Arkansas Code
Subchapter 4 - District Operation Generally
§ 14-121-406. Acquiescence to assessment or failure to assess — Effect of demand for assessment

(a) Any property owner may accept the assessment of damages in his favor made by the commissioners or acquiesce in their failure to assess damages in his favor. He shall be construed to have done so unless he gives to the commissioners, within thirty (30) days after the assessment is filed, notice in writing that he demands an assessment of his damages by a jury.
(b) In that event, the commissioners shall institute in the circuit court of the proper county an action to condemn the lands that must be taken or damaged in the making of the improvement. This action shall be in accordance with the proceedings for condemnation of rights-of-way by railroad, telegraph, and telephone companies, with the same right of paying into court a sum to be fixed by the circuit court or judge, and proceeding with the work before assessment by the jury.
(c) If there is more than one (1) claimant to the lands, all claimants may be made parties defendant in the suit, and the fund paid into court, leaving the claimants to contest in that action their respective rights to the fund.

Structure Arkansas Code

Arkansas Code

Title 14 - Local Government

Subtitle 7 - Water and Soil Improvement Districts

Chapter 121 - Drainage Improvement Districts Generally

Subchapter 4 - District Operation Generally

§ 14-121-401. Plans for improvements

§ 14-121-402. Assessment of benefits and damages within district

§ 14-121-403. Assessment of lands outside of district — Hearing — Extension of boundaries

§ 14-121-404. Filing the assessment — Notice

§ 14-121-405. Hearing on complaints — Appeal

§ 14-121-406. Acquiescence to assessment or failure to assess — Effect of demand for assessment

§ 14-121-407. Reassessment of benefits — Appeals

§ 14-121-408. Alteration of plans — Reassessment

§ 14-121-409. Petition that improvements and extensions proceed under revised plans — Notice, hearing, and appeal

§ 14-121-410. Effect of reassessment

§ 14-121-411. Benefits to lands in other districts — Assessments

§ 14-121-412. District continuance — Additional levy

§ 14-121-420. Payment of assessments in drainage districts — Interest

§ 14-121-421. Payment of assessments in improvement districts — Interest

§ 14-121-422. Procedure for levy of tax — Preliminary expenses — Validation of prior levies

§ 14-121-423. Validity of assessment or levy when error appears in description, etc

§ 14-121-424. Insufficiency of tax — Additional levy

§ 14-121-425. Collection of taxes generally — Extension on county tax books

§ 14-121-426. Time for payment of tax — Delinquency

§ 14-121-427. Notice of proceedings for collection of taxes

§ 14-121-428. Trial date — Suit by bondholder

§ 14-121-429. Trial procedure

§ 14-121-430. Sale of land

§ 14-121-431. Attorney's fees

§ 14-121-432. Redemption

§ 14-121-433. Land subject to improvement district tax lien — Sale and resale

§ 14-121-440. Bonds — Prohibitions

§ 14-121-441. Issuing bonds and evidences of debt to hasten work — Terms of bonds

§ 14-121-442. Security for bonds — Levy and collection of tax — Default in payment of bonds

§ 14-121-443. Tax to pay off bonds issued for preliminary expenses

§ 14-121-444. Issuance of certificates of indebtedness for maintenance — Appeal

§ 14-121-445. Refunding bonds