Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 14-123-401: Assessment of lands

Where this section sits in the code

AR Code
Title 14
Chapter 123
Subchapter 4

Assessors shall:

(1) Assess the value of lands in the district subject to overflow and benefited by the work, having reference to the value of the land without the work, and the value thereof as benefited by work; and

(2) Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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