When all the assessments have been filed, the president of the levee district shall call a meeting of the assessors to be held in the office of the district at its domicile to sit as a board of assessment and equalization.
Calling a meeting of assessors — Creation of board of assessment and equalization
Ark. Code Ann. § 14-124-104, under Alternative Method of Assessment and Collection of Taxes in Levee Improvement Districts of More Than One County.
Ark. Code Ann. § 14-124-104