Ark. Code Ann. § 14-120-223: Assessment - Time, certification, and filing

(a) The assessors shall make their assessment in their respective counties at the time they may be directed to do so by the board of directors of the levee district, drainage district, or levee and drainage district.

(b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.