(a) The assessors shall make their assessments in their respective counties at such time as they may be directed so to do 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
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