Arkansas § 14-321-106 - Assessment of benefits.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-321-106 — Assessment of benefits., with citation guidance and answers to common questions.
§ 14-321-106. Assessment of benefits.
The assessment of benefits in any viaduct improvement district described in § 14-321-101 shall be made according to the actual benefits the lands will realize from the making and maintenance of the improvement. The commissioners or assessors in the district, in making the assessment of benefits, shall not be required to make them in zones of any form, or proportion them in circular zones of any particular width with reference to the viaduct. However, the commissioners or assessors are not prohibited from making their assessment of benefits on the basis of zones circular or in other form, if, in their opinion, this is the best basis on which to ascertain and fix the amount of the benefits to the several tracts and parcels of land in the district.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-321-106
What does Arkansas Code of 1987 Annotated § 14-321-106 cover?
Section 14-321-106 ("Assessment of benefits.") 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 § 14-321-106?
A common citation format is "Arkansas Code of 1987 Annotated § 14-321-106" (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 § 14-321-106 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.