Arkansas § 14-88-205 - Apportionment of assessed value for signers.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-88-205 — Apportionment of assessed value for signers., with citation guidance and answers to common questions.
§ 14-88-205. Apportionment of assessed value for signers.
If the boundaries of a local improvement district as petitioned for embrace a part of any lot, block, or parcel of land which, upon the county assessment books, is assessed as a whole, any signer of the petition may demand, in writing, of the county assessor that he shall apportion the assessment for state and county purposes upon the lot, block, or parcel of land so as to show the assessed value of that portion which is within the proposed district and the assessed value of the remainder which is without the district. It shall be the duty of the county assessor, within ten (10) days after the request is made of him, to make the reassessment and to deliver to the city or town clerk or recorder a certificate showing the assessed value of that portion of the lot, block, or parcel of land that is within the district, to the end that in determining whether a majority in value has signed the petition, the city or town council can compute the value of the portion of the lot, block, or parcel of land that is within the district.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-88-205
What does Arkansas Code of 1987 Annotated § 14-88-205 cover?
Section 14-88-205 ("Apportionment of assessed value for signers.") 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 § 14-88-205?
A common citation format is "Arkansas Code of 1987 Annotated § 14-88-205" (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 § 14-88-205 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.