(a) When the assessment of benefits is completed, the board of commissioners shall subscribe the assessment and file it with the circuit clerk where it shall be kept and preserved as a public record.
(b) Upon the filing of the assessment of benefits, the circuit clerk shall give notice of filing by publication for two (2) weeks in some newspaper having a bona fide circulation in the counties in which the lands of the district are situated.
(c) The notice shall give a description of the lands assessed, and the owners of the lands may appear, if they desire, before the circuit court on a day therein named and present complaints, if they have any, against the assessment of any lands in the district.
(d) Any owner of real property within the district who conceives himself to be aggrieved by the assessment of benefits or deems the assessment of any lands to be inequitable shall present his complaint to the circuit court at the first regular, adjourned, or special session held more than ten (10) days after publication of the notice. The circuit court shall consider the complaint and enter its findings thereon, either confirming the assessment or increasing or diminishing it.
(e) Its findings shall have the force and effect of a judgment, from which an appeal may be taken within twenty (20) days, either by the property owners or by the board of commissioners of the district.
Structure Arkansas Code
Subtitle 19 - Roadways, Bridges, and Parking Improvement Districts
Chapter 320 - Interstate Bridge Districts
§ 14-320-102. Board of commissioners
§ 14-320-103. Employment of personnel
§ 14-320-104. Plans — Map and specifications
§ 14-320-105. Petition for district establishment — Contents and signatures
§ 14-320-106. Petition — Notice, hearing, and appeal
§ 14-320-107. Assessment of lands — Procedure
§ 14-320-108. Notice and filing of assessment — Hearing and appeal
§ 14-320-109. Paying the assessment
§ 14-320-110. Determination of construction costs
§ 14-320-112. Collection of taxes — Delinquency
§ 14-320-113. Additional tax levy
§ 14-320-114. Borrowing money — Bond issues
§ 14-320-115. Lien of bonds — Tax levy — Default
§ 14-320-116. Revenue bonds — Tax levy when tolls insufficient
§ 14-320-117. Applicability of federal law