Arkansas § 14-90-401 - Duties of assessors.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-90-401 — Duties of assessors., with citation guidance and answers to common questions.
§ 14-90-401. Duties of assessors.
The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the benefit to accrue to each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way by reason of the improvement. The assessment shall be entered in the book opposite the description. The assessors shall then subscribe the assessment and deposit it in the office of the recorder or city clerk of the town or city, where it shall be kept and preserved as a public record.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-90-401
What does Arkansas Code of 1987 Annotated § 14-90-401 cover?
Section 14-90-401 ("Duties of assessors.") 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 § 14-90-401?
A common citation format is "Arkansas Code of 1987 Annotated § 14-90-401" (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 § 14-90-401 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.