(a) The circuit courts shall have superintending control over the judgments, final orders, and proceedings of county courts and county boards or officers.(b) The circuit courts shall have supervision and control over all local, county, and municipal boards or officers in their actions or proceedings in the taxing, assessing, seizing, or sale of property.Civil Code, § 19; Acts 1873, No. 88, § 1 [19], p. 213; C. & M. Dig., §§ 2239, 2240; Pope's Dig., §§ 2867, 2868; A.S.A. 1947, §§ 22-305, 22-306.
Arkansas Legal Code