Arkansas § 14-322-106 - Assessments — Filing, notice, and appeal.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-322-106 — Assessments — Filing, notice, and appeal., with citation guidance and answers to common questions.
§ 14-322-106. Assessments — Filing, notice, and appeal.
Upon the establishment of the district, the board shall cause an assessment to be made against each lot or parcel of real property in the district based upon the cost of the improvements and the benefits accruing to each lot and parcel of property, with all assessments on property in the district to be ad valorem, according to the value of the benefits and uniform. A copy of the assessed benefits shall be filed with the city clerk and county clerk. Notice that the assessed benefits have been filed with the city clerk and county clerk shall be published in a newspaper of general circulation in the municipality. The assessment of benefits against each parcel of property shall be final and conclusive unless questioned by action filed in the chancery court within thirty (30) days after the date of publication of notice of filing assessed benefits.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-322-106
What does Arkansas Code of 1987 Annotated § 14-322-106 cover?
Section 14-322-106 ("Assessments — Filing, notice, and appeal.") 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 § 14-322-106?
A common citation format is "Arkansas Code of 1987 Annotated § 14-322-106" (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 § 14-322-106 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.