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14-317-134. Changing assessment of benefits when property is transferred.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-317-134. Changing assessment of benefits when property is transferred.
(a)(1) When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to:
(A) The change of ownership; and
(B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property.
(2)(A)(i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located.
(ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed.
(B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.
(b) If the county official in possession of the tax books of the county does not receive instructions from the improvement district board as required under subsection (a) of this section, the county official may reapportion the assessment of benefits in an equitable manner and change the tax books of the county to reflect the change in ownership.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-317-134
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:14-317-134
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 90c5e84853d501e8972abe07d7a3c457132aef6b245b7814619cf9e296f4edf5
Source location: content.xml paragraph 56890
Stored source content
14-317-134. Changing assessment of benefits when property is transferred.
(a)(1) When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to:
(A) The change of ownership; and
(B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property.
(2)(A)(i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located.
(ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed.
(B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.
(b) If the county official in possession of the tax books of the county does not receive instructions from the improvement district board as required under subsection (a) of this section, the county official may reapportion the assessment of benefits in an equitable manner and change the tax books of the county to reflect the change in ownership.
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