Arkansas Code Title 14, Subtitle 7, Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County

• § 14-124-101 - Resolution Required.
  This subchapter shall not be in force as to any district until a proper resolution to that effect is adopted by the board of...
• § 14-124-102 - Appointment of Assessor in Each County.
  The board of directors or commissioners of levee districts embracing parts of more than one (1) county, at an annual meeting or at a...
• § 14-124-103 - Filing Assessment.
  Each assessor, on completing his assessment, shall file it in the office of the board of directors or commissioners at the domicile of the...
• § 14-124-104 - Calling a Meeting of Assessors -- Creation of Board of Assessment and Equalization.
  When all the assessments have been filed, the president of the levee district shall call a meeting of the assessors to be held in...
• § 14-124-105 - Notice of Meeting.
  Notice of the time and place of the meeting shall be published once a week for two (2) consecutive weeks in some newspaper in...
• § 14-124-106 - Organization of Board -- Record of Proceedings.
  (a) The assessors shall meet as a board of assessment and equalization at the time and place specified in the notice and shall elect...
• § 14-124-107 - Powers and Duties of Board.
  (a) The board shall: (1) Hear all complaints filed before it, which shall be in writing; (2) Correct all wrongful or erroneous assessments; and...
• § 14-124-108 - Units for Assessment Purposes -- Assessments According to Benefits Accruing.
  (a) The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem...
• § 14-124-109 - Chancery Court Review of Assessment.
  (a) Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the...
• § 14-124-110 - Petition for Review.
  The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the...
• § 14-124-111 - Hearing -- District Assessment Conclusive in Absence of Review.
  (a) The court shall hear the petition as expeditiously as possible, and it shall have the power to lower, raise, equalize, and determine the...
• § 14-124-112 - Certification of Assessment.
  As soon as the court determines the proper assessment of benefits under any petition pending before it, the clerk of the court shall promptly...
• § 14-124-113 - Appeal to Supreme Court.
  (a) An appeal may be prosecuted from the assessment as fixed by the court, but the transcript shall be filed with the Clerk of...
• § 14-124-114 - Suits to Collect Taxes.
  In suits by a levee district to collect taxes on any property in the custody of a court other than that in which the...
• § 14-124-115 - Levy of Tax -- Limitation on Rate.
  (a) The board of directors or commissioners shall annually, at a regular meeting or at a special meeting called for that purpose, levy a...
• § 14-124-116 - Tax As Lien.
  The tax shall constitute a lien on the property in the district, shall be payable at the time and subject to the penalties for...

Last modified: November 15, 2016