(a) The assessment shall be filed with the county clerk of the county and the secretary of the board shall thereupon give notice of its filing by publication once a week for two (2) weeks in a newspaper published and having a bona fide circulation in the county.
(b) This notice may be in the following form:
(c) 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 the 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 318 - Improvement Districts For Acquiring Rights-of-way
§ 14-318-103. Petition by landowners
§ 14-318-104. Notice of petition
§ 14-318-105. Hearing on petition — Appeal
§ 14-318-106. District as body corporate
§ 14-318-107. Commissioners' oath
§ 14-318-108. Board organization — Vacancy
§ 14-318-109. Liability of board members
§ 14-318-112. Procurement and filing of plans for rights-of-way
§ 14-318-114. Duties of the county clerk and the collector
§ 14-318-115. Assessment order — Lien — Remedy
§ 14-318-116. Filing assessments — Notice — Hearing
§ 14-318-117. Interest on assessment
§ 14-318-118. Reassessment of benefits
§ 14-318-119. Time for payment of tax — Collection of delinquent taxes — Right of redemption
§ 14-318-120. Payment of improvement taxes with general taxes
§ 14-318-121. Additional levies in event of deficiency — Mandamus
§ 14-318-122. Commissioners' warrant
§ 14-318-123. Negotiable notes or bonds — Preliminary expenses and work
§ 14-318-124. Payment of preliminary expenses after failure to make improvement
§ 14-318-125. Misuse of bonds or money arising from sale of bonds — Penalties