(a) Suits shall be conducted in accordance with the practice and proceedings of chancery courts in this state, except as herein otherwise provided, and except:
(1) Neither attorneys for nonresident defendants nor guardians ad litem, nor any provision of § 16-65-403 [repealed] shall be required; and
(2) Suits may be disposed of on oral testimony as in ordinary suits at law; and
(3) This law shall be liberally construed to give the assessment lists the effect of bona fide mortgages for a valuable consideration, and a first lien upon the lands as against all persons having any interest therein.
(b) No informality or irregularity in holding the meetings, or in the description or valuation of the lands, or in the names of the owners, or the number of acres therein, shall be valid defense to the action.
(c) This act shall apply to all suits that may be brought for the collection of assessments heretofore levied that may be brought after the passage of this act.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 123 - Levee Improvement Districts Generally
Subchapter 4 - District Operation
§ 14-123-401. Assessment of lands
§ 14-123-402. Entry of land on assessment book
§ 14-123-403. Notice of landholders' meeting
§ 14-123-404. Landowners' meeting — Levy of tax — Issuance of evidence of indebtedness
§ 14-123-406. Bond of contractors
§ 14-123-407. Execution of work — Acceptance
§ 14-123-408. Assessment for cost of work — Revision and delivery of lists
§ 14-123-409. Assessments as lien — Interest on delinquent assessments — Correcting errors
§ 14-123-410. Assessment of omitted lands
§ 14-123-411. Payment of assessments — Effect of delinquency
§ 14-123-412. Notice of pending suit in districts with five counties or less
§ 14-123-413. Notice of pending suit generally
§ 14-123-414. Trial date — Continuance
§ 14-123-415. Decree — Sale of land
§ 14-123-417. Parties defendant
§ 14-123-420. Protection of persons injured by change of levee location