Opinion No.

Ken Casady, Prosecuting Attorney 22d Judicial District

102 South Main Street Benton, Arkansas 72015

Dear Mr. Casady:

I am writing in response to your request for an opinion on the following questions:

1. When the governing body of a municipality approves an annexation ordinance under A.C.A. § 14-40-503, should the county assessor begin applying city millage to the real property in the newly annexed area immediately upon being notified by the municipality, or should the assessor wait until the thirty (30) day time period for challenging the annexation in circuit court has elapsed?

2. When the…