetings provided for herein, in valuation, in assessment of the lands, or in the name of the owners, or the number of acres therein shall be a valid defense to the action.
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