(a) The court shall hear the petition as expeditiously as possible. It shall have power to lower, raise, equalize, and determine the proper assessment of benefits established against the property described in the petition.
(b) The amount and legality of an assessment made by any district, in the absence of a petition for a review, shall be conclusive.
Structure Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 120 - Drainage and Levee Improvement Districts Generally
Subchapter 5 - Judicial Review of Assessment of Benefits
§ 14-120-501. Right to review — Construction
§ 14-120-502. Petition for review
§ 14-120-503. Hearing and determination
§ 14-120-504. Certification to district of court's determination
§ 14-120-505. Appeal to Supreme Court
§ 14-120-506. Suit to collect taxes on property in custody of another court