§ 14-92-226 - Filing and notice of assessment. - Arkansas Statutes

14-92-226. Filing and notice of assessment.

(a) (1) The assessment shall be filed with the county clerk of the county.

(2) (A) (i) The secretary of the board of commissioners shall thereupon give notice of its filing by publication once 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:

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(B) (i) The secretary shall send a copy of the notice by certified letter to each owner of realty within the boundaries of the district.

(ii) The letters of notification shall be mailed not less than fifteen (15) days nor more than thirty (30) days prior to the date of hearing. The letter notices shall also advise each property owner of the benefits or damages assessed against all of his property located within the district.

(b) 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 it. Their determination shall be final unless suit is brought in the chancery court to review it.