Within forty (40) days after the passage of a municipal improvement district assessment ordinance, unless the time is extended by the city or town council, the city clerk or town recorder shall deliver to the county tax collector a certified copy of the assessment of benefits containing a description of the blocks, lots, and parcels of land in the district and the amount assessed on each, duly extended against each lot, block, or parcel of land and a certified copy of the ordinance fixing the percent to be collected each year.Acts 1881, No. 84, § 7, p. 161; 1901, No. 143, § 7, p. 264; C. & M. Dig., § 5669; Pope's Dig., § 7308; Acts 1949, No. 195, § 3; A.S.A. 1947, § 20-417.
Arkansas Legal Code