Reassessment
Known as the Property Owners' Improvement District Law
The act spans §§ 14-93-101 to 14-93-133 (33 sections).
Acts 1983, No. 613, § 9; A.S.A. 1947, § 20-2409.
(1) The board may, not more often than once a year, require the assessor to reassess the benefits in the district. However, in the event the district shall have incurred any indebtedness or issued bonds, the total amount of assessed benefits shall never be diminished.
(2) The reassessment shall be made, advertised, and equalized in the same manner as provided in this chapter for making the original assessment.
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.