BENTON COUNTY — County Judge Bob Clinard began hearings Tuesday as part of the appeals process for property owners dissatisfied with the county’s reappraisal of their holdings.

While county judges in Arkansas are generally administrators rather than judges, the property appraisal process still involves county judges as the presiding officer over hearings in county courts.

Clinard said he sat through a few county court hearings last fall, after he was elected but before he took office, so he’s somewhat familiar with the process.

“I really don’t have much to say right now,” Clinard said when asked if he was ready to preside over the hearings. “I know there are a lot of people who will want to appeal their property tax assessments. I’ll look at each one individually and try to make the best determination I can. Things are so fluid right now, as far as property values. Most are down, but not all.”

Benton County is in a reappraisal year, meaning every parcel of property in the county was reassessedby appraisers from the Assessor’s Offce. Notice of the new appraisal values were sent to property owners who were asked to contact the Assessor’s Offce with any questions they might have.

Property owners not satisfied with the rationale offered by the Assessor’s Office can appeal the decision to the Equalization Board. The board, made up of representatives of the county, cities and school districts, hears appeals and may change the appraisal value placed on property by the assessor’s office. If property owners are still dissatisfied with the appraised value of their property, an appeal to county court is the next step.

Benton County Clerk Tena O’Brien coordinates the county court appeals. The first day of hearings was Tuesday, O’Brien said, with three appeals scheduled to be heard by Clinard.

O’Brien said the Equalization Board’s normal session ends on Oct. 1 and appeals must be filed by Oct. 10. The board is scheduled to meet in an extended session through Oct. 1 and anyone wishing to appeal the board’s decision will have 10 days to file an appeal in county court, O’Brien said.

John Williams, appraisal supervisor with the assessor’s offce, said someone from the Assessor’s Office will attend each of the hearings, as will a representative of the Equalization Board.

“We’re just there to show them any information we used to reach our decision and answer any questions from the judge,” Williams said.

Marc R. Latour Sr. of Bella Vista had a hearing set for Tuesday. Latour said he was unhappy with the county’s decision on the value of his home and dissatisfied with the hearing he got from the equalization board.

Latour said he bought the house a few months ago for $120,000 and the county appraisers valued it at $150,000. The Equalization Board lowered that to $131,000, but Latour said he has information on comparable houses selling for a price nearer $120,000.

He said he might have settled for an amount closer to the price he paid, but he thought the board ignored his information.

“I don’t think they did a very fair job of it,” Latour said. “It’s supposed to be based on what a buyer is willing to pay for the property. If that’s the case, then it’s $120,000.”

News, Pages 2 on 09/07/2011