Ark. Code Ann. § 14-121-704: Assessment or reassessment of benefits

(a) When lands have been annexed, the assessor of the drainage district shall proceed to assess the benefits in the annexed territory.

(b) Where there are no assessors, the board of commissioners shall act as assessors.

(c) The benefits shall be assessed, advertised, and equalized in the manner provided in §§ 14-121-402 , 14-121-404 , and 14-121-405 , and appeals from the proceedings confirming the assessment must be taken within the time therein provided.

(d) If the commissioners of that drainage district deem it best, they may have a reassessment of all the benefits in the entire district, so as to equalize the burden, which reassessment shall be made, advertised, and equalized as above provided.