(a) The assessments shall be a lien on all the lands of the district, in the nature of a mortgage, and shall bear interest at the rate of six percent (6%) per annum after thirty (30) days from the filing of the assessments in the county clerk's office, and until paid.
(b) If at any time before judgment, in any foreclosure proceeding brought to enforce the lien, it shall appear that an error has been made in the description of any of the lands embraced in the assessment or lists, the error shall be at once corrected, and the correction shall have the effect in all respects as if the error had not existed.
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