The board of directors or commissioners of levee districts embracing parts of more than one (1) county, at an annual meeting or at a special meeting called for the purpose, shall appoint a landowner in each county or part of a county in the levee district who shall assess the annual benefit accruing by reason of levee protection to the lands, town lots, suburban lots, rural lots, industrial plants, railroads, tramroads, telegraph and telephone lines, electric high power lines in his county or part of a county in books to be furnished by the levee district for that purpose.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
§ 14-124-101. Resolution required
§ 14-124-102. Appointment of assessor in each county
§ 14-124-103. Filing assessment
§ 14-124-104. Calling a meeting of assessors — Creation of board of assessment and equalization
§ 14-124-105. Notice of meeting
§ 14-124-106. Organization of board — Record of proceedings
§ 14-124-107. Powers and duties of board
§ 14-124-108. Units for assessment purposes — Assessments according to benefits accruing
§ 14-124-109. Chancery court review of assessment
§ 14-124-110. Petition for review
§ 14-124-111. Hearing — District assessment conclusive in absence of review
§ 14-124-112. Certification of assessment
§ 14-124-113. Appeal to Supreme Court
§ 14-124-114. Suits to collect taxes