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ARKANSAS STATUTES AND CODES

§ 14-90-602 - Revision of assessments.

14-90-602. Revision of assessments.

(a) The commissioners of any municipal improvement district may require the assessors thereof to revise their assessment not more often than once per annum, increasing or diminishing the assessment against particular pieces of property as justice may require. However, the total amount of benefits shall never be diminished if the district shall have borrowed money or incurred indebtedness.

(b) On the filing of a reassessment, the city or town clerk shall publish in some newspaper published in the county a notice as follows:

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(c) Where assessments of benefits are revised in pursuance of this section, and notice is given as provided, the assessments shall be final and conclusive unless suit is brought in the chancery court within thirty (30) days after the publication of the notice provided for in subsection (b) of this section for the purpose of correcting the assessment.

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