Arkansas Code Title 14. Local Government § 14-90-501. Notice--Hearing

(a) Anyone whose real estate is embraced in a municipal improvement district assessment may file, within ten (10) days from the giving of the notice, with the city clerk in writing, his notice of appeal from the action of the board of assessors 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.

(c) On the appeal, the matter shall be heard de novo on the evidence that may be adduced on either side.