Arkansas Code
Chapter 286 - Fire Ant Abatement Districts
§ 14-286-107. Boards — Plans for abatement — Appointment of assessors — Assessments

(a) As soon as is practical after its establishment, the board shall prepare plans for providing red imported fire ant abatement services and for acquiring the property and equipment necessary to carry out the purposes of the district.
(b) The board shall thereupon appoint three (3) assessors to assess the annual benefits which will accrue to the real property within the district as a result of the red imported fire ant abatement services and shall fix their compensation.
(1) The assessors shall take an oath that they will assess all annual benefits that will accrue to the landowners of the district as a result of the red imported fire ant abatement services.
(2) The assessors shall thereupon proceed to assess the annual benefits to the lands within the district. They shall inscribe in a book each tract of land and shall extend opposite each tract of land the amount of annual benefits that will accrue each year to the land by reason of the services.

(c) The original assessment of benefits and any reassessment shall be advertised and equalized in the manner provided in this subchapter, and owners of all property whose assessments have been raised shall have the right to be heard and to appeal from the decision of the assessors, as provided in this subchapter.
(d) The assessors shall place opposite each tract the name of the owner, as shown by the last county assessment, but a mistake in the name shall not void the assessment, and the assessors shall correct errors which occur in the county or district assessment list.
(e) The commissioners shall have the authority to fill any vacancy in the position of assessor, and the assessors shall hold their office at the pleasure of the board.

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