Assessors shall:
(1) Assess the value of lands in the district subject to overflow and benefited by the work, having reference to the value of the land without the work, and the value thereof as benefited by work; and
(2) Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 123 - Levee Improvement Districts Generally
Subchapter 4 - District Operation
§ 14-123-401. Assessment of lands
§ 14-123-402. Entry of land on assessment book
§ 14-123-403. Notice of landholders' meeting
§ 14-123-404. Landowners' meeting — Levy of tax — Issuance of evidence of indebtedness
§ 14-123-406. Bond of contractors
§ 14-123-407. Execution of work — Acceptance
§ 14-123-408. Assessment for cost of work — Revision and delivery of lists
§ 14-123-409. Assessments as lien — Interest on delinquent assessments — Correcting errors
§ 14-123-410. Assessment of omitted lands
§ 14-123-411. Payment of assessments — Effect of delinquency
§ 14-123-412. Notice of pending suit in districts with five counties or less
§ 14-123-413. Notice of pending suit generally
§ 14-123-414. Trial date — Continuance
§ 14-123-415. Decree — Sale of land
§ 14-123-417. Parties defendant
§ 14-123-420. Protection of persons injured by change of levee location