Ark. Code Ann. § 14-116-605: Assessments - Complaints

(a) Any owner of land within the improvement project area who conceives himself to be aggrieved by the assessment of benefits or that the assessment of any land within the project area is inadequate, shall present his complaint to the board of adjustment on the day named in the notice of hearing. At that time, the board of adjustment shall consider the complaint and make recommendations to the court thereon, either confirming the assessment or increasing or diminishing it.

(b) After review of the evidence presented to the board of adjustment and the recommendation of the board of adjustment, the court shall enter its findings thereon, either confirming the assessment or increasing or diminishing it.