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Arkansas Code Title 26. Taxation § 26-27-318. Appeals to courts

Current as of March 28, 2024 | Updated by Findlaw Staff

(a)(1)(A) The county assessor or a property owner who is aggrieved at the action of a county equalization board may appeal from the action of the county equalization board to the county court by filing a petition of appeal with the county clerk, who shall assign a case number to the appeal.

(B) The county clerk shall not charge a fee for filing an appeal under subdivision (a)(1)(A) of this section.

(2) The county clerk shall summon the members of the county equalization board and issue such process as the county assessor, the county equalization board, or the county judge may request for witnesses and evidence of the amount and value of the property.

(b) No appeal to the county court shall be taken unless the petitioner:

(1) Has exhausted his or her remedy before the county equalization board; or

(2) Was not sent the notice of value change as required by § 26-23-203.

(c)(1) An appeal must be filed on or before the second Monday in October of each year and shall have preference over all matters before the county court and shall be heard and an order made on or before the fifteenth day of November.

(2)(A) The county court shall notify in writing the property owner or county assessor of its decision no later than twenty (20) working days after the property owner's appeal hearing.

(B) The notification shall state the county court's decision and that the property owner may appeal the decision to the circuit court.

(d)(1) On an appeal from the action of the county equalization board or a subsequent court order affecting the valuation of the property, the petitioner or plaintiff shall have the burden of proving by a preponderance of the evidence the true and correct value of the property for ad valorem tax purposes as prescribed by law.

(2) A presumption of correctness or weight of authority does not attach to the action of the county assessor or the county equalization board, and the petitioner or plaintiff is not required to:

(A) Show that the assessed valuation of property is clearly erroneous, manifestly excessive, or confiscatory; or

(B) Meet a higher standard of proof than preponderance of the evidence.

(3)(A) For protests and appeals of commercial and industrial property, operating as such at the time of assessment, any party that intends to offer into evidence a sale or lease transaction as evidence of the value of the property that is the subject of the protest or appeal before the court shall have an affirmative duty to disclose both of the following at least five (5) days prior to the hearing:

(i) Whether the proposed comparable property was occupied or unoccupied at the time of the transaction; and

(ii) Whether the proposed comparable property was subject to any use, deed, or lease restriction at the time of the transaction that prohibits the property, on which a building or structure sits from being used for the purpose for which the building or structure was designed constructed, altered, renovated, or modified.

(B) The purpose of the disclosure is so that the court can determine whether the proposed comparable property is similarly situated to the subject property on appeal.

(C)(i) The court shall consider all evidence when determining whether comparable properties are similarly situated to the subject property.

(ii) Nothing in this section is meant to restrict a court's consideration of whether a proposed comparable property is similarly situated to the subject property.

(e) Upon an appeal, any property owner in the county may appear and be heard in support of or in opposition to the appeal.

(f)(1)(A) The county court shall acquire no jurisdiction to hear the appeal unless the county clerk shall have first given notice of the appeal by publication:

(i) By one (1) insertion published not less than one (1) week before the date fixed for the hearing of the appeal in a daily or weekly newspaper published and having a bona fide general circulation in the county; or

(ii) In any county in which no daily or weekly newspaper is published, by posting a notice at the courthouse and in four (4) other conspicuous places in the county seat of the county for a period of not less than one (1) week before the date fixed for the hearing of the appeal.

(B) The notice shall state:

(i) The name of the parties taking the appeal;

(ii) The assessment complained of, together with a definite description of the property so assessed;

(iii) The name of the supposed property owner;

(iv) The time and place fixed for the hearing of the appeal; and

(v) That any property owner in the county may appear at the hearing of the appeal and be heard in support of or in opposition to the appeal.

(2) The notice of appeal may be in the following form:

“NOTICE OF APPEAL FROM TAX ASSESSMENT

Notice is hereby given that ․․․․․․․․․․․․․․․․․․․․ hereby appeals to the County Court of ․․․․․․․․․․ County from an assessment on property described as follows:

Name of Supposed
Owner

Description of
Property

Amount of Assessment
Complained of

․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․

Such appeal will be heard by the county court at ․․․․ o'clock ․․․․M. at the courthouse at ․․․․․․․․․․, Arkansas, on the ․․․․ day of ․․․․․․․․․․, ․․․․, and any owner of property in said county may appear at said hearing in support thereof or in opposition thereto.

County Clerk”.

(g) It shall be the duty of the prosecuting attorney or his or her deputy, when called upon by the county assessor, a member of the county equalization board, or the county court, to represent the county and the state in the prosecution of all appeals before the county courts and the circuit courts.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-27-318. Appeals to courts - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-27-318/

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