The duly constituted board of assessors of the levee district, drainage district, or levee and drainage district, which shall have consolidated the duties, obligations, and purposes required of it by the acts under which it was originally created, and acts amendatory thereto, with the duties, obligations, and purposes required of it to carry out the flood control and drainage operations assumed by it under subchapter 2 of this chapter, and amendments thereto, 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, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property 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 3 - Consolidation of District Duties, Obligations, and Purposes
§ 14-120-301. Legislative determination
§ 14-120-304. Subchapter cumulative
§ 14-120-305. Construction of levees and drainage works declared conducive to public welfare
§ 14-120-306. Powers of board of directors
§ 14-120-307. Conveyance of rights-of-way across state lands
§ 14-120-308. Agreements for construction across highways
§ 14-120-309. Eminent domain by the United States
§ 14-120-310. Authority to consolidate
§ 14-120-311. Consolidation procedure
§ 14-120-312. Consolidation and use of assets — Prior liabilities and obligations
§ 14-120-313. Board of assessors
§ 14-120-315. Assessment — Time, certification, and filing
§ 14-120-316. Board of assessment and equalization
§ 14-120-317. Chancery court review of assessment
§ 14-120-318. Annual assessment and levy of tax upon increased value
§ 14-120-319. Alternative method of assessment — Reassessment
§ 14-120-321. Penalty for delinquency — Enforcement proceedings generally
§ 14-120-322. Filing complaint of delinquency — Notice
§ 14-120-323. Trial date — Continuance or dismissal
§ 14-120-325. Decree — Sale of real property by commissioner
§ 14-120-326. Execution of deed
§ 14-120-327. Redemption of property — Vacation of decree
§ 14-120-328. Authority to borrow money and issue bonds — Purpose
§ 14-120-329. Sale of bonds — Interest coupons
§ 14-120-330. Disposition and use of bond proceeds
§ 14-120-331. Lithographing and registration of bonds