The log cabin Democrat., 1911-03-16
FOR REIMBURSEMENT
 OF ASSESSMENTS
IMPROVEMENT DISTRICTS
BILL MAKING NEEDED CHANGE IN LAWS TO BE INTRODUCE
 ED IN LEGISLATURE.

of benefits in municipal improvement districts may be annually readjusted and erroneous assessments corrected, City Attorney R. W. Robins has drafted a bill which he has asked Sen ator A. C. Martin to introduce in the legislature. In explanation of the bill, Mr. Robins was written to Sena- tor Martin, in part, as follows:
 'I enclose herewith a bill which l trust you can introduce and have passed by the present general assem- bly,. providing for the annual readust- ment of assessments in improvement districts of cities and towns. AS you know, our improvement district law has been developed by process of evolution from a very small begin ming Originally it was provided that the entire assessment should be paya- ble at once, but it was afterwards provided that assessments might be payable in annual installments. The fact that these assessments are paya- ble in annual installments over con siderable period of years, of course, gives rise to the necessity of revising and readjusting the assessment annu- ally to cover increase or decrease in the value of property. The law at present is rather incomplete on this subject and it's meaning is somewhat in doubt There is no direct provision in the law by which manifest error in the assessment may be corrected in the annual readjustment and there is doubt as to whether or not the as sessors have a right under the law to make any change in any assess ment after it has been originally made by them, except to increase the assessment where improvements have been placed on property. It is abso- lutely impossible, of course. for as sessors to make an assessment without making some errors, and if the law does not contain provision for rem edying these errors it should do so. There is always more or less dissatis- faction caused in these improvement districts, and l believe this rissatis- faction would be to large extent al layed if the property owners were provided with a simple and plain rem edy for correcting errors in the as sessment.
 ''As you will note, I have provided in this bill that the total amount of benefits cannot be lowered by any an nual readjustment. This, in my opin- 1 ion, is vital, for the reason that the to- tai amount of benefits under an assess ment is the basis upon which the dis trict issues their bonds, and if by any provision of law the total amount of the betterments may be reduced by future assessment it would be inn possible for an improvement district to borrow money. Of course except in always necessary for a district to is sue bonds and borrow money so that the taxpayers may pay the cost of the improvement in small annual install ments.
 "l trust that you can introduce this bill and get it passed by the present genearl assembly, as l feel that it is very necessary piece of legislation" :"
 The full text of the bill is as fol- lows:
 A Bill for an Act entitled. An Act to
 Provide for the Annual Readiust-
 ment of Assessments of Improve
 ment Districts in Cities and
 Towns
 Be it Enacted by the General Assem-
 bly, of the State of Arkansas:
 Be it Enacted by the People of the
 State of Arkansas:
 Section l. That the board of asses sors of improvement districts existing or hereafter created in cities and towns, the assessments for which are | payable in annual installments, shall annually revise and readjust the as- sessment of property made by them for said districts. The said annual readjustment shall be made and list showing same filed with the city clerk or recorder at least 90 days before the date fixed by the city council of such city for the collection of the annual installment of said assessment for such district, and the said board Of assessors shall give notice of the time and place at which they will meet to make such readjustment and revision by publication for one insertion in some newspaper published in said town or city for at least ten days be-