TO AMEND THE LAW CONCERNING LEVEE DISTRICTS; AND TO ALLOW A LEVEE DISTRICT CREATED BY AN ACT OF THE GENERAL ASSEMBLY TO ADOPT PROCEDURE CONCERNING THE COLLECTION OF ASSESSMENTS.
SB 500 amends the law regarding levee districts, specifically those created by an act of the General Assembly. It allows these levee districts to request that county collectors handle the collection of their assessments. Upon such a request, county collectors will add these assessments to the county tax records and collect them at the same time and in the same manner as other property taxes. The collected funds are then deposited with the county treasurer, who credits them to a levee district fund and promptly remits them to the levee district's treasurer.
Bill status
signed
all 5 stages cleared
Introduction
Mar 2025
Committee Review
Apr 2025
Senate Passage
Apr 2025
House Passage
Apr 2025
Signed into Law
Apr 2025
Introduced Mar 18, 2025
Signed Apr 18, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Act 780
→
SB 500
·
4 edits
MODERATE
This bill adds a new section to Arkansas law governing how levee taxes are collected through court proceedings. It establishes a process where unpaid levee taxes can be taken to court, leading to a public sale of the property to recover the debt. The changes clarify the timeline for legal notices and court proceedings, and specify how property sales should be conducted.
Scope change
The bill expands Arkansas Code Title 14, Chapter 123, Subchapter 4 by adding a new section (14-123-423) specifically addressing tax collection for levee districts created by the General Assembly.
REQUIREMENT
New legal process added for collecting unpaid levee taxes through court-ordered property sales
TIMELINE
Establishes specific timelines for legal notices (30 days after last publication) and court proceedings (first day after 30 days following fourth publication)
ENFORCEMENT
Creates mechanism for public sale of property at court house door with proper advertising requirements
DEFINITION
Clarifies that judgments for confessed debts will direct sale of lands to collect levee taxes plus interest, penalties, and costs
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
18
Key actions
7
Committee
2
Apr 18, 2025
Signed into law
Notification that SB500 is now Act 780
upper
Apr 15, 2025
Upper · Passed
Returned from the House as passed.
upper
Apr 14, 2025
Lower · Passed
Returned to the Senate as passed.
lower
Apr 14, 2025
Lower · Passed
Read the third time and passed and ordered transmitted to the Senate.
lower
Apr 9, 2025
Lower · Passed
Returned by the Committee Do Pass
lower
Apr 8, 2025
Upper · Passed
Read the third time and passed.
upper
Apr 3, 2025
Upper · Passed
Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1
upper
Mar 18, 2025
Introduced
Filed
upper
2 primary · 0 co-sponsors
Sponsors
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