Ark. Code § 14-93-120
Current with legislation from 2024 Fiscal and Special Sessions.
The assessment of the benefits shall bear interest at the rate of ten percent (10%) per annum from the time it is equalized. However, the interest need not be calculated until it is necessary to do so to avoid exceeding the total amount of benefits and interest, or the interest may be first collected.
Ark. Code § 14-93-120