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14-120-318. Annual assessment and levy of tax upon increased value.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-318. Annual assessment and levy of tax upon increased value.
For the purpose of enabling any levee district, drainage district, or levee and drainage district to carry out the purposes for which the district was originally created and those assumed by it under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board of directors of the district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value or betterment estimated to accrue, and which will accrue, to all lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines, and underground cables, pipelines, and all other real property and interests in real property lying within the boundaries of the district by reasons of the construction, perpetual maintenance, and operation of the levees and other flood control and drainage works, the operation and maintenance of which is the duty of the district, provided the tax to be so annually levied on such increased value or betterment shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under the provisions of §§ 14-120-315 and 14-120-316 nor twenty-five cents (25¢) per acre on rural lands.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-318
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:14-120-318
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8d90c618a086dd6629b9c219b508bccc25c9062f816cde0ca422a146991d92aa
Source location: content.xml paragraph 30006
Stored source content
14-120-318. Annual assessment and levy of tax upon increased value.
For the purpose of enabling any levee district, drainage district, or levee and drainage district to carry out the purposes for which the district was originally created and those assumed by it under the terms of subchapter 2 of this chapter and acts amendatory thereto, the board of directors of the district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value or betterment estimated to accrue, and which will accrue, to all lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines, and underground cables, pipelines, and all other real property and interests in real property lying within the boundaries of the district by reasons of the construction, perpetual maintenance, and operation of the levees and other flood control and drainage works, the operation and maintenance of which is the duty of the district, provided the tax to be so annually levied on such increased value or betterment shall not exceed five percent (5%) of the increased value, or betterment, as determined and fixed under the provisions of §§ 14-120-315 and 14-120-316 nor twenty-five cents (25¢) per acre on rural lands.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-315. Assessment — Time, certification, and filing.
(a) The assessors shall make their assessments in their respective counties at such time as they may be directed so to do by the board of directors of the levee district, drainage district, or levee and drainage district.
(b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-315
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 14-120-315. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-120-316. Board of assessment and equalization.
(a) When the assessments for each county shall have been filed, the president of the board of directors of the district shall call a meeting of the assessors, to be held at the office of the domicile of the district, to sit as a board of assessment and equalization.
(b) The president of the board of directors of the district shall cause a notice of the time and place of the meeting to be published once a week for two (2) consecutive weeks in a newspaper in each county which, or a part of which, is embraced in the levee district, calling on all owners of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property who deem themselves aggrieved by reason of the assessment to appear on the day named for the holding of the meeting of the board of assessment and equalization and present their grievances to the end that any wrongful or erroneous assessment may be corrected.
(c) After notice has been given, the board of assessment and equalization shall meet at the office of the board of directors at the domicile of the district on the day mentioned in the notice.
(d) They shall select one (1) of their members as chairman and another as secretary.
(e) A stenographer shall take and transcribe all testimony introduced before the board; and a true and perfect record of its proceedings shall be made and filed as a public record in the office of the district.
(f) They shall hear complaints of property owners who deem themselves aggrieved and shall adjust any errors or wrongful assessments complained of.
(g) They shall compare and equalize their
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-120-316
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 14-120-316. This identifies an authority to review, not proof of applicability.