(a)
(1) The assessment shall be filed with the clerk.
(2)
(A) The secretary of the board shall thereupon give notice of its filing by two (2) publications in a newspaper having a general circulation in the municipality in which the district lies, with the first publication to be not fewer than seven (7) days prior to the date set for the hearing.
(B) This notice may be in the following form:
(b) On the day named in the notice, it shall be the duty of the commissioners and assessors as a board of equalization to meet together at the place named to hear all complaints against the assessment, and to equalize and adjust them. Their determination shall be final, unless suit is brought in the chancery court in which the municipality is located 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 City Clerk (or Town Recorder) of , 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 5 - Improvement Districts Generally
Chapter 94 - Municipal Property Owners' Improvement District Law
§ 14-94-102. Legislative intent
§ 14-94-105. Petition to form district
§ 14-94-106. Hearing on petition and determination
§ 14-94-107. Board of commissioners generally
§ 14-94-108. Removal of board members
§ 14-94-109. Planning by board
§ 14-94-110. Powers of districts generally
§ 14-94-112. Right of eminent domain
§ 14-94-114. Priority of cases
§ 14-94-115. Assessment of benefits and damages
§ 14-94-116. Filing and notice of assessment — Hearing
§ 14-94-119. Interest on assessment
§ 14-94-120. Extension and collection of taxes
§ 14-94-121. Subsequent levies
§ 14-94-122. Payment of taxes — Enforcement
§ 14-94-123. Negotiable notes, bonds, or evidence of debt
§ 14-94-125. Payment of bonds and interest
§ 14-94-126. Dissolution of district