Ark. Code Ann. § 14-116-602: Assessments - Filing and recording - Appointment of board of adjustment

(a) (1) When an assessment is completed, the assessor shall subscribe an original and one (1) copy of the assessment and deposit the original with the court clerk, where it shall be kept and preserved as a public record. (2) The copy shall be certified by the court clerk after court confirmation and returned to the assessor to be preserved with the records of the water district. (b) Upon the filing of assessment with the court clerk, the court shall appoint a three-member board of adjustment to hear complaints as provided for in § 14-116-605 . Members of the board of adjustment shall be owners of land within the improvement project area and shall serve without compensation, except that the water district shall pay the board of adjustment and its members necessary and reasonable expenses associated with hearing complaints and reporting its recommendations to the court. Acts 1995, No. 838, § 7.

(a) (1) When an assessment is completed, the assessor shall subscribe an original and one (1) copy of the assessment and deposit the original with the court clerk, where it shall be kept and preserved as a public record. (2) The copy shall be certified by the court clerk after court confirmation and returned to the assessor to be preserved with the records of the water district.

(1) When an assessment is completed, the assessor shall subscribe an original and one (1) copy of the assessment and deposit the original with the court clerk, where it shall be kept and preserved as a public record.

(2) The copy shall be certified by the court clerk after court confirmation and returned to the assessor to be preserved with the records of the water district.

(b) Upon the filing of assessment with the court clerk, the court shall appoint a three-member board of adjustment to hear complaints as provided for in § 14-116-605 . Members of the board of adjustment shall be owners of land within the improvement project area and shall serve without compensation, except that the water district shall pay the board of adjustment and its members necessary and reasonable expenses associated with hearing complaints and reporting its recommendations to the court.