Ark. Code Ann. § 14-121-407: Reassessment of benefits - Appeals

(a) The commissioners of the districts shall have the power to make a reassessment of the benefits not more often than once a year, and the reassessment shall be made, advertised, and equalized as is provided for the original assessment of benefits.

(b) All appeals of landowners objecting thereto must be taken and perfected within thirty (30) days from the time of the county court's action thereon.