Arkansas § 14-123-401 - Assessment of lands.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-123-401 — Assessment of lands., with citation guidance and answers to common questions.
§ 14-123-401. Assessment of lands.
Assessors shall: Assess the value of lands in the district subject to overflow and benefited by the work, having reference to the value of the land without the work, and the value thereof as benefited by work; and Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-123-401
What does Arkansas Code of 1987 Annotated § 14-123-401 cover?
Section 14-123-401 ("Assessment of lands.") 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 § 14-123-401?
A common citation format is "Arkansas Code of 1987 Annotated § 14-123-401" (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 § 14-123-401 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.