Arkansas § 14-90-403 - Setoff for private improvements.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-90-403 — Setoff for private improvements., with citation guidance and answers to common questions.
§ 14-90-403. Setoff for private improvements.
If, in the construction of sidewalks or making of other improvements, any owner of taxable property in a municipal improvement district shall be found to have improved his own property in such a manner that his improvement may be profitably made a part of the general improvement of the kind in the district, being also as good as that required by the system as determined by the board of improvement, the board shall appraise the value of the improvement made by the owner and shall allow its value as a setoff against the assessment against his property. In case the owner who has made these improvements shall be found to have failed to come up to the required standard, the board may allow him the value of the materials, so far as they may be profitably used in perfecting the system prescribed, as a setoff against his property thus improved. In these cases, the board shall issue to the owner a certificate showing the amount of setoff allowed, which shall be received by the collector in lieu of money for the amount enumerated and charged against the property.
Frequently Asked Questions About Arkansas § 14-90-403
What does Arkansas Code of 1987 Annotated § 14-90-403 cover?
Section 14-90-403 ("Setoff for private improvements.") 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 § 14-90-403?
A common citation format is "Arkansas Code of 1987 Annotated § 14-90-403" (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 § 14-90-403 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.