Arkansas § 14-86-2204 - Nominal assessments.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-2204 — Nominal assessments., with citation guidance and answers to common questions.
§ 14-86-2204. Nominal assessments.
All lands shall be assessed as to value and taxed within the boundaries of the district, and no exclusions or nominal assessments apply except under subsection (b) of this section. Subdivision (a)(1) of this section does not apply to: The Interstate Watershed Cooperation Act, § 14-115-101 et seq.; The Arkansas Irrigation, Drainage, and Watershed Improvement District Act of 1949, § 14-117-101 et seq.; Section 14-118-101 et seq.; Section 14-120-101 et seq.; Section 14-121-101 et seq.; Section 14-122-101 et seq.; Section 14-123-201 et seq.; Section 14-124-101 et seq.; or A district seeking an increase in fees, taxes, or assessments without the issuance of bonds, liens, or other indebtedness. At its option, any state agency or commission may choose to be excluded from any newly formed district.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-86-2204
What does Arkansas Code of 1987 Annotated § 14-86-2204 cover?
Section 14-86-2204 ("Nominal assessments.") 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 § 14-86-2204?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-2204" (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 § 14-86-2204 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.