Arkansas Code Title 14. Local Government § 14-121-403. Lands outside district--Assessment

(a) If the commissioners find that other lands not embraced within the boundaries of the district will be affected by the proposed improvement, they shall assess the estimated benefits and damages to the land and shall specially report to the county court the assessment which they have made on the lands beyond the boundaries of the district as already established.

(b) It shall then be the duty of the county court to give notice in a newspaper published in the county where the lands lie, describing the additional lands which have been assessed.

(c) The owners of real property so assessed shall be allowed twenty (20) days after the publication of the notice to file with the county clerk their protest against being included within the district.

(d) The county court shall, at its next session, investigate the question of whether the lands beyond the boundaries of the district so assessed by the commissioners will in fact be benefited or damaged by the making of the improvement.

(e) From its finding in that regard, either the property owners affected by the assessment or the commissioners of the district may appeal to the circuit court within twenty (20) days.

(f) If the finding is in favor of the commissioners, the limits of the district shall be extended so as to embrace any lands that may be affected by the making of the improvement.