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2019 Arkansas Code
Title 14 - Local Government
Subtitle 5 - Improvement Districts Generally
Chapter 93 - Property Owners' Improvement Districts
§ 14-93-118. Reassessment
Universal Citation: AR Code § 14-93-118 (2019)
(a) 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.
(b) The reassessment shall be made, advertised, and equalized in the same manner as provided in this chapter for making the original assessment.
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