Arkansas § 14-124-109 Chancery court review of assessment

Arkansas Statutes

§ 14-124-109 — Chancery court review of assessment

Arkansas § 14-124-109

Title14

This text of Arkansas § 14-124-109 (Chancery court review of assessment) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-124-109 (2026).

Text

(a)Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county.

(b)Review shall be heard on the evidence introduced before the board of assessment and equalization. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of assessment and equalization resulting in a wrongful and discriminatory assessment.

(c)The right of review provided herein shall be construed to be a part of the administrative remedy for relief from wrongful or e

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(a) Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county. (b) Review shall be heard on the evidence introduced before the board of assessment and equalization. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of assessment and equalization resulting in a wrongful and discriminatory assessment. (c) The right of review provided herein shall be construed to be a part of the administrative remedy for relief from wrongful or erroneous assessments.