Ark. Code Ann. § 14-121-405: Hearing on complaints - Appeal

(a) Any owner of real property within the district who perceives himself to be aggrieved by the assessment of benefits or damages or deems that the assessment of any land in the district is inadequate shall present his complaint to the county court at the first regular, adjourned, or special session held more than ten (10) days after the publication of the notice.

(b) The court shall consider the complaint and enter its finding thereon, either confirming the assessment or increasing or diminishing the assessment.

(c) The court's finding 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 commissioners of the district.