The levy of the assessment may be made by way of proportional amounts of the total assessed benefits. Interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 117 - Irrigation, Drainage, and Watershed Improvement District Act
Subchapter 4 - District Operation
§ 14-117-401. Plans — Construction areas
§ 14-117-402. Contracts between district and United States
§ 14-117-403. Assessment of benefits and damages
§ 14-117-404. Filing of assessment
§ 14-117-405. Notice and hearing on assessment — Appeal
§ 14-117-406. Acquiescence in assessment of damages — Demand for assessment — Condemnation
§ 14-117-407. Alteration of plans
§ 14-117-408. Reassessment of benefits — Appeals
§ 14-117-409. Additional work or improvements — Reassessment — Appeals
§ 14-117-410. Inclusion of bond interest with tax — Exception
§ 14-117-411. Payment of assessment
§ 14-117-412. Levy of assessment — Interest
§ 14-117-413. Levy of tax — Preliminary expenses
§ 14-117-414. Borrowing money and issuing bonds
§ 14-117-415. Court order as to bonds
§ 14-117-417. Security for bonds — Levy and collection of tax
§ 14-117-418. Default in bond payment
§ 14-117-419. Records and reports
§ 14-117-420. Taxation for operation, maintenance, and service of district properties
§ 14-117-421. Extension of taxes on books — Collection
§ 14-117-422. Time for payment of taxes — Installments
§ 14-117-423. Delinquencies on tax payment
§ 14-117-424. Notice of pendency of suit
§ 14-117-425. Trial generally — Sale of land to bidders