26-27-323. Authority to hear certain appeals.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-27-323. Authority to hear certain appeals. (a) In addition to its other duties, a county equalization board shall hear appeals under § 14-126-103. (b) The county equalization board shall meet as necessary to hear appeals under § 14-126-103.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-27-323

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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Arkansas Code — all titles (historical 2020) · legal_authorities

14-126-103. Review of alternative assessment.

14-126-103. Review of alternative assessment. (a)(1) A person aggrieved by an alternative assessment under this chapter may petition to have the assessment reviewed by the board of directors. (2) A petition for review shall be filed within thirty (30) days from the date when the assessment becomes effective. (3) The board of directors may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the petition. (4) The amount and legality of an assessment made by a district, in the absence of a petition for a review, is conclusive. (b)(1)(A) Within thirty (30) days of the conclusion of a review by the board of directors, an appeal may be filed with the county equalization board of the county in which the: (i) Property is situated; or (ii) District has its domicile if the property involved is in more than one (1) county. (B) A copy of the appeal shall be delivered to the: (i) President of the levee district; or (ii) Chair of the board of directors of the levee district. (2)(A) An appeal before the county equalization board shall be heard on the evidence introduced before the board of directors. (B) Additional or different evidence shall not be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of directors resulting in a wrongful and discriminatory assessment. (3) The right of review is part of the administrative remedy for relief from wrongful or erroneous assessments. (4)(A) The county equalization board shall hear the petition as expeditiously as possible. (B) The county equalization board may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the appeal. (C) As soon as the county equ

Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-126-103

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 14-126-103. This identifies an authority to review, not proof of applicability.