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14-218-112. Appeal from assessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-218-112. Appeal from assessment.
(a) At any time within ten (10) days from the giving of the notice, anyone whose real estate is embraced in the assessment may file with the city clerk, in writing, his notice of appeal from the action of the board in making the assessment of his property.
(b) The appeal shall be heard and disposed of at the next regular meeting of the city council, and, on such appeal, the matter shall be heard de novo on such evidence as may be adduced on either side.
(c) The city council shall enter on its minutes the result of its finding on the appeal and shall then cause a copy of its finding to be certified to the board of assessors.
(d) The board shall make its assessment conform thereto if any change has been made therein by the city council.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-218-112
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-218-112
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b5e5e9d7e92796176c99a7c745e20462eb3de26ede777a9137df25e90547e455
Source location: content.xml paragraph 46900
Stored source content
14-218-112. Appeal from assessment.
(a) At any time within ten (10) days from the giving of the notice, anyone whose real estate is embraced in the assessment may file with the city clerk, in writing, his notice of appeal from the action of the board in making the assessment of his property.
(b) The appeal shall be heard and disposed of at the next regular meeting of the city council, and, on such appeal, the matter shall be heard de novo on such evidence as may be adduced on either side.
(c) The city council shall enter on its minutes the result of its finding on the appeal and shall then cause a copy of its finding to be certified to the board of assessors.
(d) The board shall make its assessment conform thereto if any change has been made therein by the city council.
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