{"data":{"id":"us-ar/ark.-code-ann.-14-317-121","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-317-121","heading":"Interest on assessment","body":"The assessment of the benefits shall bear interest at the rate of six percent (6%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.","path":["AR Code","Title 14","Chapter 317"],"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":"57a60a8ebeb24fdbea8f6c4504dd0a574f5341e178408d1ab7dd6a41cf74cd50","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-317-120","next":"us-ar/ark.-code-ann.-14-317-122"},"notice":"GroundRules: Original legal text. Not legal advice."}