§ 14-286-108 - Assessments -- Filing -- Notice -- Complaints. - Arkansas Statutes

14-286-108. Assessments -- Filing -- Notice -- Complaints.

(a) The assessment shall be filed with the county clerk of the county in which the property is located, and the secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper of general circulation in the county. The notice shall be in the following form:

"Notice is hereby given that the assessment of annual benefits of _____ District Number _____ has been filed in the office of the County Clerk of _____ where it is open for inspection. All persons wishing to be heard regarding the assessment will be heard by the assessors of the district in the office of the county clerk between the hours of one (1:00) p.m. and four (4:00) p.m., at _____ on the _____, 19_____."

(b) 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 assessments. The determination shall be final unless suit is brought in the chancery court within thirty (30) days after the original determination by the assessors. If the board is unable to hear all complaints submitted between the hours designated in this subsection, the assessors shall adjourn over from day to day until all parties have been heard.