Arkansas Code Title 14. Local Government § 14-283-106. Implementation plans; assessments

(a) As soon as is practical after its establishment, the board shall prepare plans for providing mosquito abatement services and for acquiring the property and equipment necessary to carry out the purposes of the district.

(b) The county assessors shall assess the annual benefits which will accrue to the real property within the district from the providing of mosquito abatement services.

(c) The original assessment of benefits and any reassessment shall be advertised and equalized in the same manner as provided in this chapter, and owners of all property whose assessment has been raised shall have the right to be heard and to appeal from the decision of the assessor, as provided in this chapter.

(d) The assessor shall place opposite each tract the name of the supposed owner, as shown by the last county assessment, but a mistake in the name shall not void the assessment, and the assessor shall correct errors which occur in the county assessment list.

(e) The assessments levied under this chapter shall be collected by the county collector in the same manner as property taxes.