(a) The court shall hear the petition as expeditiously as possible, and it shall have the power to lower, raise, equalize, and determine the proper amount of benefit assessable 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
§ 14-124-101. Resolution required
§ 14-124-102. Appointment of assessor in each county
§ 14-124-103. Filing assessment
§ 14-124-104. Calling a meeting of assessors — Creation of board of assessment and equalization
§ 14-124-105. Notice of meeting
§ 14-124-106. Organization of board — Record of proceedings
§ 14-124-107. Powers and duties of board
§ 14-124-108. Units for assessment purposes — Assessments according to benefits accruing
§ 14-124-109. Chancery court review of assessment
§ 14-124-110. Petition for review
§ 14-124-111. Hearing — District assessment conclusive in absence of review
§ 14-124-112. Certification of assessment
§ 14-124-113. Appeal to Supreme Court
§ 14-124-114. Suits to collect taxes