§ 14-94-116 - Filing and notice of assessment -- Hearing. - Arkansas Statutes

14-94-116. Filing and notice of assessment -- Hearing.

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

(2) (A) The secretary of the board shall thereupon give notice of its filing by two (2) publications in a newspaper having a general circulation in the municipality in which the district lies, with the first publication to be not fewer than seven (7) days prior to the date set for the hearing.

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

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