Arkansas Code
Subchapter 6 - Improvement Plan Assessments
§ 14-116-603. Appeal — Notice — Hearing of assessment complaints

(a)
(1) Upon the filing of assessment, the court clerk shall give notice thereof by publication for two (2) weeks in a newspaper published and having a general circulation in the water district.
(2) The notice of hearing shall give a description of the land assessed and state that the owners of the land may appear before the board of adjustment on a day named therein and present complaints, if they have any, against the assessment of any land in the improvement project area.
(3) The day so named shall be not less than ten (10) days nor more than thirty (30) days after the last publication of the notice.

(b) If no complaint is made on the assessments levied, the assessments as deposited with the court clerk shall be conclusive, and the court shall enter an order confirming the assessment.
(c) Findings of the court shall have the force and effect of a judgment, from which an appeal may be taken within thirty (30) days, either by any such owner of land or by the board.

Structure Arkansas Code