GroundRules
Ark. Code Ann. § 14-121-704: Assessment or reassessment of benefits
Where this section sits in the code
- AR Code
- Title 14
- Chapter 121
- Subchapter 7
(a) When lands have been annexed, the assessor of the drainage district shall proceed to assess the benefits in the annexed territory.
(b) Where there are no assessors, the board of commissioners shall act as assessors.
(c) The benefits shall be assessed, advertised, and equalized in the manner provided in §§ 14-121-402 , 14-121-404 , and 14-121-405 , and appeals from the proceedings confirming the assessment must be taken within the time therein provided.
(d) If the commissioners of that drainage district deem it best, they may have a reassessment of all the benefits in the entire district, so as to equalize the burden, which reassessment shall be made, advertised, and equalized as above provided.
Collected 2026-09-17T21:35:43Z. Source file · JSON
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Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source