{"data":{"id":"us-ar/ark.-code-ann.-20-17-1109","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 20-17-1109","heading":"Assessment - Notice and hearings","body":"(a) The assessment shall be filed with the county clerk of the county, and the secretary of the board of commissioners shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. This notice may be in the following form: Click here to view form. (b) (1) (A) On the day named by the notice, it shall be the duty of the assessors to meet at the place named as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessment. (B) If the board is unable to hear all complaints between the hours designated, it shall adjourn over from day to day until all parties have been heard. (2) The board's determination shall be final, unless suit is brought in the circuit court within thirty (30) days to review it. Acts 1957, No. 318, § 5; A.S.A. 1947, § 20-1305.\n\n(a) The assessment shall be filed with the county clerk of the county, and the secretary of the board of commissioners shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. This notice may be in the following form: Click here to view form.\n\nClick here to view form.\n\n(b) (1) (A) On the day named by the notice, it shall be the duty of the assessors to meet at the place named as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessment. (B) If the board is unable to hear all complaints between the hours designated, it shall adjourn over from day to day until all parties have been heard. (2) The board's determination shall be final, unless suit is brought in the circuit court within thirty (30) days to review it.\n\n(1) (A) On the day named by the notice, it shall be the duty of the assessors to meet at the place named as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessment. (B) If the board is unable to hear all complaints between the hours designated, it shall adjourn over from day to day until all parties have been heard.\n\n(A) On the day named by the notice, it shall be the duty of the assessors to meet at the place named as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessment.\n\n(B) If the board is unable to hear all complaints between the hours designated, it shall adjourn over from day to day until all parties have been heard.\n\n(2) The board's determination shall be final, unless suit is brought in the circuit court within thirty (30) days to review it.\n\nActs 1957, No. 318, § 5; A.S.A. 1947, § 20-1305.\n\n17_1109_1 - Attachment","path":["AR Code","Title 20","Chapter 17","Subchapter 11"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"8bed5ba9f383ceb3a6e1483d0de673bf5de4a6a18ef73403b2a05d0447ca43b8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-20-17-1108","next":"us-ar/ark.-code-ann.-20-17-1110"},"notice":"GroundRules: Original legal text. Not legal advice."}