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192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-120-225 Chancery court review of assessment
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Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situate, or by the chancery court of the county in which the district has its domicile…
Ark. Code Ann. § 14-120-226 Tax levy by board to satisfy certain obligations
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(a) The board of directors of any levee district, drainage district, or levee and drainage district is authorized and empowered, and it is made their duty, to assess and levy annually a tax upon the increased value, or betterment, estimated to accrue, and which will accrue, to la…
Ark. Code Ann. § 14-120-227 Alternative method of assessment — Reassessment — Vacancies on board
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(a) Any levee district, drainage district, or levee and drainage district in this state, lying in one (1) or more counties which may hereafter avail itself of the benefits and the power and authority conferred by this subchapter, at its election and in the alternative, may have a…
Ark. Code Ann. § 14-120-228 Collectors
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(a) The qualified and acting tax collectors of the levee district, drainage district, or levee and drainage districts which may hereafter avail themselves of the powers, authority, and benefits conferred by this subchapter, are charged with the duty of collecting the annual taxes…