Arkansas § 6-71-112 Assessment of railroads, tramroads, etc

Arkansas Statutes

§ 6-71-112 — Assessment of railroads, tramroads, etc

Arkansas § 6-71-112

Title6

This text of Arkansas § 6-71-112 (Assessment of railroads, tramroads, etc) 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. § 6-71-112 (2026).

Text

(a)All railroads, tramroads, rights-of way, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile.

(b)No error in the name and residence of the owners or the description thereof shall invalidate the assessment if sufficient description of the property sought to be taxed is given to ascertain where it is situated.

(c)(1) The commissioner shall annually appoint a board of assessors, which shall each year perform the duties provided in this chapter.

(2)The board shall continue as far as possible the assessments first made but shall take into consideration improvements and enhanced values so as to equalize the burden of taxatio

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(a) All railroads, tramroads, rights-of way, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile. (b) No error in the name and residence of the owners or the description thereof shall invalidate the assessment if sufficient description of the property sought to be taxed is given to ascertain where it is situated. (c) (1) The commissioner shall annually appoint a board of assessors, which shall each year perform the duties provided in this chapter. (2) The board shall continue as far as possible the assessments first made but shall take into consideration improvements and enhanced values so as to equalize the burden of taxation within the district.