Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Subchapter 1 - General Provisions
§ 14-316-101. Road improvement tax generally - (a) All taxes levied by road improvement districts in this...
§ 14-316-102. Bonds of road improvement districts validated - (a) All acts and proceedings of commissioners of road improvement...
§ 14-316-103. Funding and refunding outstanding bonded indebtedness - (a) Any road improvement districts of this state, whether organized...
§ 14-316-104. Allotment of funds where improvement districts embrace lands in more than one county - In those situations where the boundaries of a road improvement...
§ 14-316-105. Cancellation of records of unsatisfied liens when there are no unsatisfied obligations - (a) Whenever it shall appear to the chancery court of...
§ 14-316-106. Cancellation of assessment liens when roads are taken by state or no bonds were issued - All liens are cancelled when: (1) There is of record...
§ 14-316-107. Cancellation of district-acquired delinquent tax title - In the event there has been a sale to the...
§ 14-316-108. Road and school district boundaries to be coextensive - When any road district in the State of Arkansas dissects...
§ 14-316-109. Route change to avoid dangerous railroad crossing - (a) In road and highway districts where the act creating...
Subchapter 2 - Collection and Disposition of Taxes Generally
§ 14-316-201. Penalty and enforcement - (a) Any commissioner, officer, agent, or employee of any district...
§ 14-316-202. Examination of records by commission — Liability for wrongful use of funds - (a) The State Highway Commission: (1) Shall have authority to...
§ 14-316-203. Districts with roads wholly within the state highway system — Annual report - (a) On or before January 10 of each year, the...
§ 14-316-204. Remission of funds for paying bonded indebtedness and interest - (a) When directed by the State Highway Commission, the commissioners...
§ 14-316-205. Districts with roads not wholly within state highway system — Tax levy — Sale of certificates of indebtedness — Saving clause - With the approval of the county court, the commissioners in...
§ 14-316-206. Maintenance of roads not wholly within the state highway system — Use of funds — Cooperation with State Highway Commission — Annual report - (a) The commissioners of districts whose roads are not wholly...
§ 14-316-207. Payment of outstanding indebtedness and bonds by funds derived from taxes - (a) Funds derived from taxes in road improvement districts shall...
§ 14-316-208. Tax collection prohibited except to pay bonds and interest - Except taxes delinquent on January 1, 1927, no taxes shall...
§ 14-316-209. Use of funds — County road tax vested in county — Repayment of advances - (a) Road districts shall be permitted to use funds that...
Subchapter 3 - Collection of Delinquent Assessments
§ 14-316-301. Construction - This subchapter shall be liberally construed to give the assessment...
§ 14-316-302. Enforcement proceedings generally - (a) If the assessments of road improvement districts and road...
§ 14-316-303. Notice - (a) For two (2) consecutive weeks before judgment is entered...
§ 14-316-304. Trial procedures - (a) Suits for delinquent assessments shall be conducted in the...
§ 14-316-305. Decree — Sale of delinquent lands - (a) At the first regular or adjourned term of the...
§ 14-316-306. Bidding by district — Conveyance of indefeasible title - In any case where property is offered for sale by...
§ 14-316-307. Right of redemption - (a) At any time within three (3) years after the...