Arkansas § 14-91-602 - Levy of assessment.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-91-602 — Levy of assessment., with citation guidance and answers to common questions.
§ 14-91-602. Levy of assessment.
The city or town council shall provide, by ordinance, for the levy of the assessment of the benefits as made by the assessors under § 14-91-601 and shall fix the day in the year when the assessment shall be paid. The assessment shall be a charge and lien against all the real property in the district from the date of the ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created, except the lien for original assessment, and shall continue until the assessments, with any penalty and costs that may accrue, shall be paid. As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-91-602
What does Arkansas Code of 1987 Annotated § 14-91-602 cover?
Section 14-91-602 ("Levy of assessment.") 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 § 14-91-602?
A common citation format is "Arkansas Code of 1987 Annotated § 14-91-602" (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 § 14-91-602 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.