Arkansas Code Title 14. Local Government § 14-118-109. Assessment--Filing--Notice--Complaint by aggrieved party

(a) When the assessment is completed, the commissioners shall subscribe the assessment and deposit it with the clerk of the circuit court where the district was organized. The book shall be kept and preserved as a public record, and a list of the lands and assessments in the county shall be filed with the respective circuit clerk and recorder in each of the counties.

(b) Upon the filing of the assessment the circuit clerk shall give notice of the fact by publication for two (2) weeks in some newspaper in each of the counties in which the lands of the district may be situated.

(c) The notice shall give a description of the lands assessed for the proposed improvement, and it shall indicate that the owners of the lands, if they desire, may appear before the circuit court on a day therein named and fixed by the clerk and present complaints against the assessment of any lands in the district.

(d) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or damages, or deems that the assessment of any lands in the district is inadequate, shall present his complaint to the circuit court on the day named in the notice.

(e) The court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it, and its findings shall have the force and effect of a judgment, from which an appeal may be taken to the Supreme Court of Arkansas within thirty (30) days, either by the property owner or by the commissioners of the district.