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14-218-110. Assessments and corrections.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-218-110. Assessments and corrections.
(a) The assessors shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land, and railroad tracks and rights-of-way and shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land, and railroad tracks and rights-of-way by reason of such improvement, which assessment of benefits they shall enter upon the book opposite the description thereof.
(b) They shall then subscribe the assessment and deposit it in the office of the city clerk, where it shall be kept and preserved as a public record.
(c) The assessment may be annually readjusted as provided in this chapter.
(d)(1) The assessors, or their successors, or a majority of them, may file with the city clerk their certificate correcting erroneous descriptions of the lots, blocks, and rights-of-way, or describing the lots, blocks and rights-of-way where the description was in the original assessment defective or wholly or partly omitted.
(2) Upon the filing of the certificate, the city clerk shall extend or set out in the book the corrected or supplied descriptions, and the descriptions shall relate back to the filing of the assessment in the first instance and shall have the same force and effect as if correctly assessed and described and filed at that time.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-218-110
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:14-218-110
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ebfb9a0d79c5769e8a71d8fc39475266862a02acf787e7b5ea4d9314c591b00e
Source location: content.xml paragraph 46879
Stored source content
14-218-110. Assessments and corrections.
(a) The assessors shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land, and railroad tracks and rights-of-way and shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land, and railroad tracks and rights-of-way by reason of such improvement, which assessment of benefits they shall enter upon the book opposite the description thereof.
(b) They shall then subscribe the assessment and deposit it in the office of the city clerk, where it shall be kept and preserved as a public record.
(c) The assessment may be annually readjusted as provided in this chapter.
(d)(1) The assessors, or their successors, or a majority of them, may file with the city clerk their certificate correcting erroneous descriptions of the lots, blocks, and rights-of-way, or describing the lots, blocks and rights-of-way where the description was in the original assessment defective or wholly or partly omitted.
(2) Upon the filing of the certificate, the city clerk shall extend or set out in the book the corrected or supplied descriptions, and the descriptions shall relate back to the filing of the assessment in the first instance and shall have the same force and effect as if correctly assessed and described and filed at that time.
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