The duly constituted board of assessors of the levee district or drainage district, or levee and drainage district in which the flood control and drainage works may be constructed, which contains within its boundaries lands lying in more than one (1) county and which may hereafter desire to avail itself of the powers and authority and benefits conferred by this subchapter, shall constitute a board of assessors for the purpose of ascertaining, determining, and fixing the increase in value, or betterment, which will annually accrue to the lands, town lots, blocks, railroads and tramroads, telegraph and telephone lines, and electric power lines, and all other real property situated within the boundaries of the district.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 120 - Drainage and Levee Improvement Districts Generally
Subchapter 2 - Agreements with United States Generally
§ 14-120-201. Legislative intent
§ 14-120-204. Subchapter cumulative
§ 14-120-205. Conditions precedent to conferring powers on districts — In general
§ 14-120-206. Filing project outline and estimate
§ 14-120-207. Board approval of proposal
§ 14-120-208. Approval election generally
§ 14-120-209. Date of election
§ 14-120-210. Notice of election
§ 14-120-211. Election judges and clerks
§ 14-120-213. Voting — Certification of results
§ 14-120-214. Canvass of results — Judicial review
§ 14-120-215. Majority vote — Payment of expenses
§ 14-120-216. Contract authority
§ 14-120-217. Board authority to acquire land — Condemnation
§ 14-120-218. Conveyance of rights-of-way across state lands
§ 14-120-219. Agreements for construction across highways
§ 14-120-220. Eminent domain by the United States
§ 14-120-221. Board of assessors
§ 14-120-223. Assessment — Time, certification, and filing
§ 14-120-224. Board of assessment and equalization
§ 14-120-225. Chancery court review of assessment
§ 14-120-226. Tax levy by board to satisfy certain obligations
§ 14-120-227. Alternative method of assessment — Reassessment — Vacancies on board
§ 14-120-229. Penalty for delinquency — Enforcement proceedings generally
§ 14-120-230. Filing complaint — Notice
§ 14-120-231. Trial date — Continuance or dismissal
§ 14-120-233. Decree — Sale of real property by commissioner
§ 14-120-234. Execution of deed
§ 14-120-235. Redemption of property — Vacation of decree
§ 14-120-236. Tributary tax fund
§ 14-120-237. Disbursement of funds on vouchers
§ 14-120-238. Authority to borrow money and issue bonds — Purpose
§ 14-120-239. Issuance of bonds — Interest coupons
§ 14-120-240. Lithographing and registration of bonds
§ 14-120-241. Bonds — Sale prohibitions — Penalty
§ 14-120-242. Use of revenues for bond payment — Lien