Arkansas Code
Subchapter 3 - Extension of Improvement District Powers
§ 14-118-309. Hearing of complaints against assessment — Appeal

(a) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any lands in the district is inadequate shall present his complaint to the circuit court on the day named in the notice.
(b) The court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it.
(c) The court's findings shall have the force and effect of a judgment, from which an appeal may be taken to the Supreme Court of Arkansas within thirty (30) days, either by the property owner or by the commissioners of the district.

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