{"data":{"id":"us-ar/ark.-code-ann.-14-93-118","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-93-118","heading":"Reassessment","body":"(a) The board may, not more often than once a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.\n\n(b) The reassessment shall be made, advertised, and equalized in the same manner as provided in this chapter for making the original assessment.","path":["AR Code","Title 14","Chapter 93"],"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":"4e74c760f8fe393b6c9828630c0945973421a5966f8f2fc95b5bb59d7e478c4a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-93-117","next":"us-ar/ark.-code-ann.-14-93-119"},"notice":"GroundRules: Original legal text. Not legal advice."}