HB 1185 - The Improvement District Transparency Act

• Requires improvement districts and protection districts using county collectors for assessment collection to file annual reports by March 1 with the county clerk, containing information about the district's purpose, contracts, indebtedness, commissioners, meetings, assessments, and financial statements.

• Mandates that improvement districts file a list of fees with the county clerk by November 1 each year, listing each assessed parcel, the assessment method, and assessor contact information, with the county collector able to reject late submissions.

• Establishes procedures for county treasurers to retain up to 5% of fire district remittances for 60 days, or up to 10% with fire district approval until December final settlement.

• Allows county collectors to certify delinquent improvement district and protection district levies for collection after January 1, with specific procedures for payments in person by separate check.

• Makes improvement districts and protection districts explicitly subject to the Arkansas Freedom of Information Act of 1967, requiring their meetings to be public and their records to be open to public inspection.