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14-123-410. Assessment of omitted lands.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-123-410. Assessment of omitted lands.
(a) If, for any cause, any of the lands in any district now existing, or hereafter formed, has not been assessed or subjected to its proportional share of any work voted to be done, or to the annual tax provided in § 14-123-419, it shall be the duty of the assessors to at once make out and present lists to the board of directors, who shall examine the lists. They shall proceed to hear and determine all complaints respecting the lists, after notice to the owners as provided in § 14-123-408.
(b) The list shall then be filed in the clerk's office and with the board of directors, as provided in § 14-123-408, and shall constitute a lien on the lands to be enforced as if originally assessed as herein provided in this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-123-410
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:14-123-410
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d9ae9b4dcbe26d7d9caeb67930a9a7789eccc54cea479d12437c7c49b8d83dea
Source location: content.xml paragraph 32756
Stored source content
14-123-410. Assessment of omitted lands.
(a) If, for any cause, any of the lands in any district now existing, or hereafter formed, has not been assessed or subjected to its proportional share of any work voted to be done, or to the annual tax provided in § 14-123-419, it shall be the duty of the assessors to at once make out and present lists to the board of directors, who shall examine the lists. They shall proceed to hear and determine all complaints respecting the lists, after notice to the owners as provided in § 14-123-408.
(b) The list shall then be filed in the clerk's office and with the board of directors, as provided in § 14-123-408, and shall constitute a lien on the lands to be enforced as if originally assessed as herein provided in this chapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-123-408. Assessment for cost of work — Revision and delivery of lists.
(a) The board of assessors shall:
(1) Make an assessment of the cost of the work upon the lands situated in the district benefited by the work and reported to the meeting of landholders upon the value of the lands as increased by the work; and
(2) Also make a list of the lands as assessed, showing the owners' names, the description of the land, the number of acres, the valuation thereof as increased by the work, and the amounts of the assessments thereon.
(b) The assessors and board of directors shall then go carefully over the list, descriptions, and valuations and make all necessary corrections in the description of the lands assessed, adding to the list any lands omitted and striking out any lands improperly assessed.
(c) Notice of the time and place of the revision shall be given by written or printed handbills posted in ten (10) public places in the district for ten (10) days prior thereto. At that time any person feeling himself aggrieved by the assessment may appear and have his complaint heard and considered by the board of directors.
(d) The assessors shall make alterations and corrections in the list ordered by the board and shall then file the list in the clerk's office of the county court of the county. They shall also make a separate list thereof and deliver the separate list to the treasurer of the district. Both lists shall be signed by the assessors. For the purpose of ascertaining the description of any lands embraced in the district, the assessors and the owners of the land shall be governed by and subject to the provisions of § 26-26-717.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-123-408
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 14-123-408. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-123-419. Annual tax.
For the purpose of paying the expenses mentioned in § 14-123-316, for keeping the levees in each district in repair, and to meet the incidental and contingent expenses of the district, there shall be levied and collected off the lands as reported as benefited by the assessors an annual tax not to exceed five (5) mills on the dollar of the value of the lands as assessed for state and county purposes, to be levied, extended, and collected as state and county taxes are now collected by the officer authorized to levy and collect the tax. The taxes shall be extended on the tax books of the county against the lands so taxable as aforesaid, and to be paid over by the county collector to the treasurer of the levee district in coin or legal tender currency of the United States. The amount of the tax, not exceeding the rate percent aforesaid, shall be voted on at a meeting of the landholders of the district called by notice given as required by § 14-123-403, and the tax so certified to the county court of the county by the directors of the district on or before the day fixed by law for levying county and state taxes and making annual appropriations for the county.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-123-419
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 14-123-419. This identifies an authority to review, not proof of applicability.