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14-91-604. Readjustment of assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-91-604. Readjustment of assessment.
The assessment made pursuant to § 14-91-601 may be annually readjusted according to additional improvements upon the lands by board of assessors. Immediately upon the recording of the assessment, notice thereof shall be inserted in some newspaper, and appeals may be filed and shall be heard and disposed of all in the same manner as provided by law for publishing notice of and protesting against the original assessment for the improvement.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-91-604
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:14-91-604
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0d1ff4cedb7775cd0994bf34d70c1598603a688759a8fdde2039757e65e62a74
Source location: content.xml paragraph 24848
Stored source content
14-91-604. Readjustment of assessment.
The assessment made pursuant to § 14-91-601 may be annually readjusted according to additional improvements upon the lands by board of assessors. Immediately upon the recording of the assessment, notice thereof shall be inserted in some newspaper, and appeals may be filed and shall be heard and disposed of all in the same manner as provided by law for publishing notice of and protesting against the original assessment for the improvement.
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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.