Arkansas Code Title 14, Subtitle 7, Chapter 116, Subchapter 6 - Improvement Plan Assessments

• § 14-116-601 - Assessment of Benefits and Damages.
  (a) After the court issues an order approving the improvement plan, the assessor shall proceed to assess the land within the project area on...
• § 14-116-602 - Assessments -- Filing and Recording -- Appointment of Board of Adjustment.
  (a) (1) When an assessment is completed, the assessor shall subscribe an original and one (1) copy of the assessment and deposit the original...
• § 14-116-603 - Appeal -- Notice -- Hearing of Assessment Complaints.
  (a) (1) Upon the filing of assessment, the court clerk shall give notice thereof by publication for two (2) weeks in a newspaper published...
• § 14-116-604 - Acquiescence in Damage Assessment -- Condemnation.
  If such owner has been given notice by certified mail posted at least thirty (30) days prior to the date of the hearing provided...
• § 14-116-605 - Assessments -- Complaints.
  (a) Any owner of land within the improvement project area who conceives himself to be aggrieved by the assessment of benefits or that the...
• § 14-116-606 - Reassessments.
  (a) In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed by the court as provided...
• § 14-116-607 - Payment of Taxes.
  (a) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30)...
• § 14-116-608 - Levy of Tax -- Lien -- Appeal From Tax Assessment.
  (a) The court shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by...
• § 14-116-609 - Levy of Tax for Preliminary Expenses.
  (a) If the board does not deem it to the advantage of the project area to proceed immediately with the construction of the works...
• § 14-116-610 - Levy of Tax for Operation and Maintenance.
  (a) On or before the first Monday in October of each year, the board shall estimate the amount necessary for the ensuing calendar year...
• § 14-116-611 - Extension of Taxes on County Tax Books -- Collection of Taxes.
  (a) Copies of the assessment necessary for the assessment and collection of taxes by the county shall be provided by the district to the...

Last modified: November 15, 2016