A person aggrieved by an alternative assessment under this chapter may petition to have the assessment reviewed by the board of directors.
A petition for review shall be filed within thirty (30) days from the date when the assessment becomes effective.
The board of directors may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the petition.
The amount and legality of an assessment made by a district, in the absence of a petition for a review, is conclusive.
Within thirty (30) days of the conclusion of a review by the board of directors, an appeal may be filed with the county equalization board of the county in which the:
Property is situated; or
District has its domicile if the property involved is in more than one (1) county.
A copy of the appeal shall be delivered to the:
President of the levee district; or
Chair of the board of directors of the levee district.
An appeal before the county equalization board shall be heard on the evidence introduced before the board of directors.
Additional or different evidence shall not be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of directors resulting in a wrongful and discriminatory assessment.
The right of review is part of the administrative remedy for relief from wrongful or erroneous assessments.
The county equalization board shall hear the petition as expeditiously as possible.
The county equalization board may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the appeal.
As soon as the county equalization board determines the proper assessment under a petition pending before it, the county equalization board shall promptly certify the assessment to the district, and the district shall modify the assessment as necessary.
Within thirty (30) days of the conclusion of an appeal to the county equalization board, an appeal may be filed with the circuit court of the county in which the:
Property is situated; or
District has its domicile if the property involved is in more than one (1) county.
A copy of the appeal to the circuit court shall be delivered to the:
President of the levee district; or
Chair of the board of directors of the levee district.
Review shall be heard on the evidence introduced before the board of directors.
Additional or different evidence shall not be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of directors resulting in a wrongful and discriminatory assessment.
The right of review is part of the administrative remedy for relief from wrongful or erroneous assessments.
The circuit court shall hear the petition as expeditiously as possible.
The circuit court may lower, raise, equalize, or determine the proper amount of benefit assessable against the property described in the appeal.
As soon as the circuit court determines the proper assessment under a petition pending before it, the clerk of the circuit court shall promptly certify the assessment to the district, and the district shall modify the assessment as necessary.
An appeal may be filed from the assessment fixed by the circuit court with the Supreme Court.
The transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the issuance of the decree of the circuit court.
The Supreme Court shall advance the appeal on its docket as involving a matter of public interest.
History.
Acts 2013, No. 570, § 1.
Chapters 127-135
[RESERVED.]
[Reserved]
Subtitle 8.
Public Facilities Generally
Chapter 136
General Provisions
[Reserved]
Chapter 137
Public Facilities Boards
Effective Dates.
Acts 1975, No. 142, § 23: Feb. 12, 1975. Emergency clause provided: “It has been found and is hereby declared by the General Assembly of the State of Arkansas that for the benefit of the people of this State, the increase of their commerce, welfare and prosperity, and the improvement and maintenance of their health and living conditions, it is essential and necessary that additional means be provided to assist in the financing of the public facilities to which this Act pertains. Therefore, an emergency is hereby declared to exist and this Act, being necessary for the preservation of the public peace, health and safety, shall take effect and be in full force from and after its passage and approval.”
Acts 1975 (Extended Sess., 1976), No 1224, § 4: Feb. 12, 1976. Emergency clause provided: “It is hereby found and declared by the General Assembly of the State of Arkansas that the additional powers which may be granted to Public Facilities Boards as authorized by this Act are immediately necessary for the benefit of the people of this State, the increase of their commerce, welfare and prosperity, and the improvement and maintenance of their health and living conditions. Therefore, an emergency is hereby declared to exist and this Act, being necessary for the preservation of the public peace, health and safety, shall take effect and be in force from and after its passage and approval.”
Acts 1977, No. 446, § 7: became law without Governor's signature, Mar. 16, 1977. Emergency clause provided: “It has been found and it is hereby declared that existing authority for the financing of public facilities projects, particularly health care facilities, is inadequate and that by reason of such inadequacy many needed projects have been delayed. Therefore, an emergency is declared to exist and this Act, being necessary for preservation of the public peace, health and safety, shall be in force upon its approval.”
Acts 1981, No. 52, § 5: Feb. 12, 1981. Emergency clause provided: “It has been found and is hereby declared by the General Assembly of the State of Arkansas that in order to promote the conservation of energy and the development of new energy resources, which will benefit the people of this State by improving and maintaining their health and living conditions, it is essential and necessary that additional means be provided to assist in the financing of energy facilities to which this Act pertains. Therefore, an emergency is hereby declared to exist, and this Act being immediately necessary for the preservation of the public peace, health and safety shall take effect and be in full force from and after its passage and approval.”
