{"data":{"id":"us-ar/ark.-code-ann.-14-87-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-87-107","heading":"Consolidation of districts","body":"(a) Where lands of a road, levee, drainage, or other local improvement district are included, in whole or in part, in another district whose indebtedness is being refunded, the first district may become a subsidiary district of the second or taxing district insofar as related to those lands of the first district which may be embraced or included in the second district.\n\n(b) Consolidation may be effected at the same time, in the same manner, and in the same proceeding as is the refunding of the indebtedness of the taxing district.","path":["AR Code","Title 14","Chapter 87"],"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"1c44bd45477d2be1dad796663b24b26dd68c8fe78883a0ee1243ab8f5d38a76e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-87-106","next":"us-ar/ark.-code-ann.-14-87-108","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}