Arkansas Code Title 14. Local Government § 14-121-408. Plans altered--Reassessment

(a) The commissioners may at any time alter the plans of the ditches and drains, but before constructing the work according to the changed plans, the changed plans with accompanying specifications showing the dimensions of the work as changed shall be filed with the county clerk. Notice of the filing shall be given by publication for one (1) insertion in some newspaper issued and having a bona fide circulation in each of the counties in which there are lands belonging to the district.

(b) If by reason of the change of plans either the board of commissioners or any property owners deem that the assessment on any property has become inequitable, they may petition the county court which shall thereupon refer the petition to the commissioners provided for in § 14-121-201, who shall reassess the property mentioned in the petition, increasing the assessment if greater benefits will be received and allowing damages if less benefits will be received or if damages will be sustained.

(c) In no event shall a reduction of assessments be made after the assessment of benefits has been confirmed, but any reduction in benefits shall be paid for as damages. That claim for damages shall be secondary and subordinate to the rights of the holders of bonds which have heretofore been issued.

(d) From the action of the commissioners in the matter, the property owners shall have the same right of appeal provided by § 14-121-405 for the original assessment.