(a) The assessment shall be filed with the county clerk of the county where the land lies.
(b) The secretary of the board shall thereupon give notice of its filing by publication one (1) time a week for two (2) weeks in a newspaper publishing and having a bona fide circulation in the district.
(c) This notice may be in the following form:
(d) On the day named in the notice, it shall be the duty of the commissioners and assessor to meet together at the place named as a board of equalization 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 chancery court within thirty (30) days to review it.
“Notice is hereby given that the assessment of benefits and damages of District Number has been filed in the office of the County Clerk of County, and where it is open to inspection. All persons wishing to be heard on said assessment will be heard by the commissioners and the assessor of the district between the hours of 10 a. m. and 4 p. m. at , in the city of , Arkansas, on the day of , 19 . Secretary.”
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Structure Arkansas Code
Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts
Chapter 317 - Rural Road Improvement Districts
§ 14-317-103. Petition for district formation — In general
§ 14-317-104. Notice of petition
§ 14-317-105. Circulation of identical petitions
§ 14-317-106. Hearing on petition — Appeal
§ 14-317-107. District as body corporate
§ 14-317-108. Commissioners' oath
§ 14-317-109. Board organization — Vacancy
§ 14-317-110. Liability of board members
§ 14-317-113. Sale of acquired lands
§ 14-317-115. Plans for improvement — Assessor
§ 14-317-116. County clerk — Collector
§ 14-317-117. Alteration of plans
§ 14-317-118. Signatures prerequisite to levy — Five year freeze on assessment increase
§ 14-317-119. Assessment order — Lien — Remedy
§ 14-317-120. Filing assessments — Notice — Hearing
§ 14-317-121. Interest on assessment
§ 14-317-123. Additional levies for payment of bonds
§ 14-317-124. Payment of levies — Delinquency
§ 14-317-126. Priority of actions — Appeals
§ 14-317-128. Negotiable notes or bonds — Mortgages
§ 14-317-129. Contractors' bonds
§ 14-317-130. Estimate of work completed — Payment of contractors
§ 14-317-131. Preliminary expenses after failure to make improvement
§ 14-317-132. District's continued existence — Levies for repair
§ 14-317-133. Disposition of funds
§ 14-317-134. Changing assessment of benefits when property is transferred