Arkansas Code
Chapter 316 - Road Improvement Districts Generally
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...