§ 14-88-202 - Purposes for which created.
               	 		
14-88-202.    Purposes for which created.
    The  council of any city of the first or second class or any incorporated  town may assess all real property within the city or town, or within any  district thereof, for the purpose of opening, grading, or otherwise  improving streets and alleys, including viaducts and underpasses either  within the boundaries of an improvement district, or beyond the  boundaries and beyond the limits of the city or town if the property in  the district will be benefited thereby, including the acquisition of  rights-of-way by purchase or the exercise of the power of eminent domain  as provided in    14-91-104 and the payment of damages for the taking or  injuring of property resulting from the making of any such improvement,  if the work or construction is done or paid for by the federal  government, or any of its agencies, or by the State of Arkansas or any  other public body, or to pay for any local improvement of a public  nature, including sewer systems, theretofore made, by which the property  within the district has benefited; for the purpose of paying the  principal of and interest on any bonds at any time authorized and issued  by any such district pursuant to and in the manner and for the purposes  specified in this section; for the purpose of buying existing sewer  systems, or the construction of sewers, or constructing facilities for  the off-street parking of vehicles, or constructing sidewalks, sidewalk  overhead covers, benches, recreational areas, and other facilities  pertaining to the construction, maintenance, and utilization thereof;  for the purpose of the making of any other local improvement of a public  nature in the manner set forth in this subchapter; and for the purpose  of maintaining, repairing, and operating any such improvements.