Arkansas Code
Chapter 124 - Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County
§ 14-124-107. Powers and duties of board

(a) The board shall:
(1) Hear all complaints filed before it, which shall be in writing;
(2) Correct all wrongful or erroneous assessments; and
(3) Equalize the assessments of all classes of property throughout the district so as to make them uniform.

(b) The board shall have the power to lower assessments that are intrinsically or relatively too high and to raise assessments that are intrinsically or relatively too low.
(c) Inequalities among assessments in one (1) class shall not be ground of complaint by property owners in another class if the class as a whole bears its just proportion of the burden of levee protection.
(d) When an assessment is made and equalized as provided in this chapter, it shall remain the assessment for the district until a new assessment is made pursuant to an order of the board of directors or commissioners.
(e) The assessment books for the several counties shall be corrected to conform to the action of the board.

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