Statutes > Arkansas Statutes > Title 14 - Local Government > Subtitle 7 - Water And Soil Improvement Districts > Chapter 120 - Drainage And Levee Improvement Districts Generally > Subchapter 3 - Consolidation of District Duties, Obligations, and Purposes > § 14-120-315 - Assessment -- Time, certification, and filing.

§ 14-120-315 - Assessment -- Time, certification, and filing.

14-120-315. Assessment -- Time, certification, and filing.

(a) The assessors shall make their assessments in their respective counties at such time as they may be directed so to do by the board of directors of the levee district, drainage district, or levee and drainage district.

(b) After each of them shall have completed the assessment for his particular county, he shall certify to it and file it in the office of the board of directors of the district, where it shall be open to public inspection.