Arkansas Code Title 14. Local Government § 14-118-108. Benefits and damages--Assessment

(a) The commissioners shall proceed to assess the lands within the district, shall inscribe in a book the description of each tract of land, shall assess the value of the benefits to accrue to each tract by reason of the improvement, and shall enter the assessment of benefits opposite the description.

(b) The assessment shall embrace not merely the lands, but all property and corporate roads, railroads, tramroads, and other improvements on land that will be benefited by the improvement.

(c) There shall be placed opposite each tract of land the name of the supposed owner as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment and the commissioners may correct evident errors which occur in the county assessment list.

(d) The commissioners shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage will be sustained.