Arkansas 2025 Regular Session

Arkansas Senate Bill SB500

Introduced
3/18/25  
Refer
3/18/25  
Report Pass
4/2/25  
Engrossed
4/8/25  
Refer
4/8/25  
Report Pass
4/9/25  
Enrolled
4/15/25  
Chaptered
4/18/25  

Caption

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.

Impact

The bill introduces significant changes to the existing framework governing levee districts by allowing tax assessments to be documented and collected efficiently. Consequently, this will likely improve the fiscal management of levee districts. Monthly deposits of collected assessments with the county treasurer are mandated, ensuring timely and organized financial operations. By establishing a clear protocol for how these taxes are assessed and collected, the bill enhances accountability and transparency in government financial practices relating to levee districts.

Summary

Senate Bill 500 aims to amend the law concerning levee districts in Arkansas, particularly addressing the procedures surrounding the collection of assessments. This bill seeks to streamline the tax collection process for levee districts created by an act of the General Assembly. Under the new provisions, the sheriff of Crawford County is appointed as the collector of levee taxes, which will be assessed in conjunction with state and county property taxes. This approach intends to unify the methods of tax collection across different governmental entities.

Sentiment

The sentiment surrounding SB500 appears to be largely supportive among legislators, as evidenced by its passage in the third reading with minimal opposition; only one vote against it was recorded. Proponents of the bill argue that it modernizes outdated procedures and strengthens the operational capabilities of levee districts. This modernization is considered beneficial for the communities served by these districts, indicating a collective recognition of the necessity for legislative reform in this area.

Contention

Despite its broad support, some points of contention may arise regarding the implications of centralized tax collection authority under the sheriff's purview. Critics might argue against the potential loss of localized control over tax assessments, suggesting that the bill could lead to disparities in tax administration between levee districts and other forms of local government. Therefore, while SB500 aims to enhance efficiency, discussions might persist concerning the balance between centralized authority and local governance.

Companion Bills

No companion bills found.

Previously Filed As

AR HB1616

To Amend The Law Concerning Publication Of Notice; To Allow The Publication Of Notice On A Website; To Amend The Law Concerning Counties And Municipalities And Publication; And To Amend The Law Concerning Elections.

AR HB1399

To Amend The Law Regarding Publication Requirements For Counties And Municipalities; To Amend The Law Concerning Elections; And To Amend The Law Concerning Tax Delinquency Lists.

AR HB1677

To Amend The Law Regarding Livestock; To Amend The Law Regarding Livestock Running At Large; To Amend The Law Regarding Fencing; And To Repeal The Law Regarding Fencing Districts.

AR HB1287

To Make Technical Corrections To Title 16 Of The Arkansas Code Concerning Practice, Procedure, And The Courts.

AR SB402

Concerning The Election Of Directors Of A Conservation District; And To Amend The Procedure For The Election Of A Director Of A Conservation District.

AR SB543

To Amend Arkansas Law Concerning School District Boards Of Directors And Amending A Portion Of Law Resulting From Initiated Act 1 Of 1990.

AR SB293

To Amend The Law Concerning The Correction Of Errors On Ballots; To Amend The Law Concerning Election Procedures; And To Create A Procedure For Candidate Review Of Ballots.

AR SB414

To Amend The Regional Airport Act; And To Create A Procedure For Annexation And Detachment.

AR HB1423

To Amend The Law Concerning The Recount Of Ballots; And To Amend Election Procedures.

AR HB1191

To Amend The Law Concerning Management And Sale Of Tax Delinquent Lands By The Commissioner Of State Lands; And To Standardize The Use Of The Term "parcel".

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