Layne v. Strode

J. Seaborn Holt, Associate Justice.

This action involves the ad valorem assessment of real property in Benton County for 1957. The Benton County Assessor, after making up his assessment hooks and an abstract of the assessed property for 1957 (Sec. 84-415 Ark. Stats. 1947) on August 15,1957, filed same with the county clerk of Benton County (Sec. 84-447 Ark. Stats. 1947). The abstract was based on a 10 per cent assessment of the total value of the real property in that county. This total assessor’s value was $8,870,075.00. Following the filing of this abstract the county clerk made out his…