Arkansas Code
Subchapter 2 - Agreements with United States Generally
§ 14-120-223. Assessment — Time, certification, and filing

(a) The assessors shall make their assessment in their respective counties at the time they may be directed to do so by the board of directors of the levee district, drainage district, or levee and drainage district.
(b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.

Structure Arkansas Code

Arkansas Code

Title 14 - Local Government

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

§ 14-120-202. Definition

§ 14-120-203. Construction

§ 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

§ 14-120-212. Ballots

§ 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

§ 14-120-222. Assessment roll

§ 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

§ 14-120-228. Collectors

§ 14-120-229. Penalty for delinquency — Enforcement proceedings generally

§ 14-120-230. Filing complaint — Notice

§ 14-120-231. Trial date — Continuance or dismissal

§ 14-120-232. Trial procedure

§ 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

§ 14-120-243. Nonpayment of bonds — Collection by receiver

§ 14-120-244. Disposition and use of proceeds from bonds