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14-91-602. Levy of assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-91-602. Levy of assessment.
(a) The city or town council shall provide, by ordinance, for the levy of the assessment of the benefits as made by the assessors under § 14-91-601 and shall fix the day in the year when the assessment shall be paid.
(b) The assessment shall be a charge and lien against all the real property in the district from the date of the ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created, except the lien for original assessment, and shall continue until the assessments, with any penalty and costs that may accrue, shall be paid.
(c) As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-91-602
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:14-91-602
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6ce930eb241971199ea03cb570ec8f670a073b1242bc07f48891849110f2be8b
Source location: content.xml paragraph 24836
Stored source content
14-91-602. Levy of assessment.
(a) The city or town council shall provide, by ordinance, for the levy of the assessment of the benefits as made by the assessors under § 14-91-601 and shall fix the day in the year when the assessment shall be paid.
(b) The assessment shall be a charge and lien against all the real property in the district from the date of the ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created, except the lien for original assessment, and shall continue until the assessments, with any penalty and costs that may accrue, shall be paid.
(c) As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-91-601. Procedure generally.
(a)(1) All improvement districts in cities and towns organized under §§ 14-88-203 — 14-88-205, 14-88-207 — 14-88-210, 14-88-301 — 14-88-303, 14-88-305, 14-88-306, 14-88-308, and 14-88-407 may be prolonged or continued after the completion of the improvement for which they were organized for the purpose of maintaining and keeping those improvements in a good state of repair, upon a petition of a majority in value of the owners of real property within the district adjoining the locality to be affected, to the city or town council, requesting that the life of the district be prolonged or continued for that purpose.
(2) The petition shall designate the time during which the maintenance and repair shall be undertaken, and the manner and estimated cost thereof, requesting that the cost be assessed and charged upon the real property situated within the district.
(b)(1) Thereupon, the council shall provide by ordinance for the prolongation or continuation of the district as requested, and the board of assessors shall thereupon assess the value of all benefits to be received by the land owned by reason of the maintenance and keeping in repair of the improvement as affecting each of the blocks, lots, or parcels of land within the district.
(2) The board shall at once proceed to inscribe in the assessment book of the district the value of the benefits to accrue to each of the blocks, lots, or parcels of land.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-91-601
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 14-91-601. This identifies an authority to review, not proof of applicability.