The assessments for maintenance and repair made pursuant to § 14-91-601 may be in addition to the twenty percent (20%) maximum assessment permitted for the original cost of the improvement by § 14-90-801, but no additional assessment shall be made in excess of five percent (5%) of the value of the real property in the district as shown by the last county assessment, and not more than ten percent (10%) of the additional assessment of benefits shall be collected in any one (1) year.
Structure Arkansas Code
Subtitle 5 - Improvement Districts Generally
Chapter 91 - Construction, Operation, Repair, and Sale of Municipal Improvements
Subchapter 6 - Continuance of Districts for Maintenance and Repair
§ 14-91-601. Procedure generally
§ 14-91-602. Levy of assessment
§ 14-91-603. Limitations on assessment