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14-90-601. Correction of erroneous descriptions or omitted lands.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-601. Correction of erroneous descriptions or omitted lands.
(a)(1) The assessors of municipal improvement districts or their successors in office, or a majority of them, may file with the recorder or city clerk their certificate correcting erroneous descriptions of the lots, blocks, and parcels of land and railroad tracks and rights-of-way or describing them where the description was in the original assessment defective or wholly or partly omitted.
(2) In the case of omitted lands and lots, they shall in these cases make an assessment of benefits thereon.
(b) Thereupon, the city clerk or recorder shall publish in some newspaper published in the city or town, if there is one, and if not, then in some newspaper published in the county and having a bona fide circulation in the city or town, a notice in substantially the following form:
“The assessors of Improvement District No have filed their certificate correcting mistakes in the assessment of benefits thereof, which certificate is now in my office subject to inspection. All property owners may appeal to the City Council at any time within ten (10) days from this date. City Clerk (or Recorder) of the City (or Town) of ”
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(c)(1)(A) Within ten (10) days after the publication of the notice, the district or any property owner may apply to the city or town council to review the assessment so made and corrected.
(B) The district, or any property owner, may apply within thirty (30) days to the chancery court of the county to have the amended assessment reviewed and corrected.
(2) If no application is made to the council within ten (10) days or to the court within thirty (30) days, the assessment shall become final and incontestable, subject only to annual revision so provided by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-601
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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Stable record: arkansas_code:legal_authorities:14-90-601
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6a762e2d1432e26aac4820de9a477a1dfca6368558ae67e8ceb6d9dca6f337c7
Source location: content.xml paragraph 23525
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14-90-601. Correction of erroneous descriptions or omitted lands.
(a)(1) The assessors of municipal improvement districts or their successors in office, or a majority of them, may file with the recorder or city clerk their certificate correcting erroneous descriptions of the lots, blocks, and parcels of land and railroad tracks and rights-of-way or describing them where the description was in the original assessment defective or wholly or partly omitted.
(2) In the case of omitted lands and lots, they shall in these cases make an assessment of benefits thereon.
(b) Thereupon, the city clerk or recorder shall publish in some newspaper published in the city or town, if there is one, and if not, then in some newspaper published in the county and having a bona fide circulation in the city or town, a notice in substantially the following form:
“The assessors of Improvement District No have filed their certificate correcting mistakes in the assessment of benefits thereof, which certificate is now in my office subject to inspection. All property owners may appeal to the City Council at any time within ten (10) days from this date. City Clerk (or Recorder) of the City (or Town) of ”
Click to view form.
(c)(1)(A) Within ten (10) days after the publication of the notice, the district or any property owner may apply to the city or town council to review the assessment so made and corrected.
(B) The district, or any property owner, may apply within thirty (30) days to the chancery court of the county to have the amended assessment reviewed and corrected.
(2) If no application is made to the council within ten (10) days or to the court within thirty (30) days, the assessment shall become final and incontestable, subject only to annual revision so provided by law.
(3) On appeal to the council, the hearing shall be as prescribed in § 14-90-501.
(d) When the certificate correcting the assessment is filed, the city or town clerk or recorder shall make the corrections upon the assessment roll on file in red ink.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-90-501. Notice and hearing.
(a) Anyone whose real estate is embraced in a municipal improvement district assessment may file, within ten (10) days from the giving of the notice, with the city clerk in writing, his notice of appeal from the action of the board of assessors 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.
(c) On the appeal, the matter shall be heard de novo on the evidence that may be adduced on either side.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-90-501
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 14-90-501. This identifies an authority to review, not proof of applicability.