Arkansas § 14-94-117 Reassessment

Arkansas Statutes

§ 14-94-117 — Reassessment

Arkansas § 14-94-117

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This text of Arkansas § 14-94-117 (Reassessment) 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. § 14-94-117 (2026).

Text

(a)The board may, not more often than one (1) time a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.

(b)The reassessment shall be made, advertised, and equalized in the same manner as provided in this subchapter for making the original assessment.

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(a) The board may, not more often than one (1) time a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished. (b) The reassessment shall be made, advertised, and equalized in the same manner as provided in this subchapter for making the original assessment.