Arkansas § 14-124-108 - Units for assessment purposes — Assessments according to benefits accruing.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-124-108 — Units for assessment purposes — Assessments according to benefits accruing., with citation guidance and answers to common questions.
§ 14-124-108. Units for assessment purposes — Assessments according to benefits accruing.
The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem practicable and advisable, such as the acre for rural lands; the lot for real estate in cities, towns, and villages; the plant and the land on which it is located for industrial properties; and the mile for railroads, tramroads, telegraph and telephone lines, electric high power lines, and rural electrification lines. They shall assess the properties in each class according to the special benefits which accrue by reason of levee protection to property of the character embraced in the particular class.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-124-108
What does Arkansas Code of 1987 Annotated § 14-124-108 cover?
Section 14-124-108 ("Units for assessment purposes — Assessments according to benefits accruing.") 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 § 14-124-108?
A common citation format is "Arkansas Code of 1987 Annotated § 14-124-108" (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 § 14-124-108 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.