Arkansas Code
Subchapter 3 - Collection of Delinquent Assessments
§ 14-316-304. Trial procedures

(a) Suits for delinquent assessments shall be conducted in the name of the district and in accordance with the practice and procedure of the chancery courts of this state, except as herein otherwise provided, but neither attorneys ad litem, guardians ad litem, nor any other provisions of § 16-65-403 shall be required, and the suits may be disposed of on oral testimony as in ordinary suits at law.
(b) However, no informality or irregularity in holding any meeting provided for in this subchapter, or in any description, valuation, or assessment of the property, or in the name of the owner, number of acres, or manner of assessment, shall be a valid defense to the action.

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