Arkansas Code Title 14. Local Government § 14-120-225. Assessment review by court

Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situate, or by the chancery court of the county in which the district has its domicile if the property involved lies in more than one (1) county, by proceeding in the manner provided in §§ 14-124-109 -- 14-124-113.