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2015 Arkansas Code
Title 14 - Local Government
Subtitle 7 - Water And Soil Improvement Districts
Chapter 121 - Drainage Improvement Districts Generally
Subchapter 4 - District Operation Generally
§ 14-121-410 - Effect of reassessment.

AR Code § 14-121-410 (2015) What's This?

(a) When any reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been made as provided in this chapter.

(b) Levies of the taxes on the reassessed benefits shall be made and collected in the same manner as levies on the original assessment of benefits and shall be a first lien on the lands of the district from the time they are made.

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