{"data":{"id":"us-ar/ark.-code-ann.-14-123-401","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-123-401","heading":"Assessment of lands","body":"Assessors shall:\n\n(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\n\n(2) Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.","path":["AR Code","Title 14","Chapter 123","Subchapter 4"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"ebbf04fc57409f360a39e029989f427221d80bd890b95b07246ee9cd3da21f0c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-123-316","next":"us-ar/ark.-code-ann.-14-123-402"},"notice":"GroundRules: Original legal text. Not legal advice."}