Arkansas § 14-86-701 - Authority to levy.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-86-701 — Authority to levy., with citation guidance and answers to common questions.
§ 14-86-701. Authority to levy.
In all improvement districts in this state, the county court or board of commissioners or directors is authorized and empowered, upon the completion of the assessment of benefits and its confirmation, to levy and collect a tax. This tax shall be based upon the assessment of benefits and collectible from the real property in the district in the proportion of the respective assessments of benefits against the several pieces of property for the purpose of paying preliminary expenses wherever it is deemed prudent not to proceed immediately with construction and not to wind up the district. The tax shall be levied and collected in the same manner as is provided for the levy and collection of the taxes of the district for the purpose of construction. If any improvement district is abandoned before the making of the assessment of benefits, the tax for preliminary expenses shall be levied upon the real estate therein, upon the basis of the assessment for county and state purposes.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-86-701
What does Arkansas Code of 1987 Annotated § 14-86-701 cover?
Section 14-86-701 ("Authority to levy.") 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 § 14-86-701?
A common citation format is "Arkansas Code of 1987 Annotated § 14-86-701" (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 § 14-86-701 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.