Arkansas Code Title 14. Local Government § 14-286-107. Plans for abatement services and property--Assessors--Assessment of benefits

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

(b) The board shall thereupon appoint three (3) assessors to assess the annual benefits which will accrue to the real property within the district as a result of the red imported fire ant abatement services and shall fix their compensation.

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

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

(e) The commissioners shall have the authority to fill any vacancy in the position of assessor, and the assessors shall hold their office at the pleasure of the board.