Arkansas Code
Chapter 218 - Consolidated Water And Light Improvement Districts
§ 14-218-132. Additional assessments

(a) If the assessment first levied shall be insufficient to complete the improvement and pay the debts of the district, additional assessments may be levied and collected from time to time.
(b)
(1) The total assessment against any piece of property shall never exceed the benefits received by it.
(2) The total assessments collected from all the property in the district under the provisions of this chapter shall not exceed fifty (50) percent of the assessed value of all property in the district for state and county purposes, according to the assessment list on file at the time of the publication of the ordinance creating the district.

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