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Subchapter 2 - District Establishment
§ 14-123-201. Authority to create districts - The county courts of the several counties in this state...
§ 14-123-202. Notice of proposed district formation - (a) No district shall be formed unless notice of an...
§ 14-123-203. District name - The court shall designate a number or name for each...
§ 14-123-204. Consolidation of districts and boards — Cooperation with other states - (a) Wherever it shall be made to appear in any...
§ 14-123-205. Boundaries — Change or alteration - (a) The court may lay off levee districts or change...
Subchapter 3 - Board of Directors or Assessors
§ 14-123-301. Election of directors and assessors — In general — Erroneous selection of commissioners or directors - (a) At the term of the court at which the...
§ 14-123-302. Voting by nonresident bondholders - Nonresident bondholders, as well as resident landowners, shall be allowed...
§ 14-123-303. Certification of unopposed candidates without election - (a) In all elections held within this state for the...
§ 14-123-304. Procedure at polls — Depositing ballots and returns - (a) The judges of the election shall: (1) Open the...
§ 14-123-305. Canvass of votes — Declaration of result — Contest - (a) If it is more than ten (10) days until...
§ 14-123-306. Oath — Terms of office - (a) All directors and assessors elected under the provisions of...
§ 14-123-307. Vacancies - Should a vacancy occur in the board of directors or...
§ 14-123-308. Powers and duties - The board of directors shall: (1) Have the exclusive control...
§ 14-123-309. Records and reports - The board of directors shall keep a record of their...
§ 14-123-310. Treasurer - (a) The board of directors shall at their annual meeting...
§ 14-123-311. Warrants — Employment and supervision of laborers - (a) The board of levee directors shall draw warrants on...
§ 14-123-312. Determination of necessary work — Survey and report - (a) It shall be the duty of the board of...
§ 14-123-313. Ownership of timber on right-of-way - The ownership of timber located on the right-of-way of any...
§ 14-123-314. Depositories for funds - (a) The board of directors or commissioners of any levee...
§ 14-123-315. Interest on deposits - The rate of depository interest to be paid by the...
§ 14-123-316. Compensation of directors, assessors, employees, etc - (a) The directors and assessors shall each receive the sum...
Subchapter 4 - District Operation
§ 14-123-401. Assessment of lands - Assessors shall: (1) Assess the value of lands in the...
§ 14-123-402. Entry of land on assessment book - (a) The lands shall be entered upon the books in...
§ 14-123-403. Notice of landholders' meeting - The board of directors shall then call a meeting of...
§ 14-123-404. Landowners' meeting — Levy of tax — Issuance of evidence of indebtedness - (a) At the landowners' meetings the reports and estimates of...
§ 14-123-405. Letting of work - If it shall be decided at the meeting, in the...
§ 14-123-406. Bond of contractors - The contractors shall give bond to the directors in a...
§ 14-123-407. Execution of work — Acceptance - The work shall be done by contractors, under the supervision...
§ 14-123-408. Assessment for cost of work — Revision and delivery of lists - (a) The board of assessors shall: (1) Make an assessment...
§ 14-123-409. Assessments as lien — Interest on delinquent assessments — Correcting errors - (a) The assessments shall be a lien on all the...
§ 14-123-410. Assessment of omitted lands - (a) If, for any cause, any of the lands in...
§ 14-123-411. Payment of assessments — Effect of delinquency - (a) When the assessment list is delivered to the treasurer,...
§ 14-123-412. Notice of pending suit in districts with five counties or less - (a) In all suits brought by any levee district formed...
§ 14-123-413. Notice of pending suit generally - (a) Notice of the pendency of the suit shall be...
§ 14-123-414. Trial date — Continuance - (a) The suit shall stand for trial at the first...
§ 14-123-415. Decree — Sale of land - (a) In all cases where notice has been properly given...
§ 14-123-416. Redemption - However, at any time within two (2) years after the...
§ 14-123-417. Parties defendant - All persons having any interest in the lands or recorded...
§ 14-123-418. Trial procedure - (a) Suits shall be conducted in accordance with the practice...
§ 14-123-419. Annual tax - For the purpose of paying the expenses mentioned in §...
§ 14-123-420. Protection of persons injured by change of levee location - (a) In all cases where the board of directors or...
§ 14-123-421. Authority to issue remaining bonds - (a) Any levee district in the State of Arkansas, organized...
§ 14-123-422. Report of state lands sold by levee districts - (a) On or before May 1 in each year after...
Subchapter 5 - Districts in Four or More Counties
§ 14-123-501. Directors - (a) (1) The board of directors of any levee district...
§ 14-123-502. Compensation of officers, employees, etc - (a) The board of directors or board of commissioners of...
§ 14-123-503. Tax collectors and assessors generally - The board of directors or board of commissioners of levee...
§ 14-123-504. Tax collector's bond - (a) The tax collectors in all levee districts embracing land...
§ 14-123-505. Remittance by tax collector - During the period permitted for the collection of levee taxes...
§ 14-123-506. Tax collector's report — Final settlement - (a) When the time for payment of levee taxes as...
§ 14-123-507. List of uncollected taxes - (a) The collector shall also file with the clerk of...