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14-218-124. Appeal from reassessment.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-218-124. Appeal from reassessment.
(a) Any owner of real estate located in the district, at any time within five (5) days from the giving of the notice, may appeal from the action of the board of assessors in readjusting or refusing to readjust the assessment against his property by filing with the clerk, in writing, his notice of appeal from the action of the board of assessors.
(b) The appeal shall be heard and disposed of at the next meeting of the city council.
(c) The city council shall enter upon its minutes the result of its findings on the appeal and shall have a copy of its findings certified to the board of assessors who shall make their assessment conform thereto if any change has been made therein by the council.
(d) Any person who shall fail to begin legal proceedings for the purpose of correcting or invalidating the readjustment or any new assessment against his property within thirty (30) days from the publication of the notice provided for in § 14-218-123 shall be forever barred and precluded.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-218-124
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:14-218-124
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f53cbe335a0a241d20c5bed6df194239d7b638a26dba1ec9f2a74a3f26133126
Source location: content.xml paragraph 47005
Stored source content
14-218-124. Appeal from reassessment.
(a) Any owner of real estate located in the district, at any time within five (5) days from the giving of the notice, may appeal from the action of the board of assessors in readjusting or refusing to readjust the assessment against his property by filing with the clerk, in writing, his notice of appeal from the action of the board of assessors.
(b) The appeal shall be heard and disposed of at the next meeting of the city council.
(c) The city council shall enter upon its minutes the result of its findings on the appeal and shall have a copy of its findings certified to the board of assessors who shall make their assessment conform thereto if any change has been made therein by the council.
(d) Any person who shall fail to begin legal proceedings for the purpose of correcting or invalidating the readjustment or any new assessment against his property within thirty (30) days from the publication of the notice provided for in § 14-218-123 shall be forever barred and precluded.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-218-123. Revised assessment list filed with city clerk — Notice.
(a) Immediately after making the annual readjustment and revision, the board of assessors shall file with the city clerk a list of the tracts, lots, and parcels of land upon which the assessment has been charged by them. This list shall show the name of the owner of each tract, lot, and parcel of land and the value of the benefits to accrue to each of the tracts as fixed by them at the annual readjustment.
(b) The clerk shall insert in a newspaper published in the county in which the city is located the following notice:
“The list showing the annual readjustment of the assessment of the Consolidated Water & Light District , was filed in my office on the day of , 19 . Clerk.”
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Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-218-123
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. The source passage cites 14-218-123. This identifies an authority to review, not proof of applicability.