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192 chapters · 4,300 sections in this title.
Ark. Code Ann. § 14-120-502 Petition for review
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(a) The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective. (b) A copy of the petition shall be delivered to the president of the district or to the chairman of it…
Ark. Code Ann. § 14-120-503 Hearing and determination
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(a) The court shall hear the petition as expeditiously as possible. It shall have power to lower, raise, equalize, and determine the proper assessment of benefits established against the property described in the petition. (b) The amount and legality of an assessment made by any …
Ark. Code Ann. § 14-120-504 Certification to district of court's determination
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As soon as the court determines the proposed assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify the assessment to the district so that the district taxes may be extended against it.
Ark. Code Ann. § 14-120-505 Appeal to Supreme Court
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(a) An appeal may be prosecuted from the assessment determined by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of its determination by the chancery court. (b) The Supreme Court shall advance the appeal …