Arkansas Code Title 14. Local Government § 14-320-108. Subscribing and filing assessment

(a) When the assessment of benefits is completed, the board of commissioners shall subscribe the assessment and file it with the circuit clerk where it shall be kept and preserved as a public record.

(b) Upon the filing of the assessment of benefits, the circuit clerk shall give notice of filing by publication for two (2) weeks in some newspaper having a bona fide circulation in the counties in which the lands of the district are situated.

(c) The notice shall give a description of the lands assessed, and the owners of the lands may appear, if they desire, before the circuit court on a day therein named and present complaints, if they have any, against the assessment of any lands in the district.

(d) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or deems the assessment of any lands to be inequitable shall present his complaint to the circuit court at the first regular, adjourned, or special session held more than ten (10) days after publication of the notice.  The circuit court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it.

(e) Its findings shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the board of commissioners of the district.