Arkansas Code Title 14. Local Government § 14-90-906. Copies to county clerk

(b)(1) For the payment of the second and subsequent annual installments of the special assessment, the county clerk shall annually extend on the tax books against the property described in the assessment of benefits the percent designated in the ordinance for annual collection.

(2) In making this extension, the county clerk shall include the name of the district levying the assessment and shall indicate the amount of the annual installment to be collected in dollars and cents.

(c)(1) If the ordinance fixing the percent for annual collection is amended, then a certified copy of the amended ordinance shall be filed with the county clerk, and thereafter he shall extend the percent as fixed by the amended ordinance.

(2) Not more than twenty-five percent (25%) of the benefits may be extended in any one (1) year.

(d)(1) In the event the assessments as contained in the certified copy of the assessments filed in the office of the county clerk are in any manner revised, changed, or divided, then, upon receipt of a certificate executed by the board of improvement or its duly authorized agent, the county clerk shall have the right to change the assessment of benefits as filed in his office so as to correspond with the change, alteration, or division.

(2) When extending the annual installments in the future, the county clerk shall make the extensions in accordance with the change, alteration, or division.