GroundRules
Ark. Code Ann. § 14-124-107: Powers and duties of board
Where this section sits in the code
- AR Code
- Title 14
- Chapter 124
(a) The board shall: (1) Hear all complaints filed before it, which shall be in writing; (2) Correct all wrongful or erroneous assessments; and (3) Equalize the assessments of all classes of property throughout the district so as to make them uniform. (b) The board shall have the power to lower assessments that are intrinsically or relatively too high and to raise assessments that are intrinsically or relatively too low. (c) Inequalities among assessments in one (1) class shall not be ground of complaint by property owners in another class if the class as a whole bears its just proportion of the burden of levee protection. (d) When an assessment is made and equalized as provided in this chapter, it shall remain the assessment for the district until a new assessment is made pursuant to an order of the board of directors or commissioners. (e) The assessment books for the several counties shall be corrected to conform to the action of the board. Acts 1941, No. 287, § 6; A.S.A. 1947, § 21-706.
(a) The board shall: (1) Hear all complaints filed before it, which shall be in writing; (2) Correct all wrongful or erroneous assessments; and (3) Equalize the assessments of all classes of property throughout the district so as to make them uniform.
(1) Hear all complaints filed before it, which shall be in writing;
(2) Correct all wrongful or erroneous assessments; and
(3) Equalize the assessments of all classes of property throughout the district so as to make them uniform.
(b) The board shall have the power to lower assessments that are intrinsically or relatively too high and to raise assessments that are intrinsically or relatively too low.
(c) Inequalities among assessments in one (1) class shall not be ground of complaint by property owners in another class if the class as a whole bears its just proportion of the burden of levee protection.
(d) When an assessment is made and equalized as provided in this chapter, it shall remain the assessment for the district until a new assessment is made pursuant to an order of the board of directors or commissioners.
(e) The assessment books for the several counties shall be corrected to conform to the action of the board.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
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