Acts 1981, No. 231, § 5: Feb. 26, 1981. Emergency clause provided: “It has been found and it is hereby declared that certain confusion exists regarding the types of facilities which may be provided and financed as public facilities projects as health care facilities and it is necessary that the intention and meaning of Act 142 of 1975 be clarified without delay in order that the public health and welfare may be advanced. Therefore, an emergency is declared to exist and this Act, being necessary for the preservation of the public peace, health and safety shall be in force upon its approval.”
Acts 1981, No. 528, § 9: Mar. 17, 1981. Emergency clause provided: “It has been found and it is hereby declared that educational facilities, as defined in this Act, are essential to the continued, welfare, safety and economic growth of the State of Arkansas and her people and that the availability of financing for educational facilities under Act No. 142 of 1975, as amended, is immediately necessary for the development of educational facilities prior to the beginning of the 1981-82 school year. Therefore, an emergency is hereby declared to exist and this Act, being necessary for the preservation of the public peace, health and safety shall be in effect upon its passage and approval.”
Acts 1981, No. 827, § 6: Mar. 28, 1981. Emergency clause provided: “It has been found and it is hereby declared that educational facilities, as defined in this Act, are essential to the continued health, welfare, safety and economic growth of the State of Arkansas and her people and that the availability of financing for educational facilities under Act No. 142 of 1975, as amended, is immediately necessary for the development of educational facilities prior to the beginning of the 1981-82 school year. Therefore, an emergency is hereby declared to exist and this Act, being necessary for the preservation of the public peace, health and safety shall be in effect upon its passage and approval.”
Acts 1981, No. 857, § 3: Mar. 28, 1981. Emergency clause provided: “It is hereby found and determined by the General Assembly that the law relating to the establishment, operation and power of municipal and county public facilities boards does not contain specific authority for such public facilities boards to own and operate public transportation facilities; that the rapidly increasing cost of motor fuel makes it impractical for persons of low income or retired persons living on fixed incomes to own personal motor vehicles to use for their necessary travel; that it is in the best interest of energy conservation and would be financially helpful to low income persons to authorize public facilities boards to own and operate public transportation facilities and that this Act is designed to accomplish this purpose and should be given effect immediately. Therefore, an emergency is hereby declared to exist and this Act being necessary for the immediate preservation of the public peace, health and safety shall be in full force and effect from and after its passage and approval.”
Acts 1981 (Ex. Sess.), No. 18, § 7: Nov. 25, 1981. Emergency clause provided: “It has been found and it is hereby declared that the development of hydroelectric power projects, as defined in this Act, is essential to the meeting of urgent needs of the inhabitants of this State for electrical energy and that the method of developing and financing such projects authorized by this Act, is essential to the meeting of urgent needs of the inhabitants of this State for electrical energy and that the method of developing and financing such projects authorized by this Act is the most efficient and expeditious method for developing and financing some proposed hydroelectric power projects. Therefore, an emergency is declared and this Act, being necessary for the preservation of the public peace, health and safety, shall be in force upon its passage and approval.”
Acts 1983, No. 221, § 2: Feb. 16, 1983. Emergency clause provided: “It is hereby found and determined that the provisions of recently enacted federal legislation, including the Tax Equity and Fiscal Responsibility Act of 1982, have created a serious uncertainty as to the manner in which revenue bonds issued by Public Facilities Boards established under the authority of Act 142 of 1975, as amended, should be executed and that such uncertainty threatens to delay the financing of projects by such Public Facilities Boards and to make such financings more expensive, thereby jeopardizing the ability of residents of the State of Arkansas to realize the benefits to be obtained from such projects, and it is further found that the immediate passage of this Act is necessary to resolve such uncertainties and to assist citizens of the State of Arkansas in obtaining the benefits from such projects. Therefore, an emergency is declared to exist, and this Act, being necessary for the immediate preservation of the public peace, health and safety of the citizens of the State of Arkansas, shall be in full force and effect from and after its passage and approval.”
Acts 1983, No. 531, § 3: Mar. 18, 1983. Emergency clause provided: “It is hereby found and determined by the General Assembly that the financing of the public improvements to which this Act pertains is not feasible under existing maximum interest rate limitations, that the accomplishment of these public improvements is essential to the continued development of this State and that this Act is immediately necessary to accomplish these public improvements. Therefore, an emergency is declared to exist and this Act, being necessary for the preservation of the public peace, health and safety shall be in effect from and after its passage and approval.”
