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(a) In case, for any reason, the improvement contemplated by any suburban improvement district organized under this subchapter 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.
(b) The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.
Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-92-238. Preliminary expenses - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-92-238.html
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