Arkansas Code
Subchapter 7 - Taxes and Assessments
§ 14-125-704. Acquiescence in damage assessment — Demand for assessment — Condemnation

Any owner of land may accept the assessment of damages in his favor made by the assessors or acquiesce in their failure to assess damages in his favor. He shall be construed to have done so unless he gives to the board, not later than the date of the hearing provided for in § 14-125-703, notice in writing that he demands an assessment of his damages by a jury. In this event, the board shall institute an action to condemn the land that will be taken or damaged in carrying out the works of improvement included in the approved improvement plan, which action shall be in accordance with the proceedings provided in § 14-125-303(a)(3).

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