Arkansas Code Title 14. Local Government § 14-124-109. Assessment review by court

(a) 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 situated or by the chancery court of the county in which the district has its domicile if the property involved is in more than one (1) county.

(b) Review shall be heard on the evidence introduced before the board of assessment and equalization. No additional or different evidence shall be admissible except on an issue of corrupt purpose or fraudulent action on the part of the board of assessment and equalization resulting in a wrongful and discriminatory assessment.

(c) The right of review provided herein shall be construed to be a part of the administrative remedy for relief from wrongful or erroneous assessments.