Arkansas § 14-121-704 - Assessment or reassessment of benefits.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-121-704 — Assessment or reassessment of benefits., with citation guidance and answers to common questions.
§ 14-121-704. Assessment or reassessment of benefits.
When lands have been annexed, the assessor of the drainage district shall proceed to assess the benefits in the annexed territory. Where there are no assessors, the board of commissioners shall act as assessors. The benefits shall be assessed, advertised, and equalized in the manner provided in §§ 14-121-402, 14-121-404, and 14-121-405, and appeals from the proceedings confirming the assessment must be taken within the time therein provided. If the commissioners of that drainage district deem it best, they may have a reassessment of all the benefits in the entire district, so as to equalize the burden, which reassessment shall be made, advertised, and equalized as above provided.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-121-704
What does Arkansas Code of 1987 Annotated § 14-121-704 cover?
Section 14-121-704 ("Assessment or reassessment of benefits.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-121-704?
A common citation format is "Arkansas Code of 1987 Annotated § 14-121-704" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-121-704 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.