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14-284-214. Assessments — Annual reassessments.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-284-214. Assessments — Annual reassessments.
(a) The board of commissioners shall once a year order the assessors to reassess the annual benefits of protected property in the fire protection district if there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the fire protection district, making it necessary to have the annual benefits revised.
(b)(1)(A) Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change.
(B) If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment.
(2) If the board of commissioners determines that there have been no significant changes in improvements on the lands in the fire protection district, the board of commissioners may direct that assessed benefits remain the same as the benefits assessed the preceding year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-284-214
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:14-284-214
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1ee22ab2778fd214ebe9cdbe6e05f76710b8d08ae4943fafdc81855f00b26c12
Source location: content.xml paragraph 53645
Stored source content
14-284-214. Assessments — Annual reassessments.
(a) The board of commissioners shall once a year order the assessors to reassess the annual benefits of protected property in the fire protection district if there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the fire protection district, making it necessary to have the annual benefits revised.
(b)(1)(A) Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change.
(B) If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment.
(2) If the board of commissioners determines that there have been no significant changes in improvements on the lands in the fire protection district, the board of commissioners may direct that assessed benefits remain the same as the benefits assessed the preceding year.
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