Ark. Code Ann. § 14-90-401

Duties of assessors

Applied in 1 court decision — leading case 743 F. Supp. 655 - Burris v. Sewer Improvement District No. 147 (1990)

Most recently applied in 743 F. Supp. 655 - Burris v. Sewer Improvement District No. 147 (June 1990)

Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M

(1) The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement.

(2) The assessment shall be entered in the book opposite the description.

(3) The assessors shall then subscribe the assessment and deposit it in the office of the recorder or city clerk of the town or city, where it shall be kept and preserved as a public record.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.