Arkansas § 14-92-226 - Filing and notice of assessment.

Full text of Arkansas Arkansas Code of 1987 Annotated § 14-92-226 — Filing and notice of assessment., with citation guidance and answers to common questions.

§ 14-92-226. Filing and notice of assessment.

The assessment shall be filed with the county clerk of the county. The secretary of the board of commissioners 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. The secretary shall send a copy of the notice by certified letter to each owner of realty within the boundaries of the district. The letters of notification shall be mailed not less than fifteen (15) days nor more than thirty (30) days prior to the date of hearing. The letter notices shall also advise each property owner of the benefits or damages assessed against all of his property located within the district. 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 it. Their determination shall be final unless suit is brought in the chancery court to review it. This notice may be in the following form: “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 said assessment will be heard by the commissioners and the assessor of said district between the hours of 10 a.m. and 4 p.m., at , in City of , Arkansas, on the day of , 19 . Secretary” Click to view form.

Source: official Arkansas text · Last verified 2026-08-27

Frequently Asked Questions About Arkansas § 14-92-226

What does Arkansas Code of 1987 Annotated § 14-92-226 cover?

Section 14-92-226 ("Filing and notice of assessment.") 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 § 14-92-226?

A common citation format is "Arkansas Code of 1987 Annotated § 14-92-226" (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 § 14-92-226 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.