Arkansas § 14-286-108 - Assessments — Filing — Notice — Complaints.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-286-108 — Assessments — Filing — Notice — Complaints., with citation guidance and answers to common questions.
§ 14-286-108. Assessments — Filing — Notice — Complaints.
The assessment shall be filed with the county clerk of the county in which the property is located, and 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 of general circulation in the county. The notice shall be in the following form: On the day named by the notice, it shall be the duty of the assessors to meet, at the place named, as a board of assessors, to hear all complaints against the assessment, and to equalize and adjust the assessments. The determination shall be final unless suit is brought in the chancery court within thirty (30) days after the original determination by the assessors. If the board is unable to hear all complaints submitted between the hours designated in this subsection, the assessors shall adjourn over from day to day until all parties have been heard. “Notice is hereby given that the assessment of annual benefits of District Number has been filed in the office of the County Clerk of where it is open for inspection. All persons wishing to be heard regarding the assessment will be heard by the assessors of the district in the office of the county clerk between the hours of one (1:00) p.m. and four (4:00) p.m., at on the , 19
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-286-108
What does Arkansas Code of 1987 Annotated § 14-286-108 cover?
Section 14-286-108 ("Assessments — Filing — Notice — Complaints.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-286-108?
A common citation format is "Arkansas Code of 1987 Annotated § 14-286-108" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-286-108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.