Arkansas Statutes

§ 14-93-117 — Filing and notice of assessment - Hearing

Arkansas § 14-93-117

This text of Arkansas § 14-93-117 (Filing and notice of assessment - 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. § 14-93-117 (2026).

Text

(a)(1) The assessment shall be filed with the county clerk.
(2)(A) 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.
(b)On the day named in the notice, it shall be the duty of the commissioners and assessors to meet together at the place named as a board of equalization, to hear all complaints against the assessment, and to equalize and adjust it. Their determination shall be final, unless suit is brought in the chancery court within thirty (30) days to review it.

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Related

Opinion No.
(Arkansas Attorney General Reports, 2005)

Legislative History

Acts 1983, No. 613, § 8; A.S.A. 1947, § 20-2408.

Nearby Sections

15
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Bluebook (online)
Arkansas § 14-93-117, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/14-93-117.