Arkansas Statutes
§ 14-123-401 — Assessment of lands
Arkansas § 14-123-401
JurisdictionArkansas
Title14
This text of Arkansas § 14-123-401 (Assessment of lands) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 14-123-401 (2026).
Text
Assessors shall:
(1)Assess the value of lands in the district subject to overflow and benefited by the work, having reference to the value of the land without the work, and the value thereof as benefited by work; and (2) Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.
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Legislative History
Acts 1879, No. 78, § 7, p. 117; C. & M. Dig., § 6823; Pope's Dig., § 4549; A.S.A. 1947, § 21-621.
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Bluebook (online)
Arkansas § 14-123-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-123-401.