(a) A reassessment of benefits may be made in any levee or drainage district in this state, whether created by general or special act, not more often than once a year. The reassessment may be made only as to particular pieces of real property within the district, either by lowering or raising the assessed benefits as justice may require, without the necessity of reassessing all the property in the district. However, where any district shall have issued bonds or incurred indebtedness, the total amount of the assessed benefits for the whole district shall never be reduced on any reassessment.
(b) This reassessment shall be made in the same form, after the same notice, hearing, and right of appeal as provided for the original assessment of benefits in the district and shall have the same time limitation on right of appeal and suits attacking the assessment of benefits in the district as provided for the original assessment of benefits. The installments thereof shall be levied, extended, and collected at the same time, in the same manner, by the same officers, and with the same lien and penalties for delinquencies as were provided for the original assessment.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 120 - Drainage and Levee Improvement Districts Generally
Subchapter 1 - General Provisions
§ 14-120-101. Date of annual board meeting
§ 14-120-102. Elections in certain combination levee and drainage districts
§ 14-120-103. Agreements with United States for straightening out, cleaning, and deepening bayous
§ 14-120-104. Foreclosure sales — Payment with bonds or interest coupons
§ 14-120-105. Funding and refunding indebtedness evidenced by bonds or certificates
§ 14-120-106. Funding indebtedness other than bonded indebtedness
§ 14-120-107. Cancellation of old bonds
§ 14-120-108. Reassessment of benefits generally
§ 14-120-109. Reassessment of benefits — Particular pieces of property
§ 14-120-110. Installment payment of levee and drainage taxes — Exceptions