{"data":{"id":"us-ar/ark.-code-ann.-14-120-313","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-120-313","heading":"Board of assessors","body":"The duly constituted board of assessors of the levee district, drainage district, or levee and drainage district, which shall have consolidated the duties, obligations, and purposes required of it by the acts under which it was originally created, and acts amendatory thereto, with the duties, obligations, and purposes required of it to carry out the flood control and drainage operations assumed by it under subchapter 2 of this chapter, and amendments thereto, shall constitute a board of assessors for the purpose of ascertaining, determining, and fixing the increase in value or betterment which will annually accrue to the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property within the boundaries of the district.","path":["AR Code","Title 14","Chapter 120","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"40db12dcaee6a5e018e2cdbafda16276b25e4205206909514ad944c291001cb1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-120-312","next":"us-ar/ark.-code-ann.-14-120-314","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}