14-124-109. Chancery court review of assessment.

Arkansas Code — all titles (historical 2020) · legal_authorities

14-124-109. Chancery court review of assessment.

14-124-109. Chancery court review of assessment. (a) Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county. (b) Review shall be heard on the evidence introduced before the board of assessment and equalization. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of assessment and equalization resulting in a wrongful and discriminatory assessment. (c) The right of review provided herein shall be construed to be a part of the administrative remedy for relief from wrongful or erroneous assessments.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-124-109

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.