Ark. Code Ann. § 14-117-209: Assessment of lands outside district - Boundary extension

(a) If the board, upon petition of a majority in number as provided in §§ 14-117-202 and 14-117-204 - 14-117-206 for the establishment of districts, finds that other lands not embraced within the boundaries of the district will be affected by the proposed improvement, it shall assess the estimated benefits and damages to the lands and shall specially report to the chancery or circuit court the assessment which it has made on the lands beyond the boundaries of the district as already established.

(b) It shall then be the duty of the court to give notice by publication for two (2) weeks in a newspaper or newspapers published in the county or counties where the lands lie, describing the additional lands which have been assessed. The owners of real property so assessed shall be allowed thirty (30) days after the last publication of the notice to file with the clerk their protest against being included within the district.

(c) The court shall at its next session investigate the question whether the lands beyond the boundaries of the district so assessed by the board will in fact be benefited or damaged by the making of the improvement. From its finding in that regard and its order based thereon, either the property owners affected by the assessment or the board may within thirty (30) days file an appeal to the Supreme Court. If the finding and order is in favor of the inclusion of the lands, the limits of the district shall by order of the court be extended so as to embrace the lands.