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14-218-122. Annual revision of assessments.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-218-122. Annual revision of assessments.
(a) The board of assessors of a consolidated district shall annually revise and readjust the assessment of property made by them for the district.
(b) The annual readjustment shall be made, and the list showing it filed with the city clerk at least ninety (90) days before the date fixed by the city council of the city for the collection of the annual installments of the assessments of the district.
(c)(1) In making the annual revision and readjustment, the board of assessors shall have no power to increase the assessment or make any new assessment against any tract of land except to cover the increased value by reason of improvements actually placed on the land since the making of the first assessment or the last annual readjustment thereof, or to cover the increased or new benefits derived by any property by reason of new improvements, extensions, repairs, or replacements to the consolidated system made, or to be made, in accordance with additional plans filed as provided in § 14-218-108(b).
(2) The aggregate amount of the assessed benefits of all property in such districts, as shown by the assessment originally made, shall not be diminished by any readjustment or revision.
(d) The failure of the assessors of the districts to revise and readjust annually the assessment of the districts shall not invalidate or affect in any way the original assessment.
(e) At the time of making the annual readjustment and revision, the board of assessors may correct and amend the description of any property improperly described in the original assessment, or any previous revision thereof.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-218-122
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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Record provenance
Stable record: arkansas_code:legal_authorities:14-218-122
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: aa7edf7163a06bb036f3b5764f7b86e4aeba139b31891aab66309e44cc41cbc9
Source location: content.xml paragraph 46983
Stored source content
14-218-122. Annual revision of assessments.
(a) The board of assessors of a consolidated district shall annually revise and readjust the assessment of property made by them for the district.
(b) The annual readjustment shall be made, and the list showing it filed with the city clerk at least ninety (90) days before the date fixed by the city council of the city for the collection of the annual installments of the assessments of the district.
(c)(1) In making the annual revision and readjustment, the board of assessors shall have no power to increase the assessment or make any new assessment against any tract of land except to cover the increased value by reason of improvements actually placed on the land since the making of the first assessment or the last annual readjustment thereof, or to cover the increased or new benefits derived by any property by reason of new improvements, extensions, repairs, or replacements to the consolidated system made, or to be made, in accordance with additional plans filed as provided in § 14-218-108(b).
(2) The aggregate amount of the assessed benefits of all property in such districts, as shown by the assessment originally made, shall not be diminished by any readjustment or revision.
(d) The failure of the assessors of the districts to revise and readjust annually the assessment of the districts shall not invalidate or affect in any way the original assessment.
(e) At the time of making the annual readjustment and revision, the board of assessors may correct and amend the description of any property improperly described in the original assessment, or any previous revision thereof.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-218-108. Plans for improvements.
(a)(1) After their qualification, the board shall form plans for the improvements within the consolidated district.
(2) These plans shall include the existing water plant and system and the existing light plant and system owned and constructed by the separate water and light districts. The plans shall also include such additions, extensions, enlargements, improvements, repairs, and replacements thereof and thereto which the board may determine upon.
(3) As soon as the plans shall have been determined upon, the board shall file a copy of the plans and an estimate of the cost thereof with the city council. The copy of plans so filed shall show the character and extent of the plans and systems acquired or constructed by the separate light and water districts, as well as all new proposed improvements to be made for the purpose of consolidating the operation of the plants and all other new proposed improvements and extensions to the existing plants and systems. This copy shall also show the location of all water mains including such extensions and new mains as are proposed and shall show the location of all electric light and power lines including such extensions and new lines as are proposed.
(4) The estimate of the cost shall include all sums required to pay for the existing system as well as the cost of new improvements and extensions.
(b) At any time after the filing of the original plans provided for in this section, the board of improvement of such a consolidated district may, upon the request of the city council of the city in which such district is located, form additional plans for new improvements, extensions, repairs, or replacements to the consolidated water and electric light plant and system. A copy of the plans and
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-218-108
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 14-218-108. This identifies an authority to review, not proof of applicability.