§ 14-123-401 - Assessment of lands. - Arkansas Statutes

14-123-401. Assessment of lands.

Assessors shall:

(1) Assess the value of lands in the district subject to overflow and benefited by the work, having reference to the value of the land without the work, and the value thereof as benefited by work; and

(2) Assess the value thereof as improved by the work in an assessment book to be provided for that purpose.