§ 14-317-117 - Alteration of plans. - Arkansas Statutes

14-317-117. Alteration of plans.

(a) The commissioners may at any time alter the plans and specifications.

(b) The changed plans, with the accompanying specifications, shall be filed with the county court. Notice of filing shall be given by publication for two (2) weeks in some newspaper issued and having a bona fide circulation in the county.

(c) If, by reason of the change of plans, the board of commissioners deems that the assessment of benefits has become inequitable, it shall direct the assessor to make a reassessment.

(d) If any property owner deems that by reason of the change of plans his assessment has become inequitable, he may, within two (2) weeks after the last publication of notice, petition the board to order a reassessment. The decision of the board upon his petition shall be final unless an appeal is taken within ten (10) days to the county court.

(e) In case of reassessment, the reassessment shall be filed, advertised, and equalized as provided for in the original assessment.

(f) Wherever the words "two-thirds (2/3) majority in value" are used herein, it shall be construed to mean a two-thirds (2/3) majority in assessed value as shown by the latest county assessment records for general taxes.