{"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","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","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."}