Arkansas Code Title 14. Local Government § 14-322-106. Assessment requirements

(a) Upon the establishment of the district, the board shall cause an assessment to be made against each lot or parcel of real property in the district based upon the cost of the improvements and the benefits accruing to each lot and parcel of property, with all assessments on property in the district to be ad valorem, according to the value of the benefits and uniform.

(b) A copy of the assessed benefits shall be filed with the city clerk and county clerk.

(c) Notice that the assessed benefits have been filed with the city clerk and county clerk shall be published in a newspaper of general circulation in the municipality.

(d) The assessment of benefits against each parcel of property shall be final and conclusive unless questioned by action filed in the chancery court within thirty (30) days after the date of publication of notice of filing assessed benefits.