Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 14-93-117: Filing and notice of assessment - Hearing

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

(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.

(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.

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.

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

93_117_1 - Attachment

Where this section sits in the code

AR Code
Title 14
Chapter 93