Arkansas Code
Chapter 218 - Consolidated Water And Light Improvement Districts
§ 14-218-109. Appointment of assessors — Oath — Compensation

(a) As soon as the board of improvement shall have filed the plans and the estimated cost of the improvement, the city council shall appoint three (3) electors of the city who shall constitute a board of assessment of the benefits to be received by each lot or block, or other subdivision of land within the district, by reason of the proposed local improvement.
(b) Each assessor shall, before entering upon the discharge of his duties, take oath that he will and truly assess, to the best of his knowledge and ability, the value of all the benefits to be received by each landowner by reason of the proposed improvements as affecting each of the lots, blocks, or parcels of land, or railway tracks and rights-of-way within the district.
(c) The members of the board of assessment shall each receive five dollars ($5.00) a day during the time that they shall be actually engaged in performing the duties prescribed in this chapter, to be paid out of the funds collected by taxation for such local improvement.

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