Arkansas Statutes
§ 14-318-117 — Interest on assessment
Arkansas § 14-318-117
JurisdictionArkansas
Title14
This text of Arkansas § 14-318-117 (Interest on assessment) 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. § 14-318-117 (2026).
Text
The assessment of the benefits shall bear interest at the rate of six percent (6%) per annum from the time it is equalized, but the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
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Legislative History
Acts 1938 (Ex. Sess.), No. 23, § 8; A.S.A. 1947, § 76-1409.
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Bluebook (online)
Arkansas § 14-318-117, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-318-117.