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14-317-117. Alteration of plans.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-317-117. Alteration of plans.
(a) The commissioners may at any time alter the plans and specifications.
(b) The changed plans, with the accompanying specifications, shall be filed with the county court. Notice of filing shall be given by publication for two (2) weeks in some newspaper issued and having a bona fide circulation in the county.
(c) If, by reason of the change of plans, the board of commissioners deems that the assessment of benefits has become inequitable, it shall direct the assessor to make a reassessment.
(d) If any property owner deems that by reason of the change of plans his assessment has become inequitable, he may, within two (2) weeks after the last publication of notice, petition the board to order a reassessment. The decision of the board upon his petition shall be final unless an appeal is taken within ten (10) days to the county court.
(e) In case of reassessment, the reassessment shall be filed, advertised, and equalized as provided for in the original assessment.
(f) Wherever the words “two-thirds (2/3) majority in value” are used herein, it shall be construed to mean a two-thirds (2/3) majority in assessed value as shown by the latest county assessment records for general taxes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-317-117
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:14-317-117
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5230de7cf6070f4ede7e7f20d9ea2dcf1af7f508c68f517add56ac439b341883
Source location: content.xml paragraph 56772
Stored source content
14-317-117. Alteration of plans.
(a) The commissioners may at any time alter the plans and specifications.
(b) The changed plans, with the accompanying specifications, shall be filed with the county court. Notice of filing shall be given by publication for two (2) weeks in some newspaper issued and having a bona fide circulation in the county.
(c) If, by reason of the change of plans, the board of commissioners deems that the assessment of benefits has become inequitable, it shall direct the assessor to make a reassessment.
(d) If any property owner deems that by reason of the change of plans his assessment has become inequitable, he may, within two (2) weeks after the last publication of notice, petition the board to order a reassessment. The decision of the board upon his petition shall be final unless an appeal is taken within ten (10) days to the county court.
(e) In case of reassessment, the reassessment shall be filed, advertised, and equalized as provided for in the original assessment.
(f) Wherever the words “two-thirds (2/3) majority in value” are used herein, it shall be construed to mean a two-thirds (2/3) majority in assessed value as shown by the latest county assessment records for general taxes.
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