Each of the assessors for a municipal improvement district shall, before entering upon the discharge of his duties, take oath that he will well and truly assess, to the best of his knowledge and ability, the value of all the benefits to be received by each landowner by reason of the proposed improvements as affecting each of the lots, blocks, or parcels of land, or railroad tracks and rights-of-way within the district.Acts 1899, No. 183, § 2, p. 323; 1901, No. 143, § 3, p. 264; 1907, No. 167, § 2, p. 402; 1907, No. 406, § 1, p. 1023; C. & M. Dig., § 5658; Pope's Dig., § 7293; A.S.A. 1947, § 20-404.
Arkansas Legal Code