Arkansas Statutes
§ 14-318-117 — Interest on assessment
Arkansas·Title 14
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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