(a) The assessors shall meet as a board of assessment and equalization at the time and place specified in the notice and shall elect one (1) of their members as chairman and another as secretary.
(b) The levee district shall furnish a stenographer who shall take and transcribe all the testimony introduced before the board.
(c) The board shall keep a true and perfect record of its proceedings which shall be filed as a public record in the office of the levee district.
(d) A copy of the record, certified by the secretary of the levee district, shall be competent evidence in the courts.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
§ 14-124-101. Resolution required
§ 14-124-102. Appointment of assessor in each county
§ 14-124-103. Filing assessment
§ 14-124-104. Calling a meeting of assessors — Creation of board of assessment and equalization
§ 14-124-105. Notice of meeting
§ 14-124-106. Organization of board — Record of proceedings
§ 14-124-107. Powers and duties of board
§ 14-124-108. Units for assessment purposes — Assessments according to benefits accruing
§ 14-124-109. Chancery court review of assessment
§ 14-124-110. Petition for review
§ 14-124-111. Hearing — District assessment conclusive in absence of review
§ 14-124-112. Certification of assessment
§ 14-124-113. Appeal to Supreme Court
§ 14-124-114. Suits to collect taxes