Arkansas Code
Subchapter 2 - Agreements with United States Generally
§ 14-120-224. Board of assessment and equalization

(a) When the assessments for each county shall have been filed, the president of the district shall call a meeting of the assessors, to be held at the office of the domicile of the district, to sit as a board of assessment and equalization.
(b) Thereupon, the president of the board of directors of the district shall cause a notice of the time and place of the meeting to be published once a week for two (2) consecutive weeks in a newspaper in each county which, or a part of which, is embraced in the levee district, calling on all the land, lot, and other property owners, railroad owners, telegraph, telephone, and electric power line owners, or other property owners who should deem themselves aggrieved by reason of the assessment, to appear, on the day named for the holding of the meeting of the board of assessment and equalization, and present their grievances, to the end that any wrongful or erroneous assessment may be corrected.
(c) After the notice shall have been given, the board of assessment and equalization shall meet at the office of the board of directors at the domicile of the district on the day mentioned in the notice.
(d) They shall select one (1) of their members as a chairman and another as secretary.
(e) A stenographer shall take and transcribe all testimony introduced before the board.
(f) A true and perfect record of its proceedings shall be made and filed as a public record in the office of the district.
(g) They shall hear complaints of property owners who deem themselves aggrieved and shall adjust any errors or wrongful assessments complained of.
(h) They shall compare and equalize their assessments and correct the assessment rolls to conform to the equalization.
(i) Their assessments, as equalized, shall be the assessment of benefits for the purpose of this subchapter, until the next assessment shall be ordered by the board of directors of the district.
(j) In all meetings of the board of assessors for equalizing purposes, a majority thereof shall be sufficient to constitute a quorum for the transaction of business and the equalization of the assessments.
(k) The assessors shall receive for their services compensation as the board of directors of the district may deem commensurate.

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