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14-283-107. Assessment — Notice and hearing.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-283-107. Assessment — Notice and hearing.
(a) The assessment shall be filed with the county clerk of the county, and the secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. This notice may be in the following form:
“Notice is hereby given that the assessment of annual benefits of District Number has been filed in the office of the County Clerk of County, where it is open for inspection. All persons wishing to be heard on said assessment will be heard by the assessors of said district in the office of the county clerk between the hours of 1 p.m. and 4 p.m. , at , on the day of , 19 ”
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(b) On the day named by the notice, it shall be the duty of the assessors to meet, at the place named, as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessments. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it. If the board is unable to hear all complaints between the hours designated, they shall adjourn over from day to day until all parties have been heard.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-283-107
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:14-283-107
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1fee66592f197b3d0c75d0c8213dad6e6d9ff9a3121b48c4c979f68e4424e525
Source location: content.xml paragraph 53007
Stored source content
14-283-107. Assessment — Notice and hearing.
(a) The assessment shall be filed with the county clerk of the county, and the secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. This notice may be in the following form:
“Notice is hereby given that the assessment of annual benefits of District Number has been filed in the office of the County Clerk of County, where it is open for inspection. All persons wishing to be heard on said assessment will be heard by the assessors of said district in the office of the county clerk between the hours of 1 p.m. and 4 p.m. , at , on the day of , 19 ”
Click to view form.
(b) On the day named by the notice, it shall be the duty of the assessors to meet, at the place named, as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessments. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it. If the board is unable to hear all complaints between the hours designated, they shall adjourn over from day to day until all parties have been heard.
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