(a) When any reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been made as provided in this chapter.
(b) Levies of the taxes on the reassessed benefits shall be made and collected in the same manner as levies on the original assessment of benefits and shall be a first lien on the lands of the district from the time they are made.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 121 - Drainage Improvement Districts Generally
Subchapter 4 - District Operation Generally
§ 14-121-401. Plans for improvements
§ 14-121-402. Assessment of benefits and damages within district
§ 14-121-403. Assessment of lands outside of district — Hearing — Extension of boundaries
§ 14-121-404. Filing the assessment — Notice
§ 14-121-405. Hearing on complaints — Appeal
§ 14-121-406. Acquiescence to assessment or failure to assess — Effect of demand for assessment
§ 14-121-407. Reassessment of benefits — Appeals
§ 14-121-408. Alteration of plans — Reassessment
§ 14-121-410. Effect of reassessment
§ 14-121-411. Benefits to lands in other districts — Assessments
§ 14-121-412. District continuance — Additional levy
§ 14-121-420. Payment of assessments in drainage districts — Interest
§ 14-121-421. Payment of assessments in improvement districts — Interest
§ 14-121-422. Procedure for levy of tax — Preliminary expenses — Validation of prior levies
§ 14-121-423. Validity of assessment or levy when error appears in description, etc
§ 14-121-424. Insufficiency of tax — Additional levy
§ 14-121-425. Collection of taxes generally — Extension on county tax books
§ 14-121-426. Time for payment of tax — Delinquency
§ 14-121-427. Notice of proceedings for collection of taxes
§ 14-121-428. Trial date — Suit by bondholder
§ 14-121-433. Land subject to improvement district tax lien — Sale and resale
§ 14-121-440. Bonds — Prohibitions
§ 14-121-441. Issuing bonds and evidences of debt to hasten work — Terms of bonds
§ 14-121-442. Security for bonds — Levy and collection of tax — Default in payment of bonds
§ 14-121-443. Tax to pay off bonds issued for preliminary expenses
§ 14-121-444. Issuance of certificates of indebtedness for maintenance — Appeal