AR Code § 14-125-701 (2020)
2020 Arkansas Code|Title 14 - Local Government|Subtitle 7 - Water and Soil Improvement Districts|Chapter 125 - Conservation Districts Law|Subchapter 7 - Taxes and Assessments|§ 14-125-701. Assessments of benefits and damages

 (a) As soon as the court has entered its order approving an improvement plan and establishing the improvement project area described therein, the court shall appoint three (3) assessors who shall be resident landowners of the project area.  (b) Each of the assessors shall take the oath of office as required by Arkansas Constitution, Article 19, § 20, and shall also swear that he will well and truly assess all benefits resulting from the improvement and all damages caused thereby.  (c) Any assessor failing to take the oath within thirty (30) days after his appointment shall be deemed to have declined, and his place shall be filled by the chancery court.  (d) All vacancies shall be filled by the chancery court. However, if the owners of a majority in assessed value of the real property in the project area shall petition for the appointment of a particular person or persons as assessor or assessors, it shall be the duty of the chancery court to appoint the person or persons so designated.  (e) The chancery court shall remove any of the assessors on the petition of owners of a majority in assessed value of the real property in the district.  (f) The assessors herein provided for shall receive as compensation the sum of five dollars ($5.00) each day they are engaged in carrying out their duties hereunder, together with their necessary expenses.  (g) The assessors shall proceed to assess the land within the project area on the basis of benefits accruing to the land from the works of improvement for the prevention of erosion, floodwater, and sediment damages, or the conservation, development, and utilization of soil and water resources and the disposal of water.  (h) A separate book for each project area shall be maintained with respect to assessments of benefits on the basis of benefits accruing to the land from the works of improvement.  (i) The assessors shall cause to be inscribed in the book the description of each tract of land. The assessors shall assess the value of the benefits to accrue to each tract by reason of the works of improvement and shall enter the assessment of benefits opposite the description, together with an estimate of what the landowner will be required to pay on the assessment.  (j) The assessment shall embrace not merely the land, but shall also embrace all railroads, tramroads, and other improvements on land that will be benefited by the works of improvement.  (k) There shall be placed opposite each tract of land the name of the owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. Evident errors which occur in the county assessment list may be corrected.  (l) If any owner of land or other district has made any improvements or works in the project area that can be profitably used as a part of the approved improvement plan, the value of the improvement or works shall be appraised by the assessors, shall separately appear upon its assessment of benefits, and shall be paid for the district, either in cash or by a reduction of assessment of benefits.  (m) The assessors shall also assess all damages that will accrue to any landowner by reason of the proposed improvements, including all injury to lands taken or damaged. Where the assessors return no such assessment of damages as to any tract of land, it shall be deemed a finding by the assessors that no damage will be sustained.