Arkansas Code
Subchapter 7 - Taxes and Assessments
§ 14-125-705. Reassessment of benefits generally

(a) The board shall have the power to order a reassessment of the benefits not more often than once a year, and this reassessment shall be made, advertised, and equalized as is provided for the original assessment of benefits.
(b) All appeals of landowners objecting thereto must be taken and perfected within thirty (30) days from the time of the action of the court thereon.
(c) If any obligation of the district shall be outstanding at the time of the reassessment, the liability thereon of land against which assessments of benefits have been confirmed shall be no less than the liability of the property by reason of the original assessment.

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