Arkansas § 14-282-107 - Formation of plans — Assessment generally.

§ 14-282-107. Formation of plans — Assessment generally.

Upon the qualification of the commissioners, they shall form plans for the providing of ambulance improvements they intend to make and the property and equipment they intend to purchase. They shall thereupon appoint three (3) assessors to assess the annual benefits which will accrue to the real property within the district from the providing of ambulance services and shall fix their compensation. The assessors shall take an oath that they will well and truly assess all annual benefits that will accrue to the landowners of the improvement district by the providing of ambulance services. The assessors shall thereupon proceed to assess the annual benefits to the lands within the improvement district. They shall inscribe in a book each tract of land and shall extend opposite each tract of land the amount of annual benefits that will accrue each year to the land by reason of the services. In case of any reassessment, the reassessment shall be advertised and equalized in the same manner as provided in this section for making the original assessment. The owners of all property whose assessment has been raised shall have the right to be heard and to appeal from the decision of the assessors, as in the original assessment. The assessors shall place opposite each tract the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not void the assessment, and the assessors shall correct errors which occur in the county assessment list. The commissioners shall have the authority to fill any vacancy in the position of assessor and the assessors shall hold their office at the pleasure of the board.