RESOLUTION
SOUTHEAST ARKANSAS LEVEE DISTRICT
CHICOT, DESHA AND LINCOLN COUNTIES, ARKANSAS
2023 LEVEE TAX ASSESSMENT
WHEREAS, ACT 570, OF THE 89TH GENERAL ASSEMBLY OF THE STATE OF ARKANSAS, AT ITS REGULAR SESSION IN 2013, ENTITLED AAN ACT CONCERNING AN ALTERNATIVE SYSTEM OF ASSESSMENTS BY A LEVEE DISTRICT INCLUDING MORE THAN TWO (2) COUNTIES; AND OTHER PURPOSES@ PROVIDES THAT A LEVEE DISTRICT WHICH ASSESSES TAXES IN MORE THAN TWO COUNTIES MAY ADOPT THE ALTERNATIVE METHOD OF TAXATION PROVIDED IN SAID ACT; AND,
WHEREAS, THE SOUTHEAST ARKANSAS LEVEE DISTRICT, CREATED BY ACT 83 OF 1917, OF THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS, COVERING ALL OF CHICOT AND DESHA COUNTIES, ARKANSAS, AND ALL THAT PART OF LINCOLN COUNTY, ARKANSAS, LYING EAST OF BAYOU BARTHOLOMEW, AT IT=S REGULAR MEETING HELD OCTOBER 10, 2023, DOES HEREBY ADOPT THE PROVISIONS OF ACT 570 , NOW CODIFIED AS ARKANSAS STATUTES ANNOTATED, SECTION 14-126-102, ET SEQ, ALONG WITH THE TAX PROVISIONS OF ACT 83 OF 1917, SECTIONS 21 AND 22, AS ITS METHOD OF ASSESSING SOUTHEAST ARKANSAS LEVEE DISTRICT TAXES FOR THE YEAR 2023, PAYABLE IN YEAR 2024.
WHEREAS THE BOARD OF DIRECTORS OF THE SOUTHEAST ARKANSAS LEVEE DISTRICT, BY A VOTE OF ALL ITS DIRECTORS, AT A MEETING HELD OCTOBER 10, 2023, DOES HEREBY DECLARE AN ASSESSMENT FOR YEAR 2023, PAYABLE IN YEAR 2024, AGAINST:
(1) ALL REAL ESTATE SUBJECT TO OVERFLOW WITHIN THE DISTRICT THE SUM OF THIRTY CENTS (30 CENTS) PER ACRE OR EACH CITY LOT IN THE COUNTIES OF CHICOT, DESHA AND THAT PART OF LINCOLN COUNTY LYING EAST OF BAYOU BARTHOLOMEW, LESS THAT CERTAIN REAL ESTATE OWNED BY STATE OF ARKANSAS, DEPARTMENT OF CORRECTIONS IN LINCOLN COUNTY AND CHICOT COUNTY, ARKANSAS;
(2) ALL IMPROVEMENTS ON REAL ESTATE SUBJECT TO OVERFLOW WITHIN THE DISTRICT NINE (9) MILLS ON THE DOLLAR OF THE ASSESSED VALUE OF SAID IMPROVEMENTS AS THE PROPERTY IS ASSESSED FOR STATE AND COUNTY PURPOSES IN THE COUNTIES OF CHICOT, DESHA AND THAT PART OF LINCOLN COUNTY LYING EAST OF BAYOU BARTHOLOMEW;
(3) ALL TELEPHONE, ELECTRICAL LIGHT AND POWER LINES AND PIPELINES SUBJECT TO OVERFLOW WITHIN THE DISTRICT NINE (9) MILLS ON THE DOLLAR OF TWENTY PERCENT (20%) OF THE ASSESSED VALUE OF THE UTILITY COMPANIES AS SHOWN BY THE CALCULATIONS OF THE ARKANSAS PUBLIC SERVICE COMMISSION PROVIDED TO THE TAX ASSESSORS IN EACH COUNTY;
(4) THAT THE RAILROAD, ITS RIGHTS OF WAY AND ROADBED SHALL BE ASSESSED THE SUM OF $160.00 PER MILE WITHIN THE DISTRICT; AND,
(5) THAT ALL REAL ESTATE OWNED BY THE STATE OF ARKANSAS, THROUGH THE DEPARTMENT OF CORRECTIONS IN THE COUNTIES OF LINCOLN AND CHICOT SHALL BE ASSESSED THE SUM OF ONE DOLLAR ($1.00) PER ACRE IN LIEU OF ANY OTHER TAX ASSESSED BY THE DISTRICT AS AGREED BY THE PARTIES.
TAXES SHALL NOT BE EXTENDED AGAINST PROPERTY WHICH IS EXEMPT FROM AD VALOREM TAXES WITH THE EXCEPTION OF ARKANSAS DEPARTMENT OF CORRECTIONS STATED ABOVE.
THESE ALTERNATIVE ASSESSMENTS FOR YEAR 2023, PAYABLE 2024, UNDER ACT 570 OF 2013 AND THAT PART OF ACT 83 OF 1917 SHALL BE IN LIEU OF ANY OTHER ASSESSMENTS REQUIRED BY OTHER LAWS UNDER WHICH THE LEVEE DISTRICT IS ESTABLISHED AND OPERATED.
THAT A COPY SHALL BE SENT TO THE COUNTY CLERKS, TAX ASSESSORS AND TAX COLLECTORS OF CHICOT, DESHA AND LINCOLN COUNTIES, ARKANSAS.
DATED THIS 10th DAY OF OCTOBER, 2023.
SOUTHEAST ARKANSAS LEVEE DISTRICT
By: GREG SIMPSON, President
(REQUIRES ONE PUBLICATION IN THE COUNTIES OF CHICOT, DESHA, AND LINCOLN)
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