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6-71-112. Assessment of railroads, tramroads, etc.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-71-112. Assessment of railroads, tramroads, etc.
(a) All railroads, tramroads, right-of-ways, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile.
(b) No error in the name and residence of the owners or the description thereof shall invalidate the assessment if sufficient description of the property sought to be taxed is given to ascertain where it is situated.
(c)(1) The commissioner shall annually appoint a board of assessors, which shall each year perform the duties provided in this chapter.
(2) The board shall continue as far as possible the assessments first made but shall take into consideration improvements and enhanced values so as to equalize the burden of taxation within the district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-71-112
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:6-71-112
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fadd0cb620f7cc507f657f59ed062ec4c727ce5ba75ef912ba6b77cffae9ab53
Source location: content.xml paragraph 41933
Stored source content
6-71-112. Assessment of railroads, tramroads, etc.
(a) All railroads, tramroads, right-of-ways, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile.
(b) No error in the name and residence of the owners or the description thereof shall invalidate the assessment if sufficient description of the property sought to be taxed is given to ascertain where it is situated.
(c)(1) The commissioner shall annually appoint a board of assessors, which shall each year perform the duties provided in this chapter.
(2) The board shall continue as far as possible the assessments first made but shall take into consideration improvements and enhanced values so as to equalize the burden of taxation within the district.
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