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6-71-108. Apportionment of assessments — Annual installments.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-71-108. Apportionment of assessments — Annual installments.
(a) As soon as all of the assessments have been equalized and adjusted as aforesaid, the commission, by resolution, shall charge each lot, tract, and parcel of real estate in the district with an assessment equal to the benefit estimated in the assessment list to accrue to the lot, tract, or parcel of land.
(b) The commission shall apportion the assessment into annual installments so as to realize annually only that sum of money as will be necessary to meet the expenses incurred in each year for interest and a sinking fund to pay the bonded indebtedness with twenty percent (20%) for contingencies.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-71-108
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. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:6-71-108
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e3cd469ee90ecd792deacd37655fd291afef7c47162df692b42500dec61c3e51
Source location: content.xml paragraph 41909
Stored source content
6-71-108. Apportionment of assessments — Annual installments.
(a) As soon as all of the assessments have been equalized and adjusted as aforesaid, the commission, by resolution, shall charge each lot, tract, and parcel of real estate in the district with an assessment equal to the benefit estimated in the assessment list to accrue to the lot, tract, or parcel of land.
(b) The commission shall apportion the assessment into annual installments so as to realize annually only that sum of money as will be necessary to meet the expenses incurred in each year for interest and a sinking fund to pay the bonded indebtedness with twenty percent (20%) for contingencies.
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