Arkansas § 14-320-107 - Assessment of lands — Procedure.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-320-107 — Assessment of lands — Procedure., with citation guidance and answers to common questions.
§ 14-320-107. Assessment of lands — Procedure.
The board of commissioners shall proceed to assess the lands within the district and shall inscribe in a book the description of each tract, piece, and parcel of land and assess the benefits to accrue to each tract, piece, and parcel of land by reason of such improvement and shall enter the assessment of benefits opposite the description thereof. The assessment shall embrace not merely the lands, but all public and corporate roads, railroads, tramroads, and other improvements on the lands that will be benefited by the improvement. They shall place opposite each tract, piece, and parcel of land the supposed name of the owner as shown by the last general assessment, but a mistake in name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-320-107
What does Arkansas Code of 1987 Annotated § 14-320-107 cover?
Section 14-320-107 ("Assessment of lands — Procedure.") 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 § 14-320-107?
A common citation format is "Arkansas Code of 1987 Annotated § 14-320-107" (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 § 14-320-107 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.