AR Code § 6-71-107 (2020)
2020 Arkansas Code|Title 6 - Education|Subtitle 5 - Postsecondary and Higher Education Generally|Chapter 71 - Improvement Districts for Colleges and Universities|§ 6-71-107. Board of assessors — Assessment procedure

 (a) Immediately after ascertaining the cost of the public improvement contemplated by this chapter, the commission shall appoint three (3) assessors.  (b) Each of the assessors, before entering upon the discharge of his or her duty, shall take an oath to well and truly assess, to the best of his or her ability, the value of all benefits to be received by each landowner by reason of the proposed improvement as affecting each tract of land within the district.  (c) They shall ascertain the value of the real property within the district without the improvement and the value thereof as benefited by the improvement, and they shall charge against each lot, tract, or parcel of real estate in said district an assessment according to the value of the benefit that will accrue to it by reason of the construction of the college or university.  (d)  (1) The board of assessors, within ninety (90) days after its organization, shall complete its duties by filing with the commission a list showing the description of the property of the district, the owners' names as far as they appear from the last county assessments, such corrections as they may ascertain should be made, the valuation of each lot, tract, or parcel without the improvement, the valuation with the improvement, and the benefit estimated to accrue to each lot, tract, or parcel by reason of the improvement.  (2) The board shall file with the county clerk of the county the list for the inspection of all persons interested.    (e) Notice of the filing of the assessments shall be given by publication in at least one (1) daily newspaper published in the county, and the notice shall state a date not less than thirty (30) days distant and the place where complaint may be made by any landowner before the board of any assessment made against his or her property.  (f) The board shall correct any inequalities, injustices, or errors which it may find in the assessment and shall hold meetings for the purpose of hearing the complaints of the owners of land in the district as to the assessment so as to adjust the burden of the assessment to the benefit to accrue to the real property of the complainant.  (g) The board may adjourn from day to day until the hearings are completed.  (h)  (1)  (A) Any landowner aggrieved by the action of the board may take an appeal to the commission within thirty (30) days from the action of the board upon his or her complaint, or any landowner may appeal from the action of the board from any assessment which acts unequally upon his or her property.  (B) The commission shall hear all appeals and determine them.    (2) Appeals may be taken from the commission to the county court in the same manner as is now provided by law that appeals may be taken from the county equalization boards to the county court, which appeal shall be taken within thirty (30) days from the action of the commission complained of and not thereafter.    (i) The assessors shall be paid on a per diem basis, the amount to be fixed by the commission for the time actually engaged by them in the discharge of the duties of their office.