Arkansas Statutes
§ 14-318-116 — Filing assessments - Notice - Hearing
Arkansas § 14-318-116
JurisdictionArkansas
Title14
This text of Arkansas § 14-318-116 (Filing assessments - Notice - Hearing) 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. § 14-318-116 (2026).
Text
(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 once a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county.
(b)This notice may be in the following form: Click here to view form.
(c)On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization and to hear all complaints against the assessment and to equalize and adjust the assessment. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it.
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Legislative History
Acts 1938 (Ex. Sess.), No. 23, § 5; A.S.A. 1947, § 76-1406.
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Bluebook (online)
Arkansas § 14-318-116, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-318-116.