Arkansas Code Title 14. Local Government § 14-218-112. Assessments--Appeal

(a) At any time within ten (10) days from the giving of the notice, anyone whose real estate is embraced in the assessment may file with the city clerk, in writing, his notice of appeal from the action of the board in making the assessment of his property.

(b) The appeal shall be heard and disposed of at the next regular meeting of the city council, and, on such appeal, the matter shall be heard de novo on such evidence as may be adduced on either side.

(c) The city council shall enter on its minutes the result of its finding on the appeal and shall then cause a copy of its finding to be certified to the board of assessors.

(d) The board shall make its assessment conform thereto if any change has been made therein by the city council.