{"data":{"id":"us-ar/ark.-code-ann.-14-317-131","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-317-131","heading":"Preliminary expenses after failure to make improvement","body":"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.","path":["AR Code","Title 14","Chapter 317"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"3d70b93819984451c3b355251b4bcba736700cf0822015e761c730258274f3e1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-317-130","next":"us-ar/ark.-code-ann.-14-317-132"},"notice":"GroundRules: Original legal text. Not legal advice."}