Arkansas Code
Subchapter 4 - District Operation
§ 14-117-409. Additional work or improvements — Reassessment — Appeals

(a) After the work contemplated by the original plans has been completed, the board may file with the circuit or chancery clerk of the county where the district was first organized plans for additional work or improvements in the district.
(b) The clerk shall give notice by publication for two (2) weeks in some newspaper or newspapers published and having a general circulation in the county or counties within the district, calling upon all persons owning property within the district to appear before the court on some date not less than thirty (30) days nor more than ninety (90) days from the last publication, to be fixed by the court, to show cause in favor of or against the proposal.
(c) If, upon final hearing, the court deems it to the best interest of the owners of real property within the district, the court shall enter an order ratifying and approving the additional work or improvements. However, if it is determined by the court that a majority in number of the holders of title to the lands within the district and the owners of a majority in value of the lands therein, as shown by the last assessment, oppose the proposal for additional work or improvement, the court shall enter a decree disapproving the proposed additional work or improvements.
(d) If the proposal is approved by the order of the court, the board may proceed with the assessment of benefits in accordance with the provisions of this chapter.
(e) From the action of the court any party aggrieved, including the commissioners of the district, may take an appeal, but the appeal must be taken and perfected within thirty (30) days.
(f) The proceedings in the chancery or circuit court shall be deemed matters of public interest and heard at the earliest possible moment.
(g) When any such reassessment of benefits has been made and stands confirmed, it shall be the assessment of benefits until another reassessment has been made as provided in this chapter, and levies of the taxes on the reassessed benefits shall be made and collected in the same manner as levies on the original assessment of benefits and shall be a first lien on the lands of the district from the time they are made.

Structure Arkansas Code