Acts 1987, No. 47, § 8: Feb. 16, 1987. Emergency clause provided: “It is hereby found and is hereby declared by the General Assembly of the State of Arkansas that for the benefit of the people of this state the increase of their commerce, welfare and prosperity and the improvement and maintenance of their health and living conditions, it is essential and necessary that additional sources for the payment of revenue bonds be authorized to assist in the financing of public facilities projects to which this act pertains. Therefore, an emergency is hereby declared to exist and this act, being necessary for the preservation of the public peace, health and safety, shall take effect and be in full force from and after its passage and approval.”
Acts 1987, No. 929, § 4: Apr. 13, 1987. Emergency clause provided: “It has been found and is hereby declared by the General Assembly of the State of Arkansas that for the benefit of the people of this State, the increase of their commerce, welfare, and prosperity, and the improvement and maintenance of their health and living conditions, it is essential and necessary that additional means be provided to assist in the financing of public facilities to which this Act pertains. Therefore, an emergency is hereby declared to exist, and this Act being necessary for the preservation of the public peace, health and safety, shall take effect and be in full force from and after its passage and approval.”
Acts 1987, No. 1012, § 4: Apr. 14, 1987. Emergency clause provided: “It is hereby found and determined by the General Assembly that because of the case Ricarte v. State, CR 86-31, a question has arisen over the validity of Act 1224 of the Extended Session of 1976; that this Act is a reenactment of the former law; and that the immediate passage of this Act is necessary to clarify the state of the law on this issue. Therefore, an emergency is hereby declared to exist, and this Act being necessary for the immediate preservation of the public peace, health and safety, shall be in full force and effect from and after its passage and approval.”
Acts 1991, No. 279, § 7: Feb. 28, 1991. Emergency clause provided: “It is hereby found and determined by the General Assembly that the changes this Act makes in the public facilities board law will result in the more efficient and effective operation of those boards; that the services provided by public facilities boards are in many instances vital to the public health and welfare; that the effect of this Act will be to provide better services to the people served by public facilities boards; and that this Act should go into effect immediately in order to enhance the services of the public facilities boards as soon as possible. Therefore, an emergency is hereby declared to exist and this Act being immediately necessary for the preservation of the public peace, health and safety shall be in full force and effect from and after its passage and approval.”
Acts 1992 (1st Ex. Sess.), Nos. 26 and 34, § 8: Mar. 10, 1992. Emergency clause provided: “It is hereby found and determined by the General Assembly that the Public Facilities Boards Act is in need of strengthening; that this act provides checks and balances which will benefit the people of this state and that this act should go in effect immediately in order to better serve the people as soon as possible. Therefore, an emergency is hereby declared to exist, and this act being immediately necessary for the preservation of the public peace, health, and safety shall be in full force and effect from and after its passage and approval.”
Acts 1993, No. 349, § 5: Mar. 3, 1993. Emergency clause provided: “It is hereby found and determined by the General Assembly that the present law pertaining to public facilities boards is inadequate to the extent of the definition of capital improvement facilities which may be acquired by the boards; that the type of property which may be acquired by the boards should be expanded as soon as possible; that this act so provides and until it goes into effect the authority of the public facilities boards will be unduly restrictive. Therefore, an emergency is hereby declared to exist and this act being necessary for the immediate preservation of the public peace, health and safety shall be in full force and effect from and after its passage and approval.”
Acts 2003, No. 1772, § 5: Apr. 22, 2003. Emergency clause provided: “It is found and determined by the General Assembly that the counties, municipalities, public instrumentalities and other governmental entities of the State of Arkansas are experiencing severe jail overcrowding, and that existing jail facilities may not be in compliance with applicable state and federal regulations. It is further recognized that funding for jail renovation, improvement, and construction is extremely limited and oftentimes can be funded only through the implementation of new sales taxes, and that the failure to immediately address this problem could result in the possible closure of existing jail facilities, and the release of incarcerants prior to the schedule expiration of their terms. Therefore, an emergency is declared to exist, and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”
Research References
U. Ark. Little Rock L.J.
Note, Revenue Bonds—The Election Requirement: City of Hot Springs v. Creviston, 288 Ark. 286, 705 S.W.2d 415 (1986), 9 U. Ark. Little Rock L.J. 63.
Case Notes
Cited:
Sanders v. Bradley County Human Servs. Pub. Facilities Bd., 330 Ark. 675, 956 S.W.2d 187 (1997).