Arkansas § 14-317-118 - Signatures prerequisite to levy — Five year freeze on assessment increase.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-317-118 — Signatures prerequisite to levy — Five year freeze on assessment increase., with citation guidance and answers to common questions.
§ 14-317-118. Signatures prerequisite to levy — Five year freeze on assessment increase.
Road and street improvement districts formed after July 4, 1983, under the provisions of this chapter shall be subject to the provisions of this section in addition to other provisions of this chapter and all other applicable laws. When the initial assessment of benefits by the districts has been determined, the petition for formation of the districts shall once again be reviewed by the authority initially reviewing the petition, and, if upon review, it does not appear that persons who would be liable for at least fifty-one percent (51%) of the initial assessed benefits have signed the petition, then the assessment shall not be levied until additional signatures are obtained on the petition which would represent the approval of persons who would be liable for at least fifty-one percent (51%) of the assessments. Furthermore, the first assessment of benefits by the districts shall not be increased for a period of five (5) years subsequent to the first levy. Thereafter, the assessment of benefits shall be as otherwise provided by law.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-317-118
What does Arkansas Code of 1987 Annotated § 14-317-118 cover?
Section 14-317-118 ("Signatures prerequisite to levy — Five year freeze on assessment increase.") 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 § 14-317-118?
A common citation format is "Arkansas Code of 1987 Annotated § 14-317-118" (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 § 14-317-118 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.