Arkansas § 14-124-108 Units for assessment purposes - Assessments according to benefits accruing

Arkansas Statutes

§ 14-124-108 — Units for assessment purposes - Assessments according to benefits accruing

Arkansas § 14-124-108

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This text of Arkansas § 14-124-108 (Units for assessment purposes - Assessments according to benefits accruing) 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. § 14-124-108 (2026).

Text

(a)The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem practicable and advisable, such as the acre for rural lands; the lot for real estate in cities, towns, and villages; the plant and the land on which it is located for industrial properties; and the mile for railroads, tramroads, telegraph and telephone lines, electric high power lines, and rural electrification lines.

(b)They shall assess the properties in each class according to the special benefits which accrue by reason of levee protection to property of the character embraced in the particular class.

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(a) The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem practicable and advisable, such as the acre for rural lands; the lot for real estate in cities, towns, and villages; the plant and the land on which it is located for industrial properties; and the mile for railroads, tramroads, telegraph and telephone lines, electric high power lines, and rural electrification lines. (b) They shall assess the properties in each class according to the special benefits which accrue by reason of levee protection to property of the character embraced in the particular class.