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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 14-54-603: Assessment of property

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Where this section sits in the code
  1. AR Code
  2. Title 14
  3. Chapter 54
  4. Subchapter 6

(a) Each municipal corporation may prescribe, either by general or special bylaws or ordinance, the mode in which the charge on the respective owners of lots or lands and on the lots or lands shall be assessed and determined for the purpose authorized by the provisions of this subchapter.

(b) A charge, when assessed, shall be payable by the owners at the time of the assessment, personally, and shall also be a lien on the respective lots or parcels of land in the possession of any owner from the time of assessment.

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

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