Arkansas Code Title 14. Local Government § 14-218-123. Assessment--Readjustment--Notice--Publication

(a) Immediately after making the annual readjustment and revision, the board of assessors shall file with the city clerk a list of the tracts, lots, and parcels of land upon which the assessment has been charged by them. This list shall show the name of the owner of each tract, lot, and parcel of land and the value of the benefits to accrue to each of the tracts as fixed by them at the annual readjustment.

(b) The clerk shall insert in a newspaper published in the county in which the city is located the following notice:

“The list showing the annual readjustment of the assessment of the Consolidated Water & Light District ․․․, was filed in my office on the ․․․ day of ․․․․․․․․․․, 19․․․.