§ 14-317-120 - Filing assessments -- Notice -- Hearing. - Arkansas Statutes

14-317-120. Filing assessments -- Notice -- Hearing.

(a) The assessment shall be filed with the county clerk of the county where the land lies.

(b) 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 publishing and having a bona fide circulation in the district.

(c) This notice may be in the following form:

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(d) On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization and to hear all complaints against the assessment and to equalize and adjust the assessment. Their determination shall be final unless suit is brought in the chancery court within thirty (30) days to review it.