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2019 Arkansas Code
Title 14 - Local Government
Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts
Chapter 317 - Rural Road Improvement Districts
§ 14-317-131. Preliminary Expenses After Failure to Make Improvement
Universal Citation: AR Code § 14-317-131 (2019)
In case for any reason the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon upon the assessed value for county and state taxation, which levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.
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