Arkansas Code Title 14, Subtitle 7, Chapter 125, Subchapter 7 - Taxes and Assessments

• § 14-125-701 - Assessments of Benefits and Damages.
  (a) As soon as the court has entered its order approving an improvement plan and establishing the improvement project area described therein, the court...
• § 14-125-702 - Filing and Record of Assessment.
  (a) When an assessment is completed, the assessors shall subscribe an original and one (1) copy of the assessment and deposit the original with...
• § 14-125-703 - Notice -- Hearing of Complaints -- Appeal.
  (a) Upon the filing of assessment, the clerk shall give notice thereof by publication for two (2) weeks in some newspaper published and having...
• § 14-125-704 - Acquiescence in Damage Assessment -- Demand for Assessment -- Condemnation.
  Any owner of land may accept the assessment of damages in his favor made by the assessors or acquiesce in their failure to assess...
• § 14-125-705 - Reassessment of Benefits Generally.
  (a) The board shall have the power to order a reassessment of the benefits not more often than once a year, and this reassessment...
• § 14-125-706 - Reassessment After Alteration of Plans.
  (a) If by reason of a change of plans pursuant to § 14-125-607, either the board or any landowners deem that the assessment on...
• § 14-125-707 - Taxes Payable in Full or in Installments.
  (a) The amount of interest which will accrue on notes, bonds, or other evidences of indebtedness issued by a district shall be included in...
• § 14-125-708 - Levy of Tax -- Lien -- Appeal From Tax Assessment.
  (a) The chancery court shall at the same time that the assessment of benefits is filed or at any subsequent time when called upon...
• § 14-125-709 - 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 improvements...
• § 14-125-710 - Levy of Tax for Operation and Maintenance.
  (a) On or before the first Monday in October of each year, the board of directors shall estimate the amount necessary for the ensuing...
• § 14-125-711 - Extension of Taxes on County Tax Books -- Collection of Taxes.
  (a) The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the...

Last modified: November 15, 2016