(a) On or before May 1 in each year after the passage of this act, the president and secretary of each of the levee boards created under the laws of this state and holding lands by virtue of any acts passed by the General Assembly of the State of Arkansas, donating lands to the several levee districts in the state, shall file with the Commissioner of State Lands a list of all lands disposed of by their respective boards the preceding year, showing the sections or parts of sections disposed of, the respective purchasers of each tract, and the date of sale. The first report shall contain a list showing a description of all the lands previously sold and the respective purchasers of each tract.
(b) Upon receipt of the report, it shall be the duty of the Commissioner of State Lands to certify down to the clerks of the respective counties, a list of all lands sold, to the end that they may be listed for taxation.
(c) Upon failure of any levee board or boards to comply with subsection (a) of this section, the clerks of the respective counties in which the lands of the district or districts are situated shall list all of the lands of the district or districts for taxation, and the lands shall be taxed as lands of all private individuals, corporations, and companies.
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