(a) All taxes in levee, drainage, and road improvement districts shall be collected at the time, in the manner, and by the officers specified in the statutes creating them or under which they were organized if there is then a duly appointed, qualified, and acting board of commissioners for the district.(b) The duty to promptly extend and collect these taxes may be enforced by mandamus or by a mandatory injunction in equity, at the instance of any landowner in the district, the trustee in any deed of trust securing the bonds of the district, the holder of any bond as to which the district has defaulted in the payment of interest or principal, or any other creditor of the district.(c) The remedies provided in this section shall be exclusive, and all laws providing for or authorizing the appointment of a receiver for any such district having a duly appointed, qualified, and elected board are repealed. No court shall appoint a receiver to collect levee, drainage, or road district taxes in a district having such a board.Acts 1933, No. 46, § 1; Pope's Dig., § 4591; Acts 1949, No. 238, § 1; A.S.A. 1947, § 20-1121.
Arkansas Legal Code