Arkansas § 14-284-214 - Assessments — Annual reassessments.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-284-214 — Assessments — Annual reassessments., with citation guidance and answers to common questions.
§ 14-284-214. Assessments — Annual reassessments.
The board of commissioners shall once a year order the assessors to reassess the annual benefits of protected property in the fire protection district if there have been improvements made or improvements destroyed or removed from one (1) or more tracts of land in the fire protection district, making it necessary to have the annual benefits revised. Whereupon, it shall be the duty of the assessors to reassess the benefits of the fire protection district, and the annual benefits assessed may be raised or lowered as fire protection services benefiting the property change. If the annual benefits assessed exceed one hundred dollars ($100) per parcel, the quorum court of the county in which the fire protection district lies shall review and approve or disapprove the reassessment. If the board of commissioners determines that there have been no significant changes in improvements on the lands in the fire protection district, the board of commissioners may direct that assessed benefits remain the same as the benefits assessed the preceding year.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-284-214
What does Arkansas Code of 1987 Annotated § 14-284-214 cover?
Section 14-284-214 ("Assessments — Annual reassessments.") 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 § 14-284-214?
A common citation format is "Arkansas Code of 1987 Annotated § 14-284-214" (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 § 14-284-214 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.