Arkansas Code
Chapter 318 - Improvement Districts For Acquiring Rights-of-way
§ 14-318-121. Additional levies in event of deficiency — Mandamus

(a) If the tax first levied shall prove insufficient to pay the bonds, both the principal and interest, issued by the board of commissioners on account of such improvement, as hereinafter provided, as the bonds shall become due and payable, the board shall from time to time make further levies upon the property previously assessed for sums sufficient to complete the improvement and to pay such bonds and interest. Any such levies shall be extended and collected in the same manner as the first levy.
(b) However, the total levy shall in no case exceed the value of the benefits assessed on the property with interest, and the performance of the duties may be enforced by mandamus at the instance of any person or board interested.

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