Arkansas Code
Subchapter 1 - General Provisions
§ 14-284-109. Assessment — Notice and hearing

(a) The assessment shall be filed with the county clerk of the county, and the secretary of the board shall give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county. This notice may be in the following form:
(b) On the day named by the notice, it shall be the duty of the assessors to meet at the place named as a board of assessors and to hear all complaints against the assessment and to equalize and adjust the assessment. Their determination shall be final unless suit is brought in the circuit court within thirty (30) days to review it. If the board is unable to hear all complaints between the hours designated, they shall adjourn over from day to day until all parties have been heard.
(c)
(1) However, in cities of the first class that have two (2) or more full-time volunteer fire protection districts, the assessment is not final until reviewed by the governing body of the city and a resolution is passed that states the assessments have been reviewed.
(2) The city's governing body may return the assessments to the assessors with a request for further review of the assessments by the assessors.

“Notice is hereby given that the assessment of annual benefits of District Number has been filed in the office of the County Clerk of County, where it is open for inspection. All persons wishing to be heard on said assessment will be heard by the assessors of said district in the office of the county clerk between the hours of 1 p.m. and 4 p.m., at , on the day of , 20 ”
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