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14-116-607. Payment of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-116-607. Payment of taxes.
(a) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final.
(b) All taxes levied may be paid in installments, so that not more than ten percent (10%) of the allocated tax shall be collectible in any one (1) year against the wishes of the landowner. The deferred installments of the taxes shall bear interest at a rate established by the board and shall be payable only in installments as levied.
(c) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-116-606(b), and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levied in the manner herein provided.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-116-607
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:14-116-607
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 75b9efd420b43ae34483a533fb78eef476e3b37c28de098a097b0c2b4b6483b5
Source location: content.xml paragraph 27982
Stored source content
14-116-607. Payment of taxes.
(a) When the tax levies are made, the landowners shall have the privilege of paying the taxes in full, without interest, within thirty (30) days after the levy becomes final.
(b) All taxes levied may be paid in installments, so that not more than ten percent (10%) of the allocated tax shall be collectible in any one (1) year against the wishes of the landowner. The deferred installments of the taxes shall bear interest at a rate established by the board and shall be payable only in installments as levied.
(c) If any landowner shall pay in full the levy of taxes against his land as herein provided, that land shall not be further liable by reason of the assessment of benefits or any reassessment thereof except a reassessment because of changed plans as provided in § 14-116-606(b), and then only to the extent of the increase in assessment, if any, because of the greater benefit thereby received. However, in case of any additional assessment for greater benefit, any landowner who shall have paid his previous tax levy in full shall have the privilege of paying in full the increase in tax levied in the manner herein provided.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-116-606. Reassessments.
(a) In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed by the court as provided in § 14-116-603 and obligations based on the assessments have been incurred, but any reduction in benefits shall be paid for by the water district as damages. The claim for those damages shall be secondary and subordinate to the rights of the holders of bonds or other obligations or evidences of indebtedness which have theretofore been issued.
(b) If, by reason of a change of the improvement plan pursuant to § 14-116-504, or change in land use, or any other reason, the board determines that current assessment on any land within the improvement project area has become inequitable, the board may direct the assessor to reassess the property. The assessor shall reassess the land in question, increasing the assessment if greater benefits will be received and reducing the assessment if benefits have decreased or if damages will be sustained.
(c) All reassessments shall be made, advertised, and confirmed as is provided for the original assessment of benefits under this subchapter.
(d) If any obligation of the water district arising from the improvement plan shall be outstanding at the time of a reassessment, the total liability thereon of land against which assessments of benefits have been confirmed shall be no less than the liability of the property by reason of the original assessment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-116-606
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-116-606. This identifies an authority to review, not proof of applicability.