Arkansas § 14-284-108 - Plans for improvement — Assessors and assessments generally.

§ 14-284-108. Plans for improvement — Assessors and assessments generally.

Immediately after their qualification, the commissioners shall form plans for the improvements they intend to make and the equipment they intend to purchase. To that end, they may employ an architect, if a fire station is to be built, and shall file a copy of the plans or specifications with the county clerk. They shall appoint three (3) assessors to assess the annual benefits which will accrue to the real property within the district from making the improvement and operation of the fire fighting equipment, and 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 district by the making of the proposed improvement and the acquisition and operation of the fire fighting equipment. The assessors shall proceed to assess the annual benefits to the lands within the district, and 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 building and equipping the fire station and operating the fire equipment for the extinguishing of fires, and the keeping in repair of the streets or roads liable to be traversed by the fire fighting equipment. 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. However, a mistake in the name shall not vitiate the assessment, and the assessors shall correct errors which occur in the county assessment list. The assessors shall hold their office at the pleasure of the board, which can fill any vacancy in the position of assessors.