Arkansas Code
Subchapter 3 - Consolidation of District Duties, Obligations, and Purposes
§ 14-120-316. Board of assessment and equalization

(a) When the assessments for each county shall have been filed, the president of the board of directors 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) 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 owners of the lands, town lots, suburban lots, rural lots, industrial tracts, blocks, railroads, tramroads, telegraph, telephone, and electric power lines and underground cables, pipelines, and all other real property and interests in real property who 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 notice has 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 chairman and another as secretary.
(e) A stenographer shall take and transcribe all testimony introduced before the board; and a true and perfect record of its proceedings shall be made and filed as a public record in the office of the district.
(f) They shall hear complaints of property owners who deem themselves aggrieved and shall adjust any errors or wrongful assessments complained of.
(g) They shall compare and equalize their assessments and correct the assessment rolls to conform to this equalization. Their assessments, as equalized, shall be the assessment of benefits for the purpose of this subchapter until the next assessment is made.
(h) In all meetings of the board of assessors for equalization purposes, a majority shall be sufficient to constitute a quorum for the transaction of business and the equalization of the assessments.
(i) The assessors shall receive for their services such compensation as the board of directors of the district may deem commensurate.
(j) The action of the board of directors in ordering an assessment under the terms of this subchapter shall not be deemed to be an abandonment of benefits previously assessed under the provisions of the act creating the district, and acts amendatory thereof, or under subchapter 2 of this chapter and amendments thereto, but the assessments of benefits shall be and remain in full force and effect until the new assessment becomes final. Upon the assessment becoming final, either through action of the board of assessors or on review by a circuit court as provided in this subchapter, the final assessment shall be the assessment of benefits for the district until a new assessment is made.

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