Arkansas Code Title 14. Local Government § 14-317-118. Benefit assessment--Petition, etc.

(a) Road and street improvement districts formed after July 4, 1983, under the provisions of this chapter shall be subject to the provisions of this section in addition to other provisions of this chapter and all other applicable laws.

(b) When the initial assessment of benefits by the districts has been determined, the petition for formation of the districts shall once again be reviewed by the authority initially reviewing the petition, and, if upon review, it does not appear that persons who would be liable for at least fifty-one percent (51%) of the initial assessed benefits have signed the petition, then the assessment shall not be levied until additional signatures are obtained on the petition which would represent the approval of persons who would be liable for at least fifty-one percent (51%) of the assessments.

(c) Furthermore, the first assessment of benefits by the districts shall not be increased for a period of five (5) years subsequent to the first levy.

(d) Thereafter, the assessment of benefits shall be as otherwise provided by law.