No property located within the bounds of a municipality shall be assessed, taxed, or required to pay fees to any fire protection district after March 29, 1995, unless:
(1) There is a mutual, formal agreement between the municipality and the fire protection district to provide fire protection services to the property; or
(2) Bonded indebtedness for fire protection equipment or facilities was incurred by the fire protection district prior to the date of annexation of such property and the indebtedness incurred before annexation has not been retired.
Structure Arkansas Code
Subtitle 17 - Public Health And Welfare Improvement Districts
Chapter 284 - Fire Protection Districts
Subchapter 2 - Fire Protection Districts Outside of Cities and Towns
§ 14-284-202. Provisions supplemental
§ 14-284-203. Methods of establishment
§ 14-284-204. Establishment by petition and adoption of ordinance
§ 14-284-205. Establishment by election
§ 14-284-206. Definition of area in petition
§ 14-284-207. Quorum court to establish fire protection service area — Furnishing of maps
§ 14-284-208. Order for establishment — Board of commissioners — Appointment — Compensation
§ 14-284-209. Board of commissioners — Officers and employees
§ 14-284-210. Board of commissioners — Proceedings — Meeting and office space
§ 14-284-211. Board of commissioners — Power and authority
§ 14-284-212. Preparation of plans — Assessors and assessments generally
§ 14-284-213. Assessments — Notice and hearing
§ 14-284-214. Assessments — Annual reassessments
§ 14-284-215. Assessments — Filing and collection
§ 14-284-216. Assessments — Time for payment — Failure to pay
§ 14-284-217. Expenditures — Public proceedings and transactions — Filing of report
§ 14-284-218. Bonds and certificates of indebtedness generally
§ 14-284-219. Bonds — Security — Liability of board for bonds and contracts
§ 14-284-220. Bonds — Refunding of obligations
§ 14-284-221. Bonds — Tax exemption
§ 14-284-224. Petition to annex territory to an existing district — Special election