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14-121-704. Assessment or reassessment of benefits.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-704. Assessment or reassessment of benefits.
(a) When lands have been annexed, the assessor of the drainage district shall proceed to assess the benefits in the annexed territory.
(b) Where there are no assessors, the board of commissioners shall act as assessors.
(c) The benefits shall be assessed, advertised, and equalized in the manner provided in §§ 14-121-402, 14-121-404, and 14-121-405, and appeals from the proceedings confirming the assessment must be taken within the time therein provided.
(d) If the commissioners of that drainage district deem it best, they may have a reassessment of all the benefits in the entire district, so as to equalize the burden, which reassessment shall be made, advertised, and equalized as above provided.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-704
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:14-121-704
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: bf613bd492a06f7f4e314cca0c8e2ead41a615b0b73cdc452f1ae8dcb49abd14
Source location: content.xml paragraph 31735
Stored source content
14-121-704. Assessment or reassessment of benefits.
(a) When lands have been annexed, the assessor of the drainage district shall proceed to assess the benefits in the annexed territory.
(b) Where there are no assessors, the board of commissioners shall act as assessors.
(c) The benefits shall be assessed, advertised, and equalized in the manner provided in §§ 14-121-402, 14-121-404, and 14-121-405, and appeals from the proceedings confirming the assessment must be taken within the time therein provided.
(d) If the commissioners of that drainage district deem it best, they may have a reassessment of all the benefits in the entire district, so as to equalize the burden, which reassessment shall be made, advertised, and equalized as above provided.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-402. Assessment of benefits and damages within district.
(a)(1) The commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract of land. They shall assess the value of the benefits to accrue to each tract by reason of the improvement and shall enter such assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment.
(2) These assessments shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that shall be benefited by the drainage system.
(3) They shall place opposite each tract of land the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.
(b) If any commissioner or any private corporation or other drainage district has dug ditches or made drainage works that can be profitably used as a part of the general system, the value of the ditches or drainage works to the district shall be assessed by the commissioners, shall separately appear upon their assessment, and shall be paid for by the district, either in cash or by reduction of assessment.
(c)(1) The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged.
(2) Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage shall be sustained.
(3) Whenever the district embraces land in more than one (1) county, the secretary of the board of commissioners shall forward to t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-402
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 14-121-402. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-404. Filing the assessment — Notice.
(a) When their assessment is completed, the commissioners shall subscribe the assessment and deposit it with the county clerk, where it shall be kept and preserved as a public record.
(b) Upon the filing of the assessment, the county clerk shall give notice of the fact by publication for two (2) weeks in some newspaper issued in each of the counties in which the lands of the district may lie.
(c) The notice shall give a description of the lands assessed for drainage purposes in the district, so that the owners of the lands, if they desire, may appear before the county court on a certain day, naming the day and present complaints, if they have any, against the assessment of any lands in the district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-404
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 14-121-404. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-121-405. Hearing on complaints — Appeal.
(a) Any owner of real property within the district who perceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any land in the district is inadequate shall present his complaint to the county court at the first regular, adjourned, or special session held more than ten (10) days after the publication of the notice.
(b) The court shall consider the complaint and enter its finding thereon, either confirming the assessment or increasing or diminishing the assessment.
(c) The court's finding shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the commissioners of the district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-121-405
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 14-121-405. This identifies an authority to review, not proof of applicability.