Arkansas Code Title 14. Local Government § 14-86-601. Parcel ownership divided assessed benefits reduction prohibited

Wherever lands or other real property in an improvement district are assessed in one (1) body and are at the time owned in separate parcels or where the ownership subsequently becomes divided, any owner of any part of the property may apply to the chancery court of the county where the lands, or some part thereof, lie, making defendants in his suit the other parties interested in the lands. Thereupon, it shall be the duty of the court to partition the assessment against the lands among the several owners thereof, as equity and good conscience may require.